资产评估中的风险管理.docVIP

内蒙古财经学院本科学年论文 资产评估中的风险管理 作 者 佚名 院 系 财政税务学院 专 业 资 产 评 估 年 级 2009级 3班 学 号 801131529 指导教师 导师职称 讲 师 指导教师评语： 资产评估风险在我国理论界和界有多种理解，如：资产评估风险是指“与资产评估有关的单位或个人因资产评估事项所遭受损失的可能性”；是指“由于评估价值区间与客观价值的偏离，以及评估主体行为的失误(非舞弊或违法行为)产生危害评估报告使用者利益及评估者承担相应责任的可能性”；资产评估业务的复杂性使得资产评估机构面临巨大风险，急需建立有效的风险管理系统。本文从资产评估机构的角度，依据风险管理理论，讨论资产评估风险管理系统的构建问题。 教师签字：乔永峰 2011年11月10日 内容提要 资产评估风险在我国理论界和界有多种理解，如：资产评估风险是指“与资产评估有关的单位或个人因资产评估事项所遭受损失的可能性”；是指“由于评估价值区间与客观价值的偏离，以及评估主体行为的失误(非舞弊或违法行为)产生危害评估报告使用者利益及评估者承担相应责任的可能性”；是指“资产评估机构对委估资产的评估值严重偏离现行市场价格，而给客户、第三者及其它不确定的利害关系人造成重大经济损失，由此引起的法律诉讼带给资产评估机构及评估人员的行政处罚、民事赔偿、刑事处罚的相关法律责任”。资产评估业务的复杂性使得资产评估机构面临巨大风险，急需建立有效的风险管理系统。本文从资产评估机构的角度，依据风险管理理论，讨论资产评估风险管理系统的构建问题。 Assets assessment of risk in our country theory and practice circles have many kinds of understanding, such as: asset evaluation risk means and the assessment of the assets of the units or individuals for assets assessment matters that the possibility of loss; means due to assess the value of interval and the objective value of the deviation, and the assessment of main body behavior errors ( non fraud or illegal ) hazard assessment report user interests and assessment to assume the corresponding responsibility of possibility; refers to the assets assessment institutions to appoint appraise assets of the assessed value of significant deviations from the current market price, and give customers, third and other uncertain interested people to cause significant economic losses, the resulting legal action to the asset appraisal institution and the assessment of personnel administrative penalty, civil compensation, criminal punishment related legal liability． Assets assessment of the business of the complexity of asset evaluation institutions to face huge risk, need to establish an effective risk management system． This article from the angle of asset appraisal