我国资产评估执业风险的原因剖析

Analysis on Causes of Risks in China's Asset Appraisal Practice

资产评估执业风险是指在评估执业过程中,因评估结果与事实不符或有重大偏差和误导性,从而导致资产评估机构和资产评估从业人员应承担的损失和责任。经济转型时期多重因素的不确定性是产生风险的宏观环境;评估行业、机构和人员现状是形成风险的微观环境。

Practice risks in asset appraisal refers to the loss and responsibility that the organization and personnel should undertake resulting from the inconsistency and deviation in the process of asset appraisal. The uncertainty of multiple factors in economic transformation period is the macro environment that produces risks, while the industry, organization and personnel of asset appraisal are the micro-environment.