关于引用土地评估结果若干问题的研讨

Discussions on the references to land valuation results

因我国资产评估行业存在多头 管理问题,不具土地估价资质的资产评估机构 不能出具土地估价报告,国有企业改制时,往往 同时选聘资产评估师和土地估价师进行整体资 产评估,资产评估报告常引用土地估价结果。实 践操作中,又因没有相应的"引用规范",出现 了很多问题,本文列示几类实践中常出现的问 题,加以简单分析,并提出解决问题的若干建 议。

Since the valuation profession is administered by many departments, the valuation firms who do not have the licence of land valuation could not show land valuation report. When they are reorganized, SOEs often have both CPVs and Real Estate Valuers to appraise the enterprise as a whole, the land valuation result is usually used in the asset valuation report. Moreover, there is not any standard to regulate this reference, so there appears many problems. This article analyzes some general problems in practice and offers his suggestions to them.