公司制资产评估机构内部治理机制研究

Study on Internal Governance Mechanisms of Appraisal Firms

通过一项针对全国范围内76家公司制资产评估机构内部治理方面的问卷调查研究,分析了资产评估机构的概况、股权结构、内部治理结构、激励与控制机制,指出我国资产评估机构在内部治理机制上存在严重缺陷,并提出要改变目前股权过度集中的状况,解决股东与项目经理之间的委托代理问题,防止股东权力过大带来的执业风险,建立一套有效的激励与约束机制,在货币资本与人力资本之间合理地分配企业利润等。

Based on questionnaire survey on internal governance of 76 assets evaluation organizations, the article analyzes shareholders structure, ownership structure, inner governance structure and incentive mechanisms. Through academic and empirical analysis, some proposals are made at last. Because common internal governance mechanism can＇ t fit appraisal well, there are some serious deficiencies. Therefore, some improvement must be made to reform the internal governance mechanisms of appraisal agencies.