评估机构职业风险防范——联合监管背景下的再解释

Professional Risk Mitigation for Asset Appraisal Institutions:A Reinterpretation in the Context of Joint Supervision

资产评估行业作为财会监督体系的重要组成部分,是市场经济诚信链条中的重要一环,也是服务市场经济有序发展的重要专业力量。作为完善财政监督体系的重要举措,《加强资产评估行业联合监管若干措施》的出台使我国资产评估行业面临新的机遇和挑战。本文主要分析了联合监管背景下评估机构面临的认知风险、政策变动风险、市场风险、专业胜任能力风险等职业风险,并在评估机构、评估协会、行政监管部门和高校人才培养四个方面提供了对策建议,以期为评估机构和评估行业持续健康发展提供参考。

The asset appraisal industry,as a crucial component of the financial and accounting supervision system,plays a vital role in the integrity chain of the market economy and serves as a key professional force in the orderly development of the market economy.Recently,to enhance the financial supervision system,the introduction of the"Measures for Strengthening the Joint Supervision of the Asset Appraisal Industry"has presented new opportunities and challenges for the asset appraisal sector in China.This paper primarily analyzes the professional risks faced by appraisal institutions under the context of joint supervision,including cognitive risks,policy change risks,market risks,and risks related to professional competence.It offers strategic recommendations in four areas:appraisal institutions,appraisal associations,administrative regulatory bodies,and talent cultivation in higher education.