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我国资产评估师胜任能力评价研究

发布时间:2018-08-01 17:46
【摘要】:随着我国市场经济的不断完善,资产评估行业在社会经济中的地位日益凸显。资产评估师胜任能力是决定资产评估质量的关键。我国自1995年创立资产评估师全国统一考试制度以来,先后发布了一系列资产评估师的规范与准则。但是,尚未有资产评估师胜任能力评价方面的相关标准。本文对我国资产评估师胜任能力评价问题进行研究,旨在为丰富我国资产评估师胜任能力研究的相关理论、完善资产评估行业人才评价机制提供参考。本文在查阅国内外文献资料的基础上,以能力框架及人职匹配理论作为研究的理论基础,采用问卷调查法、定量与定性分析相结合的方法作为主要研究方法,主要研究了以下三个问题,并得出相关结论:第一,依据中评协发布的数据资料,对我国资产评估师胜任能力评价现状进行总结,指出现有评价内容形式化、评价方法单一的问题;第二,在科学性、系统性、可操作性原则的指导下,本文设计了职业知识、职业技能、职业品质、实务经历4个子系统,及其下属的13项评价指标,并把每一个评价指标划分为优、良、中、差4个评价等级,同时结合资产评估师职业特点,对每一个评价等级所对应的具体评价标准进行设定,形成了相对系统的评价指标体系,并通过问卷调查的数据分析进行检验,提高了评价指标的科学性与可靠性;第三,选取资产评估机构进行评价指标与方法的应用,数据结果显示,被评价对象胜任能力方面存在的问题主要是知识结构失衡、组织管理技能有待加强、职业道德水平较低、身心素质方面令人担忧、参与项目情况不理想。针对上述问题,本文提出提升资产评估师胜任能力的建议,主要从加强后备人才队伍建设、规范后续教育、鼓励经验分享、完善评价机制等方面展开。本文的创新之处在于,通过理论推导设计出评价指标及评价标准,并运用问卷调查数据进行验证,形成了相对系统且具有可操作性的评价指标体系;同时,将模糊综合评价法引入资产评估师胜任能力评价工作中,创新了评价模式,将定性问题最终以定量的形式展示出来,弥补了过去仅进行定性研究的不足。本文确定的资产评估师胜任能力评价指标与方法,对开展评估师胜任能力评价工作提供了相关理论依据和实践指导,有助于资产评估师提高对自己的认识,激发其提高自身素质的积极性;有助于资产评估机构不断改进和完善人才培养制度;有助于资产评估行业人才评价制度的建立。
[Abstract]:With the continuous improvement of market economy in our country, the position of asset appraisal industry in social economy is becoming more and more prominent. The competency of asset appraiser is the key to determine the quality of asset evaluation. Since the establishment of the national unified examination system for asset appraisers in 1995, China has issued a series of norms and standards for asset appraisers. However, there are no relevant criteria for assessing the competency of asset appraisers. This paper studies the competency evaluation of asset appraisers in China in order to provide a reference for enriching the theory of competency research of asset appraisers in China and improving the talent evaluation mechanism in asset appraisal industry. On the basis of consulting the domestic and foreign literature, this paper takes the competency framework and the theory of personnel and job matching as the theoretical basis, adopts the questionnaire survey method, the method of combining quantitative and qualitative analysis as the main research method. This paper mainly studies the following three issues and draws relevant conclusions: first, according to the data released by the China Association of Evaluation, the paper summarizes the current situation of the evaluation of the competency of asset appraisers in China, and points out the formalization of the existing evaluation content. Second, under the guidance of scientific, systematic and operational principles, this paper designs four subsystems of vocational knowledge, vocational skills, professional quality, practical experience, and its 13 evaluation indexes. Each evaluation index is divided into four evaluation grades: excellent, good, medium and poor. At the same time, combined with the professional characteristics of asset appraisers, the specific evaluation criteria corresponding to each evaluation grade are set. Formed a relatively systematic evaluation index system, and through the questionnaire survey data analysis to test, improve the scientific and reliability of the evaluation index; third, select asset evaluation institutions to evaluate the application of indicators and methods, The results show that the main problems in the competence of the evaluated objects are the imbalance of knowledge structure, the need to strengthen organizational management skills, the low level of professional ethics, the worrying physical and mental quality, and the unsatisfactory situation of participation in projects. In view of the above problems, this paper puts forward some suggestions to improve the competence of asset appraisers, mainly from the following aspects: strengthening the construction of reserve talents, standardizing the follow-up education, encouraging the sharing of experience, and perfecting the evaluation mechanism. The innovation of this paper lies in the design of evaluation index and evaluation standard through theoretical derivation, and the use of questionnaire survey data to verify it, forming a relatively systematic and operable evaluation index system, at the same time, The fuzzy comprehensive evaluation method is introduced into the evaluation of asset appraisers' competence, and the evaluation mode is innovated, and the qualitative problem is finally displayed in a quantitative way, which makes up for the deficiency of only qualitative research in the past. The evaluation index and method of asset appraiser's competence determined in this paper provide relevant theoretical basis and practical guidance for carrying out evaluation of asset appraiser's competence, which is helpful for asset appraiser to improve their own understanding. It is helpful for the asset appraisal organization to improve and perfect the talent training system and the establishment of the talent evaluation system in the asset appraisal industry.
【学位授予单位】:河北农业大学
【学位级别】:硕士
【学位授予年份】:2015
【分类号】:F233

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