资产评估风险的生成及管理方略

On the Risks of Asset Appraisal and Management Strategies

资产评估是一个高风险行业。资产评估风险生成有评估执业主观性原因,也有资产评估独立性损害的原因;有准则效力的滞后性影响,也有自身成本限制的影响。要减少资产评估中的风险,就必须尽快建立适合我国国情的资产评估准则体系;加强行业管理,提高资产评估的独立性;有效提高评估人员整体综合素质。

Asset appraisal is of high risks, which arc caused by subjective reasons and lack of independence, influenced by the delaying efficiency of principles and the restriction of self-cost. In order to decrease the risks involved in asset appraisals, a sound national system will have to be established, the field management will have to be strengthened to make appraisals more independent, and thc comprehensive quality of the appraisal personnel will also have to be raised.