以交易为目的的资产评估结果合理性分析

发布时间：2018-02-16 06:16

本文关键词： 资产评估合理性交易价格评估质量价值规律　出处：《河北农业大学》2014年硕士论文　论文类型：学位论文

【摘要】：资产评估质量是资产评估行业的灵魂，其最基本和最重要的要求之一就是保证资产评估结果的合理性，对于以交易为目的的评估，评估值是交易价格的定价基础，其评估结果的合理性，更是关系到交易双方的权益，因此，对以交易为目的的评估结果合理性研究具有重要意义。文章主要对以交易为目的的评估结果合理性进行了分析，首先，运用均衡价格理论和价值规律论证了评估结果合理性是存在的，，交易价格可以作为评估值是否合理的衡量指标，同时，在充分参考国内外研究成果的基础上，认定交易价格在评估值±5%～±15%范围内，评估值都可认定为合理的。其次，在明确了评估值合理范围之后，从政府和评估协会、评估机构以及评估师三个方面对影响评估结果合理性的因素进行了分析，政府和评估协会方面，法律法规的完善性、违规惩处力度、检查力度、管理体系等会影响评估执业环境，进而影响评估结果的合理性；评估机构方面，评估机构的设立质量、业务能力、内部控制等都会直接影响评估过程的公平公正；评估师方面，评估师的专业技能、道德水平以及对客户影响的承受能力，都会影响评估结果的合理性。然后，以±5%～±15%合理性范围为基础对搜集的2010年至2012年间234组评估样本进行了整理，在充分考虑评估结果影响因素和数据可获得性的基础上，分别从总体、资产类型、交易日期、评估机构实力等四个方面对样本进行了分析，分析结果表明评估机构的综合实力、评估报告的运用、被评估资产的特性及市场环境等因素都对以交易为目的评估结果合理性有一定的影响。最后，在理论和实证的基础上，探讨提高评估结果合理性的建议、对策。以交易为目的的评估结果合理性，对保证交易双方利益、促进交易顺利完成至关重要，文章对以交易为目的的评估结果合理性的实证研究以及提出的对策建议，对评估领域中评估结果合理性研究有重要的指导意义和实践意义。
[Abstract]:The quality of asset evaluation is the soul of asset appraisal industry. One of its most basic and important requirements is to ensure the rationality of the result of asset evaluation. The rationality of the evaluation results is related to the rights and interests of both sides of the transaction. Therefore, it is of great significance to study the rationality of the evaluation results for the purpose of trading. This paper mainly analyzes the rationality of the evaluation results for the purpose of transaction. Firstly, the rationality of the evaluation results is proved by using the equilibrium price theory and the law of value. The transaction price can be used as a measure of whether the evaluation value is reasonable or not. At the same time, on the basis of fully referring to the domestic and foreign research results, the transaction price can be considered as reasonable in the range of 卤5 ~ 卤15%. Secondly, After defining the reasonable range of the evaluation value, this paper analyzes the factors influencing the rationality of the evaluation results from three aspects: the government and the evaluation association, the evaluation organization and the appraiser, and the perfection of the laws and regulations of the government and the evaluation association. The degree of punishment for violation of regulations, the intensity of inspection, and the management system will affect the evaluation of the practice environment, thereby affecting the reasonableness of the evaluation results. Internal controls have a direct impact on the fairness and fairness of the evaluation process; on the assessor's side, the appraiser's professional skills, ethical level and ability to withstand the impact on the client will all affect the reasonableness of the evaluation results. Based on the reasonable range of 卤5 ~ 卤15%, 234 groups of evaluation samples were collected from 2010 to 2012. On the basis of fully considering the influencing factors of evaluation results and the availability of data, the data were collected from the overall, asset types, trading dates, respectively. The analysis results show that the comprehensive strength of the evaluation organization, the use of the evaluation report, The characteristics of the evaluated assets and the market environment have a certain influence on the rationality of the evaluation results for the purpose of trading. Finally, on the basis of theory and practice, the suggestions and countermeasures to improve the rationality of the evaluation results are discussed. The rationality of evaluation results aiming at transaction is very important to ensure the interests of both sides of the transaction and to promote the successful completion of the transaction. This paper makes an empirical study on the rationality of the evaluation results for the purpose of trading and puts forward some countermeasures and suggestions. The research on the rationality of evaluation results in the field of evaluation has important guiding and practical significance.
【学位授予单位】：河北农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

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