关于资产评估业务鉴证性定位的思考

Reflections on Authenticate Orientation of Assets Appraisal Business

本文聚焦讨论了资产评估鉴证性业务赖以产生的原因,认为随着市场经济体制的确立和改革开放的深入,这些原因都难以支撑资产评估鉴证性业务的专业定位。一是第三方审计与资产评估属于两种不同类型的专业服务,前者的鉴证性功能无法正确全面反映资产评估的既有功能;二是在让市场机制在配置资源中发挥决定性作用的条件下,以所谓鉴证性评估防范国有资产流失的理论和规制需要与时俱进;三是对相关法律的研究表明,法定业务不是鉴证性业务的代名词。由此认为在资产评估行业将相关业务划分鉴证与非鉴证的做法需要历史地终结。

This paper focuses on the reasons for the emergence of the attestation business of asset appraisal, and believes that with the establishment of the market economic system and the deepening of the reform and opening up,these reasons cannot support the professional positioning of the attestation business of asset appraisal. First, the third audit and asset appraisal are two different types of professional services. The attestation function of the former cannot fully reflect the existing function of asset appraisal. Second, under the condition that the market mechanism plays a decisive role in the allocation of resources, the theory and regulation of preventing the loss of state-owned assets with the so-called attestation evaluation should keep pace with The Times;Third, research on relevant laws shows that statutory business is not synonymous with attestation business. Therefore, the division of related activities in the asset appraisal industry into attestation and non-attestation practices needs to be historically ended.