会计师事务所和资产评估机构风险规避的探讨

Exploration on Risk Avoidance of Accounting Houses and Appraisal Firms

会计师事务所和资产评估机构执业过程中客观存在各种风险 ,必须明确并采取各种措施予以规避。本文从中介机构业务范围、中介机构规模、中介机构组织形式、强化职业道德教育等诸方面对风险规避问题加以分析 ,提出了有效规避风险的建议。

During the process of operation of accounting houses and appraisal firms, there are objectively existing kinds of risks, which should be identified and avoided through relevant methods. This article analyzes the risk avoidance problems of intermediary service agencies in details, such as the operation range, scale and organization forms, as well as strengthening the professional ethics education. Thereafter, the author provides some effective suggestions respectively.