毕业论文：资产评估风险浅析.doc
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毕业论文：资产评估风险浅析,共19页，字数总计：16409资产评估风险浅析摘要随着我国市场经济体制改革的不断深入，市场交易活动越来越频繁，人们对市场经济活动中不确定因素和事项的风险意识逐渐加强，对未知风险和问题的解决也越来越靠具有专业判断能力的中介机构。作为一种中介鉴证工作，资产评估得到了前所未有的快速发展。同时，何如规避和防范资产评估风险也成为...
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共19页，字数总计：16409
资产评估风险浅析
摘要
随着我国市场经济体制改革的不断深入，市场交易活动越来越频繁，人们对市场经济活动中不确定因素和事项的风险意识逐渐加强，对未知风险和问题的解决也越来越靠具有专业判断能力的中介机构。作为一种中介鉴证工作，资产评估得到了前所未有的快速发展。同时，何如规避和防范资产评估风险也成为评估行业发展过程中所要解决的重要问题，也成为专家学者必须研究解决的重大课题。针对当前我国资产评估的发展现状,在借鉴以往学者研究成果的基础上文章首先介绍了资产评估风险相关概念、特征以及评估理论的发展状况。针对风险发生的环境，文章将评估风险分为外部风险、关联风险和内部风险。针对风险发生主体的不同，文章在三大风险的基础上进行了更为详细的分类，力求全面系统的阐述更多的评估风险。最后文章从政府、行业协会、评估主体等不同角度提出防范风险的相应措施，以达到帮助评估主体提高识别风险、正确评价风险能力目的。
关键词：资产评估；风险；资产评估风险；风险因素
Analysis on Risk of Asset Valuation
ABSTRACT
With Chinese market economic system reform going deep, market trading activities become more and more frequent. people's consciousness in market economic activities of risk on uncertain factors and things has stronger and stronger. people have depended on more and more agencies which have capability to make professional judgement. As an intermediary verification work, asset valuation has obtained unprecedented fast development. At the same time, How to avoid and prevent the asset valuation risks has been an important problem which to try to solve in the process of the development of the valuation industry. Also became a major task to the expert and scholars to try to solve. In view of the current situation of the development of the assets valuation in China and In reference to previous scholars’ research achievements, the concept and characteristic of asset appraisal risk related and the theory of valuation development are introduced in the treatise. According to the occurrence risks’ environment, the treatise is divided into the external risk, associated risk and internal risk. According to the occurrence risks’ subjects, the treatise is divided into more detailed classification above the mentioned three risks and wanted to elaborate more systematic comprehensive risks. At last, the thorough measures are put forward to prevent risks from the angle of government and association and eva luation subjects which to help the appraisers to improve the ability of recognizing and eva luating the risk correctly.
Key words: Asset Valuation, Risk, Asset Valuation Risk , Risk Factors
目录
一、引言...............................................................................................................................................................1（一）研究背景........................................................................................................................................... 1
（二）研究意义............................................................................................................................................1
二、资产评估风险理论概述 ...1
（一）资产评估概念及特点 ...1
（二）风险概念及特点 .........2
（三）资产评估风险及特点.......................................................................................................................2
（四）评估风险理论的发展........................................................................................................................3
三、资产评估风险系统分析................................................................................................................................3
（一）资产评估风险因素总括...................................................................................................................4
（二）资产评估风险因素系统分析...........................................................................................................5
四、资产评估风险防范措施 9
（一）加强政府相关职能实施 9
（二）完善评估行业协会管理及监控体制 10
（三）进一步加大资产评估专业教育与人才培养工作..........................................................................10
（四）加强评估机构内部管理与创新发展..............................................................................................10
（五）加强评估师自身防范风险能力.......................................................................................................11
五、结论 11
参考文献 12
一、引言
（一）研究背景
我国资产评估行业诞生于80年代末90年代初，经过20多年的发展，已成为我国经济生活中不可或缺的社会公正性服务行业。随着市场经济体制日臻完善，涉及到资产转让、企业兼并、企业出售、股份经营、中外合资、企业清算、债务重组等市场交易活动越来越频繁。资产评估在公正体现资产价值，深化企业改革及产业结构调整，维护市场经济产权交易健康稳定发展方面发挥着重要作用，国家社会对此期望越来越高。因而，加深对资产评估学科和资产评估行业的进一步研究既是市场经济发展的客观要求，也是我国紧随世界经济发展要求的必然趋势。
然而评估市场机制不完善，评估行业的迅速..
资产评估风险浅析
摘要
随着我国市场经济体制改革的不断深入，市场交易活动越来越频繁，人们对市场经济活动中不确定因素和事项的风险意识逐渐加强，对未知风险和问题的解决也越来越靠具有专业判断能力的中介机构。作为一种中介鉴证工作，资产评估得到了前所未有的快速发展。同时，何如规避和防范资产评估风险也成为评估行业发展过程中所要解决的重要问题，也成为专家学者必须研究解决的重大课题。针对当前我国资产评估的发展现状,在借鉴以往学者研究成果的基础上文章首先介绍了资产评估风险相关概念、特征以及评估理论的发展状况。针对风险发生的环境，文章将评估风险分为外部风险、关联风险和内部风险。针对风险发生主体的不同，文章在三大风险的基础上进行了更为详细的分类，力求全面系统的阐述更多的评估风险。最后文章从政府、行业协会、评估主体等不同角度提出防范风险的相应措施，以达到帮助评估主体提高识别风险、正确评价风险能力目的。
关键词：资产评估；风险；资产评估风险；风险因素
Analysis on Risk of Asset Valuation
ABSTRACT
With Chinese market economic system reform going deep, market trading activities become more and more frequent. people's consciousness in market economic activities of risk on uncertain factors and things has stronger and stronger. people have depended on more and more agencies which have capability to make professional judgement. As an intermediary verification work, asset valuation has obtained unprecedented fast development. At the same time, How to avoid and prevent the asset valuation risks has been an important problem which to try to solve in the process of the development of the valuation industry. Also became a major task to the expert and scholars to try to solve. In view of the current situation of the development of the assets valuation in China and In reference to previous scholars’ research achievements, the concept and characteristic of asset appraisal risk related and the theory of valuation development are introduced in the treatise. According to the occurrence risks’ environment, the treatise is divided into the external risk, associated risk and internal risk. According to the occurrence risks’ subjects, the treatise is divided into more detailed classification above the mentioned three risks and wanted to elaborate more systematic comprehensive risks. At last, the thorough measures are put forward to prevent risks from the angle of government and association and eva luation subjects which to help the appraisers to improve the ability of recognizing and eva luating the risk correctly.
Key words: Asset Valuation, Risk, Asset Valuation Risk , Risk Factors
目录
一、引言...............................................................................................................................................................1（一）研究背景........................................................................................................................................... 1
（二）研究意义............................................................................................................................................1
二、资产评估风险理论概述 ...1
（一）资产评估概念及特点 ...1
（二）风险概念及特点 .........2
（三）资产评估风险及特点.......................................................................................................................2
（四）评估风险理论的发展........................................................................................................................3
三、资产评估风险系统分析................................................................................................................................3
（一）资产评估风险因素总括...................................................................................................................4
（二）资产评估风险因素系统分析...........................................................................................................5
四、资产评估风险防范措施 9
（一）加强政府相关职能实施 9
（二）完善评估行业协会管理及监控体制 10
（三）进一步加大资产评估专业教育与人才培养工作..........................................................................10
（四）加强评估机构内部管理与创新发展..............................................................................................10
（五）加强评估师自身防范风险能力.......................................................................................................11
五、结论 11
参考文献 12
一、引言
（一）研究背景
我国资产评估行业诞生于80年代末90年代初，经过20多年的发展，已成为我国经济生活中不可或缺的社会公正性服务行业。随着市场经济体制日臻完善，涉及到资产转让、企业兼并、企业出售、股份经营、中外合资、企业清算、债务重组等市场交易活动越来越频繁。资产评估在公正体现资产价值，深化企业改革及产业结构调整，维护市场经济产权交易健康稳定发展方面发挥着重要作用，国家社会对此期望越来越高。因而，加深对资产评估学科和资产评估行业的进一步研究既是市场经济发展的客观要求，也是我国紧随世界经济发展要求的必然趋势。
然而评估市场机制不完善，评估行业的迅速..
