客户对资产评估质量影响的博奕行为分析

Analysis of the Gaming Behavior of Client's Influence in Asset Assessment

客户是影响资产评估质量的重要因素。文章从客户与评估机构博弈分析的角度,分析了在我国现有的评估环境下,资产评估质量不高的重要原因在于评估机构对客户压力影响的承受能力比较弱,并从行业监管、评估机构数量、规模及资产评估本身的特点等方面对其原因进行了剖析,最后提出了增强评估机构承受客户压力能力的对策。

Client is an important factor in influencing asset assessment. This article makes an analysis, from the angel of gaming theory between client and assessors, the current asset assessment environment in China, finding that assessors have quite weak capability in fending off the influence from clients, which is an important reason why asset assessment quality is dissatisfactory in China. It further analyzes its causes from the perspectives of industry supervision, number and size of assessment organizations and its own characteristics of asset assessment. Suggestions and measures on withstanding client＇s influence are made for assessment organizations.