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本 科 毕 业 论 文 （设 计） 资产评估风险防范研究 Research that the assets assessment risk takes precautions agains 作 者 专 业 会计学 指导教师 学 院 二〇一〇年五月 资产评估风险防范研究 摘要： 随着市场经济的逐渐成熟，企业对于市场经济中的不确定因素和事项的风险意识逐渐加强，对于自己不能解决的问题越来越倚重具有专业判断能力的资产评估机构。但是由于评估机构自身的原因,以及评估环境的影响,资产评估未必能真实反映资产价值,由此产生的风险，将给社会和企业带来了相当大的危害。当前，资产评估职业风险己经成为评估行业发展必须研究和解决的重大课题，当务之急是必须从理论上重视研究，并把理论上取得的成果运用于实践指导评估机构和人员在执业中防范和控制的资产评估风险。本文针对资产评估现存的风险，从完善资产评估行业的管理、监控体制，以及强化评估人员素质，提高风险意识方面出发，提出解决资产评估风险的防范措施。 关键词：资产评估 风险 素质 防范 Research that the assets assessment risk takes precautions agains Abstract: As the market economy matures, enterprises are the uncertainties in the market economy and the gradual strengthening of risk awareness issues, not solve problems for their growing reliance on professional judgment asset assessment institutions. However, due to the reasons for its assessment agencies, and environmental impact assessment, asset valuation may not reflect the value of assets, the resulting risk, will bring social and business considerable harm. Currently, the asset valuation assessment of occupational risk has become the industry research and development must address the major issue, it is imperative that emphasis on research in theory and to the results achieved in theory into practice guidance rating agencies and personnel in the prevention and control in practice asset risk assessment. In this paper, the existing assets, risk assessment, asset valuation industry, from improving the management, monitoring system, and strengthen the assessment of the quality of personnel, the point of raising risk awareness, propose solutions to asset risk assessment and preventive measures. Keywords：Asset Evaluation Risk Quality Prevention 目 录 1 引言…………………………………………………………………………………… 1 2 资产评估风险概述…………………………………………………………………… 1 3 资产评估风险的构成和分析………………………………………………………… 2 3.1 资产评估风险的构成……………………………………………………………… 3 3.2 资产评估风险因素的分