【作者】 李双海；

【导师】 孙文生； 李小北；

【作者基本信息】 河北农业大学 ， 农业经济管理， 2003， 硕士

【摘要】 科学合理的资产评估准则可以规范资产评估信息的生产和传输，保证资产评估信息的质量，进而有利于保护各信息使用者的利益，保障市场经济的正常运行；同时，资产评估准则还有利于维护资产评估行业的整体社会形象，为评估师提供良好的职业保护。制定高质量的、被利益各方所普遍认可和接受的资产评估准则，要求准则的制定过程必须建立在一种严密的逻辑基础之上。笔者利用制度变迁理论及公共选择理论对资产评估准则制定中的有关问题进行了系统分析，以期提出资产评估准则制定的逻辑基础。本文首先界定了资产评估准则的概念，提出了广义和狭义两种概念。同时以制度变迁理论和公共选择理论为理论依据分析了资产评估准则制定的动因和成本效益以及准则制定主体的利益预期，提出了以下观点：(1)制定准则的根本原因是评估信息提供者和使用者的分离，以及评估惯例和方法的可选择性；(2)由于准则制定是有成本的，而准则从某种程度上是一种公共物品，因而准则的制定者缺乏动力去发起准则变迁，因此我国资产评估准则制定较为缓慢；(3)政府委托民间机构制定准则应是较科学的也是较可行的一种模式，并且应该保留准则制定机构的竞争现状；(4)在准则制定过程中，应坚持用户优先的原则，将两种准则的构建方法——偏好集合法和理论导向法有机结合起来，即以实证的方式构建理论，用此理论来指导准则的制定。同时，准则的制定应以原则为导向，不宜过分详细；不应该强调准则要适度超前；应该加强准则制定的公开性并采取措施增强公众参与的积极性。通过本文的研究，希望为中国资产评估准则的制定的研究提供一种新思路，并为准则制定实践提供参考。更多还原

【Abstract】 The asset appraisal standard can standardize the providing and transmission of asset information, guarantee the quality of information, protect the interests of the information user also, and ensure the normal running of market economy. At the same time, it may benefit to maintain the image of asset appraisal trade as well as protect the appraisers . The asset appraisal standard, which is high quality and generally accepted, must be set in a tight logical way. The paper analyzes the relevant problems on Asset appraisal standard setting using the institutional change theory and public choice theory, anticipating putting forward the logic foundation of the asset appraisal standard setting. The paper defines the asset appraisal standard at first, and introduces two kinds of concepts of asset appraisal standard in broad sense and narrow sense; then brings in the relevant contents of the institutional change theory and public choice theory, and takes them as the theoretical foundation of analyzing. Then the cause and the cost-effective of asset appraisal standard setting as well as the anticipated interests of the standard setter are analyzed. The conclusions are: (1) the basic reason of the asset appraisal standard setting is the separation of the information provider from the user and many appraisal conventions at choice in the meantime; (2) the high cost and the lack of motivation for the standard is a kind of public goods to some extent may explain why the asset appraisal standard-setting progress is so slowly in our country; (3) the scientific and relatively feasible model is taking an NGO which entrusted by government as the standard setter, and what is more, the current competitive situation should be kept; (4) the principle of users having priority must be insisted in standard setting, and the two standard-setting approaches: Preference Aggregational Standard-setting Approach and Theory-based Standard-setting Approach can combine organically, that is, the standard-setting is guided with the theory based on empirical researches. At the same time, the asset appraisal standard should be set principally with few detail in china, moreover the standard should not beyond the current situation, and the openness in standard-setting should be strengthen and measures should be taken to strengthen the enthusiasm of masses participating in standard-setting. Through the research of the paper, I hope to provide a kind of thread in research on asset appraisal standard setting, and offer some references in standard setting in China.更多还原