畢業(yè)論文：資產評估風險淺析.doc
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畢業(yè)論文：資產評估風險淺析,共19頁，字數(shù)總計：16409資產評估風險淺析摘要隨著我國市場經(jīng)濟體制改革的不斷深入，市場交易活動越來越頻繁，人們對市場經(jīng)濟活動中不確定因素和事項的風險意識逐漸加強，對未知風險和問題的解決也越來越靠具有專業(yè)判斷能力的中介機構。作為一種中介鑒證工作，資產評估得到了前所未有的快速發(fā)展。同時，何如規(guī)避和防范資產評估風險也成為...
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此文檔由會員 優(yōu)秀排骨 發(fā)布
共19頁，字數(shù)總計：16409
資產評估風險淺析
摘要
隨著我國市場經(jīng)濟體制改革的不斷深入，市場交易活動越來越頻繁，人們對市場經(jīng)濟活動中不確定因素和事項的風險意識逐漸加強，對未知風險和問題的解決也越來越靠具有專業(yè)判斷能力的中介機構。作為一種中介鑒證工作，資產評估得到了前所未有的快速發(fā)展。同時，何如規(guī)避和防范資產評估風險也成為評估行業(yè)發(fā)展過程中所要解決的重要問題，也成為專家學者必須研究解決的重大課題。針對當前我國資產評估的發(fā)展現(xiàn)狀,在借鑒以往學者研究成果的基礎上文章首先介紹了資產評估風險相關概念、特征以及評估理論的發(fā)展狀況。針對風險發(fā)生的環(huán)境，文章將評估風險分為外部風險、關聯(lián)風險和內部風險。針對風險發(fā)生主體的不同，文章在三大風險的基礎上進行了更為詳細的分類，力求全面系統(tǒng)的闡述更多的評估風險。最后文章從政府、行業(yè)協(xié)會、評估主體等不同角度提出防范風險的相應措施，以達到幫助評估主體提高識別風險、正確評價風險能力目的。
關鍵詞：資產評估；風險；資產評估風險；風險因素
Analysis on Risk of Asset Valuation
ABSTRACT
With Chinese market economic system reform going deep, market trading activities become more and more frequent. people's consciousness in market economic activities of risk on uncertain factors and things has stronger and stronger. people have depended on more and more agencies which have capability to make professional judgement. As an intermediary verification work, asset valuation has obtained unprecedented fast development. At the same time, How to avoid and prevent the asset valuation risks has been an important problem which to try to solve in the process of the development of the valuation industry. Also became a major task to the expert and scholars to try to solve. In view of the current situation of the development of the assets valuation in China and In reference to previous scholars’ research achievements, the concept and characteristic of asset appraisal risk related and the theory of valuation development are introduced in the treatise. According to the occurrence risks’ environment, the treatise is divided into the external risk, associated risk and internal risk. According to the occurrence risks’ subjects, the treatise is divided into more detailed classification above the mentioned three risks and wanted to elaborate more systematic comprehensive risks. At last, the thorough measures are put forward to prevent risks from the angle of government and association and eva luation subjects which to help the appraisers to improve the ability of recognizing and eva luating the risk correctly.
Key words: Asset Valuation, Risk, Asset Valuation Risk , Risk Factors
目錄
一、引言...............................................................................................................................................................1（一）研究背景........................................................................................................................................... 1
（二）研究意義............................................................................................................................................1
二、資產評估風險理論概述 ...1
（一）資產評估概念及特點 ...1
（二）風險概念及特點 .........2
（三）資產評估風險及特點.......................................................................................................................2
（四）評估風險理論的發(fā)展........................................................................................................................3
三、資產評估風險系統(tǒng)分析................................................................................................................................3
（一）資產評估風險因素總括...................................................................................................................4
（二）資產評估風險因素系統(tǒng)分析...........................................................................................................5
四、資產評估風險防范措施 9
（一）加強政府相關職能實施 9
（二）完善評估行業(yè)協(xié)會管理及監(jiān)控體制 10
（三）進一步加大資產評估專業(yè)教育與人才培養(yǎng)工作..........................................................................10
（四）加強評估機構內部管理與創(chuàng)新發(fā)展..............................................................................................10
（五）加強評估師自身防范風險能力.......................................................................................................11
五、結論 11
參考文獻 12
一、引言
（一）研究背景
我國資產評估行業(yè)誕生于80年代末90年代初，經(jīng)過20多年的發(fā)展，已成為我國經(jīng)濟生活中不可或缺的社會公正性服務行業(yè)。隨著市場經(jīng)濟體制日臻完善，涉及到資產轉讓、企業(yè)兼并、企業(yè)出售、股份經(jīng)營、中外合資、企業(yè)清算、債務重組等市場交易活動越來越頻繁。資產評估在公正體現(xiàn)資產價值，深化企業(yè)改革及產業(yè)結構調整，維護市場經(jīng)濟產權交易健康穩(wěn)定發(fā)展方面發(fā)揮著重要作用，國家社會對此期望越來越高。因而，加深對資產評估學科和資產評估行業(yè)的進一步研究既是市場經(jīng)濟發(fā)展的客觀要求，也是我國緊隨世界經(jīng)濟發(fā)展要求的必然趨勢。
然而評估市場機制不完善，評估行業(yè)的迅速..
資產評估風險淺析
摘要
隨著我國市場經(jīng)濟體制改革的不斷深入，市場交易活動越來越頻繁，人們對市場經(jīng)濟活動中不確定因素和事項的風險意識逐漸加強，對未知風險和問題的解決也越來越靠具有專業(yè)判斷能力的中介機構。作為一種中介鑒證工作，資產評估得到了前所未有的快速發(fā)展。同時，何如規(guī)避和防范資產評估風險也成為評估行業(yè)發(fā)展過程中所要解決的重要問題，也成為專家學者必須研究解決的重大課題。針對當前我國資產評估的發(fā)展現(xiàn)狀,在借鑒以往學者研究成果的基礎上文章首先介紹了資產評估風險相關概念、特征以及評估理論的發(fā)展狀況。針對風險發(fā)生的環(huán)境，文章將評估風險分為外部風險、關聯(lián)風險和內部風險。針對風險發(fā)生主體的不同，文章在三大風險的基礎上進行了更為詳細的分類，力求全面系統(tǒng)的闡述更多的評估風險。最后文章從政府、行業(yè)協(xié)會、評估主體等不同角度提出防范風險的相應措施，以達到幫助評估主體提高識別風險、正確評價風險能力目的。
關鍵詞：資產評估；風險；資產評估風險；風險因素
Analysis on Risk of Asset Valuation
ABSTRACT
With Chinese market economic system reform going deep, market trading activities become more and more frequent. people's consciousness in market economic activities of risk on uncertain factors and things has stronger and stronger. people have depended on more and more agencies which have capability to make professional judgement. As an intermediary verification work, asset valuation has obtained unprecedented fast development. At the same time, How to avoid and prevent the asset valuation risks has been an important problem which to try to solve in the process of the development of the valuation industry. Also became a major task to the expert and scholars to try to solve. In view of the current situation of the development of the assets valuation in China and In reference to previous scholars’ research achievements, the concept and characteristic of asset appraisal risk related and the theory of valuation development are introduced in the treatise. According to the occurrence risks’ environment, the treatise is divided into the external risk, associated risk and internal risk. According to the occurrence risks’ subjects, the treatise is divided into more detailed classification above the mentioned three risks and wanted to elaborate more systematic comprehensive risks. At last, the thorough measures are put forward to prevent risks from the angle of government and association and eva luation subjects which to help the appraisers to improve the ability of recognizing and eva luating the risk correctly.
Key words: Asset Valuation, Risk, Asset Valuation Risk , Risk Factors
目錄
一、引言...............................................................................................................................................................1（一）研究背景........................................................................................................................................... 1
（二）研究意義............................................................................................................................................1
二、資產評估風險理論概述 ...1
（一）資產評估概念及特點 ...1
（二）風險概念及特點 .........2
（三）資產評估風險及特點.......................................................................................................................2
（四）評估風險理論的發(fā)展........................................................................................................................3
三、資產評估風險系統(tǒng)分析................................................................................................................................3
（一）資產評估風險因素總括...................................................................................................................4
（二）資產評估風險因素系統(tǒng)分析...........................................................................................................5
四、資產評估風險防范措施 9
（一）加強政府相關職能實施 9
（二）完善評估行業(yè)協(xié)會管理及監(jiān)控體制 10
（三）進一步加大資產評估專業(yè)教育與人才培養(yǎng)工作..........................................................................10
（四）加強評估機構內部管理與創(chuàng)新發(fā)展..............................................................................................10
（五）加強評估師自身防范風險能力.......................................................................................................11
五、結論 11
參考文獻 12
一、引言
（一）研究背景
我國資產評估行業(yè)誕生于80年代末90年代初，經(jīng)過20多年的發(fā)展，已成為我國經(jīng)濟生活中不可或缺的社會公正性服務行業(yè)。隨著市場經(jīng)濟體制日臻完善，涉及到資產轉讓、企業(yè)兼并、企業(yè)出售、股份經(jīng)營、中外合資、企業(yè)清算、債務重組等市場交易活動越來越頻繁。資產評估在公正體現(xiàn)資產價值，深化企業(yè)改革及產業(yè)結構調整，維護市場經(jīng)濟產權交易健康穩(wěn)定發(fā)展方面發(fā)揮著重要作用，國家社會對此期望越來越高。因而，加深對資產評估學科和資產評估行業(yè)的進一步研究既是市場經(jīng)濟發(fā)展的客觀要求，也是我國緊隨世界經(jīng)濟發(fā)展要求的必然趨勢。
然而評估市場機制不完善，評估行業(yè)的迅速..
