基于司法判决、证监会处罚案例的资产评估机构内部风险控制及防范研究

Research on Internal Risk Control and Prevention of Asset Appraisal Institutions Based on Judicial Decisions and Punishment Cases of China Securities Regulatory Commission

本文系统地梳理从公开渠道获取的截至2021年的司法判决案例、证监会处罚案例中资产评估机构和专业人员在从业过程中存在的违反法律法规和评估准则的情况,分析常见的容易发生的违法违规事项,并从评估机构内控角度提供有针对性的建议,同时针对部分无法从内控上完善的问题,提出可行的解决方案供行业自律组织、主管部门以及司法机关参考使用。

This paper systematically sorts out the violation of laws,regulations and appraisal criteria of asset appraisal institutions and professionals in the process of working in judicial judgment cases and penalty cases of China Securities Regulatory Commission up to 2021 obtained from open channels,analyzes common and easy to happen illegal matters,and provides targeted suggestions from the perspective of internal control of appraisal institutions.At the same time,for the part that cannot be improved from the internal control,feasible solutions are proposed for the reference of industry self-discipline organizations,competent departments and judicial organs.