摘要
本文剖析了当前资产评估行业在观念、理论和认识上的不足以及资产评估实践中低层面运作导致的后果,阐述了了解资产评估的作用和资产评估的需求的必要性。本文强调资产评估服务中应包含评估、评估咨询与评估复审三种服务渠道。资产评估行业一方面应积极通过立法手段来根治因部门分割导致的恶劣执业环境,另一方面应切实转变观念,踏踏实实地建设好人才平台、信息平台、技术服务平台,实现提升资产评估执业水平的目标。
This article analyzed the deficiencies of ideas,theory and recognition in current valuation profession,as well as the results of low-level performance in valuation practice.It states the necessity of understanding the functions and needs of valuation.Moreover,it emphasizes that valuation services should include valuation,valuation consulting and valuation review types.Valuation profession on one hand should restore the bad practice environment resulting from department segmentation through legislation,on the other hand,should change the old concept,build the platforms of human resource,information and technical service,and finally realize the goal of raising valuation practice level.
出处
《中国资产评估》
2007年第3期24-26,共3页
Appraisal Journal of China