资产评估国际发展趋势与发展方向研究.docxVIP

南京审计学院金审学院本科生毕业论文 题目： 资产评估国际发展趋势与发展方向研究 姓名： 沈 杰 学号： JS1211130 专业及班级： 2012级 资产评估 专业 一 班 指导教师： 高岳 职称： 讲师 二○一六年三月资产评估国际发展趋势与发展方向研究JS1211130 2012级 资产评估专业 一班 沈杰【摘要】资产评估国际发展十多年来，尽管取得了重大成绩，但资产评估执业中仍存在许多问题，尤其是诚信问题急需规范，规范资产评估行为，提高诚信水平是评估行业面临的重要任务。但随着资产评估业发展，特别是2001年12月31日国务院关于改革国有资产评估管理方式的文件发布以后，标志着中国资产评估管理体制由过去政府行政管理体制向政府监管下行业自律管理体制的转变。因此，规范行业发展不仅必要，而且时间迫在眉睫。随着我国市场经济成分的多样化和市场行为的多样化，资产评估将渗透到市场各个领域，必将推进我国资产评估向着包括不动产、动产、无形资产和企业价值评估在内的综合性评估行业的发展。WTO将为资产评估业创造出一个崭新的、更加成熟的、更趋规范的市场环境。我国的资产评估得到快速的发展，资产评估和服务的质量和数量都在快速提升。为促进资产评估企业的经营决策、融资，各方人员都需要更准确有效的企业国家发展评估值，这就为评估人员提出了更高的要求。【关键词】资产评估;国家发展；市场经济；国家 Research on Asset Evaluation of International Development Trends and Developments in the Direction JS1211130 2012 assessment of professional-level asset class Shen JieAbstract：asset assessment development more than a decade, despite significant achievements, but in asset valuation practice there are still many problems, especially the issue of integrity is an urgent need to standardize the behavior of asset evaluation, raise the level of integrity assessment is an important task facing the industry. But with the asset evaluation industry, especially after the December 31, 2001 State Department document on the reform of state-owned assets assessment management publication, marking the Chinese asset evaluation management system from the previous government administrative system management system to self-government under the supervision of the industry It changes. Therefore, the specification development of the industry is not only necessary, but time is imminent.With the diversification of diversification and market behavior of market economy component, asset assessment will permeate all areas of the market, will promote Chinas asset valuation toward including real estate, personal property, intangible assets and business valuation, including a comprehensive assessment of the industry development of. WTO asset appraisal industry will create a new, more mature, become more regu