【作者】 刘艳；

【导师】 周力林；

【作者基本信息】 广东工业大学 ， 企业管理， 2003， 硕士

【摘要】 本文针对我国资产评估风险的研究现状，从理论上对资产评估风险的本质、特征及其构成作一个较为全面的阐述；并且通过引入风险管理理论，对我国的资产评估风险管理问题作了一个前瞻性研究。 全文分为五大部分： 第一部分(第一章)：介绍了本课题的研究意义及当前国内外的研究现状；同时也对本文在研究此课题时所采取的方法及整体思路做了说明。 第二部分(第二章)：明确了风险的含义、属性及其特征，以此为理论基础，指出了当前有些观点存在的不足之处，对资产评估风险的本质、特点作了清晰的界定；通过介绍风险管理的本质、内容及操作程序，说明了“资产评估风险管理”的性质及其系统层次结构，为全文的展开做了理论铺垫。 第三部分(第三章)：说明了资产评估风险的构成及其成因。分别对机构风险因素、评估人员风险因素、社会环境风险因素、客户风险因素、关联方风险因素及意外风险因素等所造成的影响作了系统地分析。 第四部分(第四章)：构建了资产评估风险管理的系统模式，并分别对这一系统的各个构成部分的功能作了说明；具体从建立资产评估风险档案、识别风险因素、估测和评价风险大小以及评价风险管理的效果等实务操作方面作了技术、方法、程序措施上的探讨，并以案例形式做了具体说明；提出了评估机构进行风险管理时所应采取的其他配套措施，包括风险管理组织形式的选择、风险管理组织制度的制定及评估人员加强自我保护等方面；根据评估机构的实际状况提出了当前资产评估风险管理实务操作中应注意的一些问题。 第五部分(第五章)：通过国内外风险管理环境的比较，从健全我国的资产评估法律体系、完善资产评估行业管理和监控体系、建立资产评估职业风险保险制度以及大力发展资产评估专业教育等方面，提出了一系列措施，以促进改善我国资产评估风险管理的外部环境。更多还原

【Abstract】 Now, in our country, there are more and more hidden troubles arising in the asset evaluating. When the risks become the loss, people just are aware of the seriousness of the risks in asset evaluating. But, until people hope to find out the valid method to avoid the risk, they just discover that there is blankness in study of the risk of asset evaluation.Therefore, this paper is based on the asset evaluation practice of our country, analyzing the asset evaluation risk’s innate character and essence; analyzing the result of many risk factors, such as society risk, organization risk, staffers risk and so on; in the same time, this paper also try to through applying the risk management theory, such as some management model, controlling technology, analyzing method and so on, in order to find out the effective solution to keep away and also control every kind of the asset evaluation risk. This paper has a far-sight studying of the asset evaluation risk management in company.Main body of this paper can be divided into five parts:The first part(Chapter One):To introduce the meaning of this task, and until now, what has been acquired through many years’ research in the world. Also, to present this paper’s frame-saw.The second part (Chapter Two): By describing the concept and characters of h the risk; by describing the essence and the process of the risk management; by giving a clear definite of "The Asset Evaluation Risk", explaining its character, inducing the views concerning the risk categories at the same time, in the last, introducing the leading actor-"risk management of asset evaluation", and discussing its quality and its scope.The third part (Chapter Three): On the foundation of the clear and definite content of the asset evaluation risk, it analyzes the reasons, and then subdivides the asset evaluation risk’s main factors, which result in different risk performance. And also thispart gives a detailed analysis of those risk factors. So this paper gives a detailed analysis of the relationship between the asset evaluation risk and the asset evaluation responsibility.The fourth part (Chapter Four): It is the emphasis of this whole paper. Against those analyses, finally, this part mainly discusses about some countermeasures. Especially, the organization should put the emphasis on establishing a system to manage the risk-the so-called risk management of asset evaluation. Through applying the risk management theory, this part discuss about how to establish the record of risk, about how to identify the risk, and about how to estimate and appraise the risk, and about how to control and reduce the risk. In another, the organization also should take some other measures to reinforce the management, such as perfecting the system, training the personnel and so on.The fifth part (Chapter Five): On the other side, it is worth thinking much of amending exterior environments. Those such as healthy statute system, perfect management system, occupation insurance system and so on are efficiency.更多还原