浅析我国资产评估行业的规范和发展

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1、99≈235虞魏浅辑我蓬瓷产评稿盼妊曲瓣范帮霞髓本文的第五层次借鉴西方资产评估行业(美国和加拿大)的先进经验，针对我围资产评估行业的现状积问题，提出了我国资产评估{亍、lt规范发展的若于思考：1、趣挟制订积颁南实旌全行业统一数资产：评{占准蹦；2、实现资产评估凝梅蠡冬聪钩改割与合并重缀；3、制订矗接的法律、法规指导和约束；4、建立健全和规范的行娩组织：5、道一步完善执、韭资格准入制度；6、强化资产评估业务教育和培训；7、加强行业监管职责，提高行业信誉；8、完善评估操作行为规范和准则；9、逐步推行评估机构与评估师的责任保险制度；l0、拓宽信息来源逐步建立资产评估信息系统；11、加强国际蝴浮{吉理

2、论碌究，努力推广收益法。、，一。7了关键诞：资产详佶、——————_一资产评嵇祝构、萱寰透j量篓到99《235凑瓣浅辑我毽曼产汁馥行垃抟艘莲姆笈燧AbstractTheappraisalprofessionofourcountryspringsupinthelate1980’Sandearlyinthe19904s．Bythereformoftheeconomicsystem，therecomesagreatdealofeconomicactionsuchasthetransactionofpropertyrights，Underthiscondition，theappraisalprofes

3、sionhasdevelopedrapidlyandplayedasignificantroleinjointventureandcooperativeenterprises，capitalauction，transferringofpropertyrights，mortgageandleasing．TheoriginalfunctionofappraisalorganizationisonlytOprotecttheowner，manageranduserofstate—ownedassets．Butnowithasbecometobeanimportantintermediateinsti

4、tutiOnwhichservessocietyinmanyfields．Forexample，itpromotesthetransactionofpropertyrightsandcontributestheestablishmentofmodernenterprisessystem．Inordertoplaymoresignificantroleinthesocialistmarketeconomy，itiSaprimaryjobtokeepthequalityofappraisalandtOestablishthestandardofprofession．Thisthesisfocuse

5、sonrevealingtheexistentproblemsinthevaluationbody，studyingandexploringtheapproach0furgingthedevelopmentandnormalizationofit．

6、nthefirstpartofthjSthesis，itexpoundSthedeftnjtjOn．gamulandimportanceoftheappraisal．Anditmakesabriefintroductionofcurrentmarketpricemethod，replacementcostmethod。time—adjusted—r

7、etUrnmethodandclearingpricemethod。1’hesecondpartfirstdescribesthedevelopmenthistoryofappraisalprofessiOnintheworld，thenintroducesthestatusqUO0fthiSprolessionanduncovertheexistentproblemsaccordingtOthewriter’Sprofessionalexperienceandpracticalcondition．Thethirdpartrevealsthecommonquestionsintheapprai

8、salreportbymeans0fcaseanalysis．A{thesametime．itcallSonthenormalizationofappraisaloperationandtheestablishment0fstandardinthiSprofession．Thefourthparttellsthattheappraisalprofessionnri“facegreatchallen