节点文献
我国资产评估质量评价标准的差异分析
Comparative Study on the Differences in Evaluation Standards of Assets Appraisal Quality in China
【摘要】 资产评估信息的供给者、需求者及监管者是资产评估活动的相关利益主体。通过分析他们对资产评估结果的不同预期和质量评价标准的差异,提出了从四个方面协调各方利益、建立统一的资产评估质量评价标准的具体措施,即以社会公众利益为本,制定统一的行业标准;明确资产评估相关各方的责任;加大宣传力度,提高社会公众认识;加强对资产评估的监管。
【Abstract】 Supplier,demander and supervisor of assets appraisal information are relevant subjects with interests in the appraisal activity.This paper analyzed differences of the expectancy of appraisal result and the evaluation standards of quality among these subjects.In addition,four effective measures were proposed in respect of interests coordination and establishing uniform evaluation standards on assets appraisal quality,namely,formulating uniform professional standards based on public interests;defining the responsibilities of relevant subjects with interests;improving propagation and public awareness;strengthening the supervision of assets appraisal activity.
- 【文献出处】 西北农林科技大学学报(社会科学版) ,Journal of Northwest A&F University(Social Science Edition) , 编辑部邮箱 ,2006年01期
- 【分类号】F233
- 【被引频次】10
- 【下载频次】434