资产评估程序实施中的风险控制研究

发布时间：2018-06-17 05:46

本文选题：资产评估 + 评估程序　；参考：《长安大学》2013年硕士论文

【摘要】：资产评估机构作为社会中介服务机构，能够为相关当事方提供客观、公正的价值分析估算意见，因此受到越来越多的企业和个人重视。在评估业务中，诸多事项需通过评估人员的主观判断和经验做出，且影响评估结论的因素错综复杂、不易确定，故在评估执业中，评估风险不可避免。本文基于资产评估程序及风险控制的相关理论，结合自身评估实习经历，以实施评估程序为线索，通过评估实例分析研究评估机构和评估人员在执行评估业务的不同阶段的风险隐患，提出在不同阶段的风险控制措施，以期为评估机构和评估人员在执业过程中控制风险、规避风险提供相应的指导。本文主要研究内容与结论如下： 1、基于资产评估程序与风险控制基本理论，，给出资产评估风险的定义，在此基础上分析了资产评估风险特征、资产评估程序实施中的风险的内涵及其特征和成因，为本文后续研究奠定理论基础。 2、明确评估程序实施前期的三个程序：明确评估业务基本事项、签订业务约定书、编制评估计划；分析评估程序实施前期影响风险的因素及产生风险的原因，提出评估程序实施前期的风险控制措施，确保后期评估工作实施的有效性。 3、明确评估程序实施中期的三个程序：现场调查、收集评估资料和评定估算；分析在评估程序实施中期各个阶段的风险产生原因，提出评估程序实施中期各个阶段的风险控制措施，确保评估结论合理性。 4、明确评估程序实施后期的两个程序：编制和提交评估报告、工作底稿归档；分析在评估程序实施后期各个阶段的风险产生原因，提出评估程序实施后期各个阶段的风险控制措施；同时，扩展的研究了评估报告应用阶段的风险产生原因和控制措施。
[Abstract]:As a social intermediary service institution, asset appraisal institution can provide objective and fair value analysis and estimation opinion for relevant parties, so more and more enterprises and individuals pay more and more attention to it. In the evaluation business, many matters need to be made through the subjective judgment and experience of the evaluator, and the factors influencing the evaluation conclusion are complicated and difficult to determine, so in the evaluation practice, the evaluation risk is inevitable. Based on the relevant theories of asset evaluation procedure and risk control, this paper combines with its own evaluation practice experience and takes the implementation of evaluation procedure as the clue. Through the analysis of assessment examples, this paper studies the hidden risks of evaluation institutions and assessors at different stages of the evaluation business, and puts forward risk control measures at different stages in order to control risks in the course of practicing by evaluation institutions and assessors. Risk aversion provides appropriate guidance. The main contents and conclusions of this paper are as follows: 1. Based on the basic theory of asset evaluation procedure and risk control, the definition of asset assessment risk is given, and the characteristics of asset assessment risk are analyzed. The connotation, characteristics and causes of the risk in the implementation of the asset appraisal procedure lay a theoretical foundation for the follow-up study of this paper. 2. It is clear that the three procedures in the early stage of the implementation of the evaluation procedure are: defining the basic items of the evaluation business, signing the business agreement, To prepare the evaluation plan; to analyze the factors that affect the risk and the causes of the risk in the early stage of the implementation of the evaluation procedure, and to put forward the risk control measures in the early stage of the implementation of the evaluation procedure. To ensure the effectiveness of the implementation of the post-evaluation process. 3. Identify the three procedures for the interim implementation of the evaluation process: field surveys, collection of assessment information and evaluation estimates; analysis of the causes of risks at all stages of the implementation of the evaluation process, Propose the evaluation procedure to implement the risk control measures in each stage of the intermediate stage, ensure the rationality of the evaluation conclusion. 4. Make clear the two procedures in the later stage of the evaluation procedure: to prepare and submit the evaluation report, and to file the working papers; This paper analyzes the causes of the risks in each stage of the implementation of the evaluation procedure, and puts forward the risk control measures in each stage of the implementation of the evaluation procedure. At the same time, it studies the causes and control measures of the risk in the application stage of the evaluation report.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F231

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