浅议人民法院委托资产评估专业技术评审制度对建立和完善现行资产评估专家评审制度的启示

Discussion on the Reference Value of China’s Supreme People’s Court’s Policy of Standardizing the Commission of External Asset Appraisers for Appraisal Dispute Cases to the Establishment and Improvement of a Standardized System for Asset Appraisal across Supervision and Administration Departments for State-owned Assets at All Levels in China

通过资产评估专家的外部评审,以提高资产评估报告质量和促进相关经济行为中的国资监管力度,是目前国资监管部门的一个重要手段和普遍做法,但由于各级与各地国资监管部门在组织实施专家评审工作中制度各异、功能各异、做法各异,所以产生的效果各不相同。最高人民法院基于解决当事人或利害关系人在对涉及财产处置参考价的评估报告出现异议情形的需要,由最高人民法院办公厅与中国资产评估协会等五家评估行业协(学)会于2019年11月22日联合颁布了《人民法院委托评估专业技术评审工作规范》,该规范的推行与实施已在全国范围内基本形成了以该规范为核心的相关制度体系,这套体系也为我们在全国范围内建立和完善现行资产评估专家评审制度提供了良好的启示。

To improve asset appraisal report quality and enhance the supervision influence of Supervision and Administration Departments for State-owned Assets(the“Departments”)on economic-related activities in China,the Departments implement an important method,which is also a common practice in the industry,through incorporating feedback from the appraisal of external asset appraisers into reports.But due to the lack of guidance on systems,functions,and specific practices,the Departments at different levels execute in a variety of ways,which lead to various outcomes.On November 22,2019,in joint with five asset appraisal industry associations or academies in China including China Appraisal Society,China’s Supreme People’s Court issued the Code of Conduct on Commissioning External Asset Appraisers to address disputes by the parties or the interested parties on appraisal reports that involve referenced property disposal price.Following the issuance,a nationwide cross-industry establishment of relevant systems with guiding principles to facilitate the policy’s implementation carried out.Such establishment provides valuable reference to the existing asset supervision system in China that can be further improved through developing its own standardized practices and system for commissioning external asset appraisers.