【作者】 张利星；

【导师】 王淑珍；

【作者基本信息】 河北农业大学 ， 农业经济管理， 2007， 硕士

【摘要】 市场经济是法制经济又是道德经济，在市场经济中，资产评估师从事的业务具有特殊性，他们的职业行为会被市场迅速放大，他们的职业道德水准会对社会信用体系产生深远影响。因而，资产评估师职业道德建设对于我国社会主义市场经济的发展和完善具有重要意义。我国资产评估业的发展历史短，从政府部门中脱离出来的时间更短，使得它缺乏必要的自身成长积累，加之相关法律法规不健全、对资产评估业的监管不完善等诸多原因，造成了当前我国资产评估师的诚信危机。诚信危机源于资产评估师的违规执业，它的出现严重威胁到了资产评估行业的健康发展，是当前资产评估行业发展的主要障碍。所以，对资产评估师职业道德的研究和建设显得尤为必要而紧迫。在本文中，笔者主要针对如何构建评估师职业道德、重树评估师诚信而进行研究的。全文共分为七部分。第一部分引言，结合案例，简要叙述了资产评估师职业道德的现状以及研究意义。第二部分是理论基础，主要对资产评估师职业道德的内涵进行了界定，并简要叙述了文中研究所涉及的主要理论。第三部分是职业道德的比较研究，从纵横两方面，对评估师职业道德进行了比较研究，纵向比较就是比较评估师职业道德在时间序列上各个阶段的发展特点，以求找出它在时间上的发展规律，横向比较就是对当前世界上最具有代表性的评估师职业道德规范进行比较，找出它们之间的异同，以作为我国的借鉴。第四部分是职业道德的影响因素分析，主要从个人需要、成本收益和制度等三个方面对资产评估师职业道德的影响因素作了分析，指出评估师背信行为的发生，成本收益的比较是影响其选择的关键，国有产权主体缺位是违规评估行为产生的大温床。第五部分是资产评估师职业道德的评价，主要探讨了资产评估师职业道德的评价体系的建立、评价指标的选取和评价的基本方法。第六部分是资产评估师职业道德的构建篇，探讨了如何从道德环境、法律环境、后续教育以及信用保险等方面，构建一个完善的资产评估师职业道德建设体系。最后是结束语。更多还原

【Abstract】 Not only the market economy is the legal system economy, but also is the moraleconomy. In the market economy, the appraiser is engaged in the service which has thespecial particularity, their professional behavior can be enlarged by the market rapidly, thestandard of their professional ethics could have profound influence on the social creditsystem. Therefore, the professional ethics construction of appraiser has the greatsignificance for our country’s socialist market economy development and consummation.Our country’s appraisal industry has experienced a very short development history,and the time separated from the government is more short, caused its lack of essential owngrowth accumulation, in addition to imperfect correlated laws and regulations, imperfectsupervising and management to our appraisal industry and other many reasons, thosefactors have currently created the credit crisis for appraiser. The credit crisis source toappraiser’s contrary profession, and its appearance seriously threatened the healthydevelopment of appraisal industry, is the current great barrier of appraisal industrydevelopment. Therefore, the research and the construction of appraisal occupational ethicsappear specially essential and urgent. In this article, the author mainly aimed at theresearch on how to construct the professional ethics of appraiser, and how to developappraiser’s good faith.The full article is divided into seven parts. The first part is the introduction, brieflydescribed the situation and the significance of the research relative to the research onappraiser’s professional ethics. The second part is the theory basis for the research, andmainly defined the connotation of professional ethics of appraiser, and instructed brieflythe main theories which are involved in the research. The third part has conducted thecomprisal research from vertical and horizontal aspect, comparing vertically is to discoverthe stage feature of the professional ethics, and then find the time law of its development,the horizontal comparison is to compare the most representative standards of appraisaloccupational ethics in the current world, and find out the similarities and differences intheir appraisal occupational ethics, and by this, takes our country the model. The fourthpart mainly analyzed the influence factors to the professional ethics of appraiser from three aspects that the individual need, the cost and income and the system, pointed out that thecomparison between cost and income is the key, and the executive body vacancy of thestate-owned property right is the big warm bed to appraisers’ bad behavior. The fifth part isthe appraisal of the professional ethics of appraiser, and mainly discussed the appraisalsystem establishment of appraiser’s professional ethics, the choice of appraisal target andthe essential appraisal method. The sixth part is about the constructing methods of theprofessional ethics of appraiser, in this part, has discussed how to construct a perfectprofessional ethics constructive system, from aspects that moral environment、legalenvironment、following education as well as faith insurance. Finally is the concludingremark.更多还原