發(fā)布時(shí)間：2018-06-17 05:46

  本文選題：資產(chǎn)評(píng)估 + 評(píng)估程序��； 參考：《長(zhǎng)安大學(xué)》2013年碩士論文

【摘要】：資產(chǎn)評(píng)估機(jī)構(gòu)作為社會(huì)中介服務(wù)機(jī)構(gòu)，能夠?yàn)橄嚓P(guān)當(dāng)事方提供客觀、公正的價(jià)值分析估算意見，因此受到越來(lái)越多的企業(yè)和個(gè)人重視。在評(píng)估業(yè)務(wù)中，諸多事項(xiàng)需通過評(píng)估人員的主觀判斷和經(jīng)驗(yàn)做出，且影響評(píng)估結(jié)論的因素錯(cuò)綜復(fù)雜、不易確定，故在評(píng)估執(zhí)業(yè)中，評(píng)估風(fēng)險(xiǎn)不可避免。本文基于資產(chǎn)評(píng)估程序及風(fēng)險(xiǎn)控制的相關(guān)理論，結(jié)合自身評(píng)估實(shí)習(xí)經(jīng)歷，以實(shí)施評(píng)估程序?yàn)榫�索，通過評(píng)估實(shí)例分析研究評(píng)估機(jī)構(gòu)和評(píng)估人員在執(zhí)行評(píng)估業(yè)務(wù)的不同階段的風(fēng)險(xiǎn)隱患，提出在不同階段的風(fēng)險(xiǎn)控制措施，以期為評(píng)估機(jī)構(gòu)和評(píng)估人員在執(zhí)業(yè)過程中控制風(fēng)險(xiǎn)、規(guī)避風(fēng)險(xiǎn)提供相應(yīng)的指導(dǎo)。 本文主要研究?jī)?nèi)容與結(jié)論如下： 1、基于資產(chǎn)評(píng)估程序與風(fēng)險(xiǎn)控制基本理論，，給出資產(chǎn)評(píng)估風(fēng)險(xiǎn)的定義，在此基礎(chǔ)上分析了資產(chǎn)評(píng)估風(fēng)險(xiǎn)特征、資產(chǎn)評(píng)估程序?qū)嵤┲械娘L(fēng)險(xiǎn)的內(nèi)涵及其特征和成因，為本文后續(xù)研究奠定理論基礎(chǔ)。 2、明確評(píng)估程序?qū)嵤┣捌诘娜齻�(gè)程序：明確評(píng)估業(yè)務(wù)基本事項(xiàng)、簽訂業(yè)務(wù)約定書、編制評(píng)估計(jì)劃；分析評(píng)估程序?qū)嵤┣捌谟绊戯L(fēng)險(xiǎn)的因素及產(chǎn)生風(fēng)險(xiǎn)的原因，提出評(píng)估程序?qū)嵤┣捌诘娘L(fēng)險(xiǎn)控制措施，確保后期評(píng)估工作實(shí)施的有效性。 3、明確評(píng)估程序?qū)嵤┲衅诘娜齻�(gè)程序：現(xiàn)場(chǎng)調(diào)查、收集評(píng)估資料和評(píng)定估算；分析在評(píng)估程序?qū)嵤┲衅诟鱾�(gè)階段的風(fēng)險(xiǎn)產(chǎn)生原因，提出評(píng)估程序?qū)嵤┲衅诟鱾�(gè)階段的風(fēng)險(xiǎn)控制措施，確保評(píng)估結(jié)論合理性。 4、明確評(píng)估程序?qū)嵤┖笃诘膬蓚�(gè)程序：編制和提交評(píng)估報(bào)告、工作底稿歸檔；分析在評(píng)估程序?qū)嵤┖笃诟鱾�(gè)階段的風(fēng)險(xiǎn)產(chǎn)生原因，提出評(píng)估程序?qū)嵤┖笃诟鱾�(gè)階段的風(fēng)險(xiǎn)控制措施；同時(shí)，擴(kuò)展的研究了評(píng)估報(bào)告應(yīng)用階段的風(fēng)險(xiǎn)產(chǎn)生原因和控制措施。
[Abstract]:As a social intermediary service institution, asset appraisal institution can provide objective and fair value analysis and estimation opinion for relevant parties, so more and more enterprises and individuals pay more and more attention to it. In the evaluation business, many matters need to be made through the subjective judgment and experience of the evaluator, and the factors influencing the evaluation conclusion are complicated and difficult to determine, so in the evaluation practice, the evaluation risk is inevitable. Based on the relevant theories of asset evaluation procedure and risk control, this paper combines with its own evaluation practice experience and takes the implementation of evaluation procedure as the clue. Through the analysis of assessment examples, this paper studies the hidden risks of evaluation institutions and assessors at different stages of the evaluation business, and puts forward risk control measures at different stages in order to control risks in the course of practicing by evaluation institutions and assessors. Risk aversion provides appropriate guidance. The main contents and conclusions of this paper are as follows: 1. Based on the basic theory of asset evaluation procedure and risk control, the definition of asset assessment risk is given, and the characteristics of asset assessment risk are analyzed. The connotation, characteristics and causes of the risk in the implementation of the asset appraisal procedure lay a theoretical foundation for the follow-up study of this paper. 2. It is clear that the three procedures in the early stage of the implementation of the evaluation procedure are: defining the basic items of the evaluation business, signing the business agreement, To prepare the evaluation plan; to analyze the factors that affect the risk and the causes of the risk in the early stage of the implementation of the evaluation procedure, and to put forward the risk control measures in the early stage of the implementation of the evaluation procedure. To ensure the effectiveness of the implementation of the post-evaluation process. 3. Identify the three procedures for the interim implementation of the evaluation process: field surveys, collection of assessment information and evaluation estimates; analysis of the causes of risks at all stages of the implementation of the evaluation process, Propose the evaluation procedure to implement the risk control measures in each stage of the intermediate stage, ensure the rationality of the evaluation conclusion. 4. Make clear the two procedures in the later stage of the evaluation procedure: to prepare and submit the evaluation report, and to file the working papers; This paper analyzes the causes of the risks in each stage of the implementation of the evaluation procedure, and puts forward the risk control measures in each stage of the implementation of the evaluation procedure. At the same time, it studies the causes and control measures of the risk in the application stage of the evaluation report.
【學(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F231

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