资产评估机构组织伦理气氛类型研究

发布时间：2019-05-28 06:29

【摘要】：历经了二十多年的成长与发展，中国资产评估已然是建设我国社会主义市场经济体系所必不可少的重要贡献力量。然而，近年来我国评估行业内诸如违规操作、评估结论严重偏离客观事实的现象层出不穷。资本市场上评估人员进行的虚假评估等不伦理行为，降低了资产评估可信度，，严重阻碍了评估市场的健康发展。国外曾有研究表明伦理/不伦理行为的发生会受到组织伦理气氛的影响。那么我国评估机构有怎样的伦理气氛主导，来引导和规范机构内部评估人员的行为？本文目的就在于挖掘与分析我国资产评估机构组织伦理气氛类型，为评估机构的实际管理者和监管者在一定程度上规范评估人员行为提供可借鉴的方法和可操作的措施，为今后我国资产评估行业职业伦理的理论研究与建设实践提供新的研究思路。首先，本文对国内外有关组织伦理气氛的文献进行了梳理，对我国资产评估机构组织伦理气氛的内在机理进行了分析，运用伦理学、社会学等相关学科的理论，采用专家访谈法和问卷双向翻译法等研究方法剖析了我国评估市场制度背景下评估机构组织伦理气氛的理论结构，并自行开发了针对评估机构的组织伦理气氛问卷，以浙江、江苏、北京、上海等地共计7家资产评估机构的评估人员为调查对象，涵盖了不同管理层次、不同学历、不同工作年龄段的评估人员，调研方式主要以实地调研和寄送问卷形式进行，对目前我国评估机构的伦理气氛类型进行研究。然后，在实证研究上，采用了探索性因素分析、验证性因素分析及单因素方差分析等统计方法，利用收回的353份有效问卷，对我国评估机构的伦理气氛和规模下伦理气氛的差异性进行了数据分析。研究结果显示，在我国资产评估机构中占主导的伦理气氛类型有四种，分别是公司规范和程序、法律法规和职业规范、效率、公司利润；与此同时，本文还考察了评估机构规模特征对组织伦理气氛的认知差异，研究发现不同规模下的评估机构在遵循公司规则和程序型伦理气氛与遵守法律法规和职业规范型伦理气氛两个维度都存在显著性认知差异，但是在公司利润型伦理气氛和效率型伦理气氛两个维度都不存在显著性认知差异。最后，本文通过对研究结果进行分析与总结，提出优化与改善评估师及组织伦理行为的对策建议与意见，以塑造评估机构积极的组织伦理气氛，接着描述了本研究的局限和未来研究的展望。
[Abstract]:After more than 20 years of growth and development, China's asset evaluation has become an indispensable contribution to the construction of China's socialist market economy system. However, in recent years, the evaluation industry in China, such as illegal operations, the evaluation conclusions seriously deviate from the objective facts of the phenomenon emerge in endlessly. The unethical behavior such as false evaluation carried out by evaluators in capital market reduces the credibility of asset evaluation and seriously hinders the healthy development of evaluation market. Foreign studies have shown that the occurrence of ethical / unethical behavior will be affected by the atmosphere of organizational ethics. So what kind of ethical atmosphere does the evaluation organization in our country lead to guide and standardize the behavior of the internal evaluators in the organization? The purpose of this paper is to excavate and analyze the types of organizational ethical atmosphere of asset evaluation institutions in China, and to provide reference methods and operational measures for the actual managers and regulators of evaluation institutions to standardize the behavior of evaluators to a certain extent. It provides a new research idea for the theoretical research and construction practice of professional ethics in asset evaluation industry in China in the future. First of all, this paper combs the literature on organizational ethical atmosphere at home and abroad, analyzes the internal mechanism of organizational ethical atmosphere of asset evaluation institutions in China, and applies the theories of ethics, sociology and other related disciplines. By using the methods of expert interview and questionnaire bidirectional translation, this paper analyzes the theoretical structure of the organizational ethical atmosphere of the evaluation institutions under the background of the evaluation market system in China, and develops a questionnaire on the organizational ethical atmosphere of the evaluation institutions. The evaluators of seven asset evaluation institutions in Jiangsu, Beijing, Shanghai and other places are investigated, covering evaluators from different management levels, different academic qualifications, and different working ages. The research methods are mainly carried out in the form of field investigation and questionnaire, and the types of ethical atmosphere of evaluation institutions in our country are studied at present. Then, in the empirical study, exploratory factor analysis, confirmatory factor analysis and one-factor variance analysis were used to use the collected 353 valid questionnaires. This paper analyzes the differences of ethical atmosphere and scale of evaluation institutions in China. The results show that there are four types of ethical atmosphere in asset evaluation institutions in China, which are corporate norms and procedures, laws, regulations and professional norms, efficiency and corporate profits. At the same time, this paper also examines the cognitive differences of the size characteristics of the evaluation institutions to the organizational ethical atmosphere. It is found that there are significant cognitive differences between different scale evaluation institutions in following corporate rules and procedural ethical atmosphere and complying with laws and regulations and professional normative ethical atmosphere. However, there is no significant cognitive difference in the two dimensions of corporate profit ethical atmosphere and efficiency ethical atmosphere. Finally, through the analysis and summary of the research results, this paper puts forward some countermeasures and suggestions to optimize and improve the evaluator and organizational ethical behavior, in order to shape the positive organizational ethical atmosphere of the evaluation organization. Then it describes the limitations of this study and the prospect of future research.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

【参考文献】