司法处置中的在建工程价值评估风险浅析

RISK ANALYSIS ON THE VALUE EVALUATION OF CONSTRUCTION IN PROGRESS IN JUDICIAL DISPOSAL

在建工程抵押政策和商品房预售政策,在加速资金流动和促进资金融通的同时,也衍生了在建工程形态中的不良资产。司法机关在受理以在建工程为执行财产的案件中,通常需要委托评估机构鉴定在建工程的价值。本文结合实际情况,梳理了司法处置中在建工程的特点及价值评估方法,分析了司法处置中在建工程价值评估风险,并且提出了司法处置中在建工程价值评估风险防范措施,旨在提高评估机构及估价人员对司法处置中在建工程价值评估风险的重视程度,降低其经营风险和执业风险。

The mortgage and commercial housing pre-sale policy could not only promote the capital flow and financing,but also lead to the creation of non-performing assets of construction in progress. In cases when the construction in progress is the property of execution, appraisal firms should be entrusted by judicial authority to identify the value of construction in progress. According to the actual situation,the characteristics and valuation methods of construction in progress were introduced firstly, secondly, the risk of value evaluation in the judicial disposal of construction in progress was analyzed, finally, the preventive measures on the risk of value evaluation were proposed. The results are helpful to increase the attention of appraisal firms and appraiser on the risk of value evaluation in the judicial disposal of construction in progress, and reduce the business and practical risk.