摘要
评估师在执业时会因遇到各种因素而使评估结果产生偏差,而来自客户的影响是一个重要的因素。按照评估师的观点,客户的影响主要取决于客户的类型、评估师及评估机构的类型、评估目的以及评估师获取信息的渠道。按照客户的观点,精明的客户经常是采用专业权利和信息权利影响评估师。
Client pressure on the valuation results plays an important role as a source leading bias among other potential influences. The valuers believes that type of clients, the characteristics of valuers and valuation firm, purpose of the valuation and the information endowments of clients are the primary factors affecting the degree to which clients influence valuation. From the view of clients, sophisticated clients tend to use expertise and information power to affect appraisal results.
出处
《中国资产评估》
CSSCI
2001年第4期42-45,共4页
Appraisal Journal of China