资产评估利用专业报告可靠性分析——从防范资产评估执业风险角度

Reliability Analysis of Professional Reports on Valuation and Utilization——the Perspective of Preventing Risks in Valuation Practice

根据《资产评估执业准则——利用专家工作及相关报告》,执行资产评估业务,涉及特殊专业知识和经验时,可以利用专业机构出具的专业报告作为评估依据。资产评估机构聘请专业机构出具专业报告时,应当判断其所出具的专业报告作为评估依据的可靠性。资产评估实践中,经常依据或参考诸如森林资源核(调)查报告、公路建设项目可行性研究报告、矿山初步设计书、矿产资源储量报告、矿产资源开发利用方案等专业报告,确定有关评估事项和评估参数。这些专业报告的可靠性,可能直接或间接影响评估结论的合理性,进而引发资产评估执业风险。本文对资产评估实践中经常利用的专业报告,从防范资产评估执业风险角度进行可靠性分析探索,一方面对资产评估实践提供启示,另一方面对该项工作进行深入研究提供基础。

According to the"Practice Guidelines for Asset Appraisal-Utilizing Expert Work and Related Reports",when conducting asset appraisal business involving special professional knowledge and experience,professional reports issued by professional institutions can be used as the evaluation basis.When an asset evaluation institution hires a professional institution to issue a professional report,it should assess the reliability of the professional report as the evaluation basis.In asset evaluation practice,professional reports such as forest resource verification(investigation)reports,feasibility study reports for highway construction projects,preliminary mine design documents,mineral resource reserve reports,and mineral resource development and utilization plans are often used or referenced to determine relevant evaluation items and parameters.The reliability of these professional reports may directly or indirectly affect the rationality of the evaluation conclusions,thereby triggering risks in asset valuation practice.This article explores the reliability analysis of professional reports frequently used in asset valuation practice from the perspective of preventing professional risks in asset valuation.On the one hand,it provides inspiration for asset valuation practice,and on the other hand,it provides a foundation for in-depth research on this work.