政府监管视角下资产评估机构内部治理研究

发布时间：2018-06-27 12:59

本文选题：资产评估机构 + 内部治理结构　；参考：《陕西师范大学》2013年硕士论文

【摘要】：上世纪后期,我国资产评估行业为了满足改革开放和经济发展的要求应运而生。随着市场经济的不断深入和完善,为资产评估业提供了广阔的发展空间,因此,在这一阶段资产评估业取得了迅速的发展,为企业上市,资本管理、深化市场经济、保障经济发展等方面承担了举足轻重的重要作用,成为我国中介服务中不可替代的重要行业。本世纪初期,随着企业改制进程的加快,资产评估业务的需求量逐步提高,质量要求进一步加大,因此,迫使资产评估也在各方面都需要尽快提高业务水平,特别是资产评估评估业脱钩之后,全面进入市场,对于企业的要求越来越高,因此,提升企业服务质量,实施人才战略,提高业务水平,同国际规则并轨,是当前资产评估业的重要任务。但与此同时,作为资产评估企业的内部治理问题依然存在,尤其是治理结构和治理机制方面,治理结构和治理机制如果不理顺对于资产评估业未来的发展将会产生巨大的制约作用。鉴于资产评估业在经济发展中的重要作用,保障其正常运营和降低风险将是今后政府主管部门的主要任务,完善资产评估机构内部治理,提高机构质量管理和有效控制风险,是资产评估机构发展的重要保障,也是提高竞争力的主要手段。鉴于此,作者通过与当地财政厅先关领导探讨后,与当地几家资产评估机构组成了研究小组共同试图对资产评估机构的内部治理问题进行必要的探讨,在保证资产评估机构能符合我国法律规范的前提下,以期提高我国评估机构的内部治理水平。资产评估机构本着服务微观企业、服务市场经济发展,其主要职能是评价、鉴定、梳理企业各种资产,挖掘经济社会的各种信息,因此,完善资产评估机构的内部治理就显得尤为重要。公司治理对于企业的经营的风险越来越被理论界和实业界所重视,经营失败的例子越来越被企业界所重视。由于资产评估机构脱钩改制时间比较短,所有制结构多为合伙制,因此,公司治理的问题仍未显露出来。从已有的研究文献来看,多数学者对资产评估机构的内部治理与评估机构的质量管理和风险控制水平进行了实证研究,研究表明两者之间存在的显著的正相关,因此,提升资产评估机构治理水平是机构良好运转的基础。对于我国目前的资产评估机构,不管规模大小、所有权形式如何,提高自身治理水平都是迫在眉睫的事情。只有打好坚实的基础,完善公司治理环境,才能有效实现机构又好又快发展的目标。目前我国正处于经济结构转型,产业结构升级的关键时期,资产评估机构在这过程中承担着重要的角色,提高资产评估机构评估质量,加快完善资产评估机构治理机制是保障我国“十二五”规划顺利完成的重要基础,同时也是强化资产评估机构有好有快发展的关键时期。作为具有政府背景的注册资产评估协会在这一时期启动了加强资产评估机构内部治理机制建设工作,根据财政部颁发的《资产评估机构审批管理办法》以及资产评估协会和广东省资产评估协会等文件的指导思想,研究者认为这些文件在一定程度上对资产评估机构内部治理研究方面有指导意义,这些文件从五个方面规范评估机构内部治理机制建设,分别是事务所内部治理的指导思想、资产评估机构治理机制、资产评估机构的内部运用于管理工作、资产评估机构企业文化工作。本文根据前人研究的结构以及政府近期所出台的相关要求,结合广东省资产评估结构的现状,从资产评估机构的治理结构和治理机制角度出发,试着提出和在政府监管的条件下资产评估机构做大做强的充分条件。本文在分析资产评估机构内部治理各因素的基础上,运用规范性分析,借鉴了政府行为学、公司治理理论,人力资本理论、微观经济学,对资产评估机构公司治理方面进行了分析,同时在政府监管这一外生标量的控制下通过发现问题、分析问题,最后给出解决问题的政策建议。今后较长的一段时期内,我国资产评估机构处于发展的上升通道,市场的进一步扩大,将为资产评估机构带来更多的机遇,但随着经济全球化的不断蔓延,具有较强竞争力的外资机构也将逐步进驻我国市场,对我国资产评估机构带来新的挑战,因此,现阶段完善资产评估机构内部治理结构和机制,理顺机构所有权实行,提高机构人力资本水平,提升机构服务能力,是对应未来挑战的重要工作。
[Abstract]:In the late last century, China's asset evaluation industry came into being to meet the requirements of reform and opening up and economic development. With the continuous deepening and improvement of the market economy, the asset evaluation industry has provided a broad development space for the asset evaluation industry. Therefore, the asset evaluation industry has made rapid development in this stage, for the enterprises to go on the market, capital management, and deepen the market. It has played an important role in ensuring economic development and has become an irreplaceable important industry in China's intermediary services.
In the early stage of this century, as the process of enterprise restructuring accelerated, the demand for assets evaluation business increased gradually and the quality requirements were further increased. Therefore, it was necessary to force assets assessment to improve the business level as soon as possible, especially after the assets evaluation and evaluation industry was decoupled from the market. It is an important task for the current asset evaluation industry to improve the quality of service, implement talent strategy, improve business level and coordinate with international rules. But at the same time, as an asset evaluation enterprise, the internal governance problem still exists, especially in the aspects of governance structure and governance mechanism, if the governance structure and governance mechanism are not straightened out to the assets evaluation. The future development of the industry will have a huge constraint.
In view of the important role of the asset evaluation industry in the economic development, it is the main task of the government departments in the future to guarantee its normal operation and reduce the risk. It is an important guarantee for the development of asset evaluation institutions to improve the internal governance of the asset evaluation institutions, improve the quality management of the institutions and effectively control the risks, and also the main means to improve the competitiveness.
In view of this, the author, after discussing with the local finance office first, has formed a research group with several local asset evaluation organizations to try to discuss the internal governance of the assets assessment agency. In order to ensure that the asset assessment agency can meet our legal norms, the internal management of the evaluation institutions will be improved to improve the internal structure of the evaluation institutions in China. The level of governance.
In order to serve the microenterprise and serve the market economy, the main function of the asset evaluation institution is to evaluate, identify, sort out all kinds of assets of the enterprise and excavate all kinds of information of the economy and society. Therefore, it is particularly important to improve the internal governance of the asset evaluation institution. There is more and more attention in the field of business failure. Because of the short time and the partnership system, the problem of corporate governance has not been revealed. From the existing research literature, most scholars have the quality of the internal governance and evaluation institutions of the assets evaluation institutions. The level of management and risk control is empirically studied. The research shows that there is a significant positive correlation between the two. Therefore, improving the management level of the assets evaluation institution is the foundation of the organization's good operation. Only by making a sound foundation and improving the corporate governance environment can we effectively achieve the goal of good and rapid development of the organization. At the moment, China is in the key period of economic restructuring and upgrading of the industrial structure, and the asset assessment agency is taking an important role in this process, improving the evaluation quality of the assets evaluation institutions and speeding up the improvement of the capital. The governance mechanism of the production evaluation institution is an important basis for ensuring the successful completion of the "12th Five-Year" plan in China. At the same time, it is also the key period to strengthen the rapid development of the assets evaluation institutions. As a government background, the Association for the evaluation of registered assets has started the construction of strengthening the internal governance mechanism of the asset evaluation agency. The Ministry of Finance issued the guidelines for the examination and approval management of the assets assessment agency, and the guidance of the assets assessment Association and the Guangdong provincial Asset Assessment Association. The researchers believe that these documents have a certain guiding significance to the internal governance research of the asset evaluation institutions. These articles regulate the internal governance of the evaluation institutions from five aspects. The construction of the mechanism is the guiding ideology of internal governance of the firm, the governance mechanism of the assets evaluation institution, the internal application of the assets evaluation institution to the management work and the enterprise culture work of the asset appraisal institution. This paper, based on the structure of previous research and the relevant requirements of the government recently, combines the status of the assets assessment structure in Guangdong Province, From the perspective of the governance structure and governance mechanism of asset appraisal institutions, we try to put forward sufficient conditions for the assets appraisal institutions to become bigger and stronger under the condition of government supervision.
On the basis of analyzing the internal governance factors of the assets appraisal institution, this paper uses the normative analysis and draws lessons from the government behavior, corporate governance theory, human capital theory and microeconomics, and analyzes the Institutional Firms governance in asset evaluation, and analyzes the problems and analyzes the problems under the control of the external scalar of the government supervision and management. In the end, a policy proposal to solve the problem is given.
In a long period of time, China's assets appraisal institutions are in the rising channel of development, and the further expansion of the market will bring more opportunities for the asset evaluation institutions. However, with the continuous spread of economic globalization, the strong competitive foreign institutions will also gradually enter the market of our country and bring new to the assets appraisal institutions of our country. Therefore, it is an important task for the future challenges to improve the structure and mechanism of the internal governance of the asset appraisal institutions, to rationalize the implementation of institutional ownership, to improve the level of human capital and to improve the service capacity of the institutions.
【学位授予单位】：陕西师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

【参考文献】