本文選題：資產(chǎn)評估 + 評估程序��； 參考：《長安大學》2013年碩士論文

【摘要】：資產(chǎn)評估機構作為社會中介服務機構，能夠為相關當事方提供客觀、公正的價值分析估算意見，因此受到越來越多的企業(yè)和個人重視。在評估業(yè)務中，諸多事項需通過評估人員的主觀判斷和經(jīng)驗做出，且影響評估結論的因素錯綜復雜、不易確定，故在評估執(zhí)業(yè)中，評估風險不可避免。本文基于資產(chǎn)評估程序及風險控制的相關理論，結合自身評估實習經(jīng)歷，以實施評估程序為線索，通過評估實例分析研究評估機構和評估人員在執(zhí)行評估業(yè)務的不同階段的風險隱患，提出在不同階段的風險控制措施，以期為評估機構和評估人員在執(zhí)業(yè)過程中控制風險、規(guī)避風險提供相應的指導。 本文主要研究內容與結論如下： 1、基于資產(chǎn)評估程序與風險控制基本理論，，給出資產(chǎn)評估風險的定義，在此基礎上分析了資產(chǎn)評估風險特征、資產(chǎn)評估程序實施中的風險的內涵及其特征和成因，為本文后續(xù)研究奠定理論基礎。 2、明確評估程序實施前期的三個程序：明確評估業(yè)務基本事項、簽訂業(yè)務約定書、編制評估計劃；分析評估程序實施前期影響風險的因素及產(chǎn)生風險的原因，提出評估程序實施前期的風險控制措施，確保后期評估工作實施的有效性。 3、明確評估程序實施中期的三個程序：現(xiàn)場調查、收集評估資料和評定估算；分析在評估程序實施中期各個階段的風險產(chǎn)生原因，提出評估程序實施中期各個階段的風險控制措施，確保評估結論合理性。 4、明確評估程序實施后期的兩個程序：編制和提交評估報告、工作底稿歸檔；分析在評估程序實施后期各個階段的風險產(chǎn)生原因，提出評估程序實施后期各個階段的風險控制措施；同時，擴展的研究了評估報告應用階段的風險產(chǎn)生原因和控制措施。
[Abstract]:As a social intermediary service institution, asset appraisal institution can provide objective and fair value analysis and estimation opinion for relevant parties, so more and more enterprises and individuals pay more and more attention to it. In the evaluation business, many matters need to be made through the subjective judgment and experience of the evaluator, and the factors influencing the evaluation conclusion are complicated and difficult to determine, so in the evaluation practice, the evaluation risk is inevitable. Based on the relevant theories of asset evaluation procedure and risk control, this paper combines with its own evaluation practice experience and takes the implementation of evaluation procedure as the clue. Through the analysis of assessment examples, this paper studies the hidden risks of evaluation institutions and assessors at different stages of the evaluation business, and puts forward risk control measures at different stages in order to control risks in the course of practicing by evaluation institutions and assessors. Risk aversion provides appropriate guidance. The main contents and conclusions of this paper are as follows: 1. Based on the basic theory of asset evaluation procedure and risk control, the definition of asset assessment risk is given, and the characteristics of asset assessment risk are analyzed. The connotation, characteristics and causes of the risk in the implementation of the asset appraisal procedure lay a theoretical foundation for the follow-up study of this paper. 2. It is clear that the three procedures in the early stage of the implementation of the evaluation procedure are: defining the basic items of the evaluation business, signing the business agreement, To prepare the evaluation plan; to analyze the factors that affect the risk and the causes of the risk in the early stage of the implementation of the evaluation procedure, and to put forward the risk control measures in the early stage of the implementation of the evaluation procedure. To ensure the effectiveness of the implementation of the post-evaluation process. 3. Identify the three procedures for the interim implementation of the evaluation process: field surveys, collection of assessment information and evaluation estimates; analysis of the causes of risks at all stages of the implementation of the evaluation process, Propose the evaluation procedure to implement the risk control measures in each stage of the intermediate stage, ensure the rationality of the evaluation conclusion. 4. Make clear the two procedures in the later stage of the evaluation procedure: to prepare and submit the evaluation report, and to file the working papers; This paper analyzes the causes of the risks in each stage of the implementation of the evaluation procedure, and puts forward the risk control measures in each stage of the implementation of the evaluation procedure. At the same time, it studies the causes and control measures of the risk in the application stage of the evaluation report.
【學位授予單位】：長安大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F231

【參考文獻】

相關期刊論文 前10條

1 楊健;;資產(chǎn)評估風險及其防范[J];商業(yè)經(jīng)濟;2012年01期

2 肖智潤;沈斌;;淺析企業(yè)價值評估的風險及其控制策略[J];企業(yè)導報;2011年21期

3 朱義令;;從評估程序談資產(chǎn)評估操作風險控制[J];財會學習;2010年05期

4 王香珠;;論資產(chǎn)評估風險管理[J];現(xiàn)代商貿工業(yè);2010年08期

5 唐麗娟;;淺議資產(chǎn)評估機構風險與規(guī)避[J];全國商情(理論研究);2010年02期

6 于新穎;;淺談資產(chǎn)評估行業(yè)風險及防范[J];科技成果縱橫;2009年05期

7 王振國;;資產(chǎn)評估風險防范的幾點思考[J];科技信息;2009年26期

8 彭赤兵;;資產(chǎn)評估風險控制研究[J];財會通訊;2009年23期

9 李明媛;;資產(chǎn)評估風險防范的對策分析[J];現(xiàn)代經(jīng)濟信息;2009年11期

10 賈寶和;;試論我國資產(chǎn)評估風險的防范對策[J];金融與經(jīng)濟;2007年10期

相關碩士學位論文 前4條

1 佘娜;工程質量風險評價及評價模型的研究[D];重慶交通大學;2008年

2 閻觀印;企業(yè)價值評估操作程序研究[D];河北農業(yè)大學;2004年

3 劉艷;資產(chǎn)評估風險管理研究[D];廣東工業(yè)大學;2003年

4 王秀東;資產(chǎn)評估風險研究[D];河北農業(yè)大學;2002年

本文編號：2029955