论资产评估程序性准则的工具性价值与目标性价值

Instrumental Value and Purposive Value of Appraisal Procedures' Standards

资产评估程序不仅仅是简单的评估工作的步骤,有其本身的独立价值,是我国评估准则体系中的重要组成部分。本文从法哲学的角度对资产评估程序性准则的价值进行探讨,强调程序正义对于实体正义的重要意义,同时将程序性准则的价值分为工具性价值和目的性价值两大类,其中,工具性价值目标的具体体现为公平、效率与安全,而目的性价值目标为可持续发展。

Appraisal procedures are not merely steps of appraisal practice ; they have their own independent value and are important components in China Appraisal Standards System. This paper tries to discuss the value of Standards of Appraisal Procedures from the point of view of Philosophy of Law, and emphasizes the significance of Procedural Justice to Substantive Justice. Meanwhile, value of Standards of Appraisal Procedures is classified into two categories ： Instrumental Value and Purposive Value. Fairness, effectiveness and security are the three value goal of Instrumental Value, while sustainable development is the goal of Purposive Value.