【精品】資產(chǎn)評(píng)估論文

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1、摘要資產(chǎn)評(píng)估在我國(guó)作為行業(yè)已經(jīng)走過(guò)了十幾年的時(shí)間，并作為一個(gè)獨(dú)立的專(zhuān)業(yè)化市場(chǎng)屮介服務(wù)行業(yè)得到了社會(huì)的認(rèn)可。在這十兒年里，從全盤(pán)套用國(guó)外理論到逐步借鑒國(guó)外經(jīng)驗(yàn)形成我國(guó)自己的資產(chǎn)評(píng)估理論體系，從而為資產(chǎn)評(píng)估在我國(guó)的健康發(fā)展打下了堅(jiān)實(shí)的基礎(chǔ)。隨著我國(guó)經(jīng)濟(jì)的發(fā)展,資產(chǎn)評(píng)估涉及的理論越來(lái)越廣，內(nèi)容越來(lái)越豐富，同時(shí)資產(chǎn)評(píng)估屮存在的各種問(wèn)題逐漸地顯現(xiàn)出來(lái)，特別是資產(chǎn)評(píng)佔(zhàn)質(zhì)量問(wèn)題，它已經(jīng)成為與資產(chǎn)交易相關(guān)的社會(huì)經(jīng)濟(jì)活動(dòng)屮人們普遍關(guān)注的焦點(diǎn)問(wèn)題。木文在闡述資產(chǎn)評(píng)估相關(guān)理論的基礎(chǔ)上，對(duì)比國(guó)內(nèi)外資產(chǎn)評(píng)估研究的現(xiàn)狀，以驊源會(huì)計(jì)師事務(wù)所為例，結(jié)合其資產(chǎn)評(píng)估現(xiàn)狀，分析其在資產(chǎn)評(píng)估業(yè)務(wù)中存在的質(zhì)量問(wèn)

2、題并提出提高資產(chǎn)評(píng)估質(zhì)量的對(duì)策和建議，為會(huì)計(jì)師事務(wù)所加強(qiáng)資產(chǎn)評(píng)估業(yè)務(wù)質(zhì)量管理提供了依據(jù)。關(guān)鍵詞：資產(chǎn)評(píng)估；質(zhì)量分析；對(duì)策AssetQualityAssessmentBusinessAnalysisandCountermeasures—ACaseofHuaYuanaccountingfirmsAbstract:IthasbeenmorethantenyearssinceassetsvaluationbecameaprofessionfieldinChina,whichhasobtainedthesocialapprovalasanindependentspecialize

3、dmarketintermediaryservicetrade.Manytheoristsandmenofactionhavespentmuchenergyonitinsuchsshortperiod,thusmakingasoundfoundationforassetsevaluation^developmentinourcountry.Asthefielditdealswithhavebecomewiderandwider,anditscontenthasbecomericherandricher,theshortageofthetheoryandmethodson

4、assetsvaluationatpresentgraduallyappears,especiallythequalityofassetvaluationisthecommonissueconcernedbypeopleamongsocio-economicactivitiesrelatedwithassettractions.AccordingtotherealityofHuaYuanAccountingFirmandthecomparisonofcurrentresearchbetweenChinaandforeigncountries、thepaperanalys

5、estheproblemofassetsvaluationqualityinthisaccountingfirmandmakesusefulsuggestionstoimprovethequalityofassetsvaluation,anditalsodohelptostrengthenthemanagementoftheassetsvaluationqualityforthisaccountingfirm.Keyword:AssetsValuation;ValuationAnalysis;Suggestions1引言11.1問(wèn)題的提出11?2國(guó)內(nèi)外研究現(xiàn)狀11?3研

6、究思路及方法42資產(chǎn)評(píng)估相關(guān)理論概述52.1資產(chǎn)評(píng)估相關(guān)概念內(nèi)涵52.2資產(chǎn)評(píng)估活動(dòng)與資產(chǎn)評(píng)估過(guò)程62.3資產(chǎn)評(píng)佔(zhàn)的基本方法72.4資產(chǎn)評(píng)估質(zhì)量的衡量標(biāo)準(zhǔn)83驊源會(huì)計(jì)師事務(wù)所概況及資產(chǎn)評(píng)估業(yè)務(wù)現(xiàn)狀113.1驊源會(huì)計(jì)師事務(wù)所概況113.2驊源會(huì)計(jì)師事務(wù)所資產(chǎn)評(píng)估業(yè)務(wù)現(xiàn)狀124驊源會(huì)計(jì)師事務(wù)所資產(chǎn)評(píng)估質(zhì)量分析144.1資產(chǎn)評(píng)估業(yè)務(wù)范殉及對(duì)彖分析144.2資產(chǎn)評(píng)估業(yè)務(wù)遵循評(píng)估指南的程度分析144.3資產(chǎn)評(píng)估業(yè)務(wù)所采用的方法分析165影響驊源會(huì)計(jì)師事務(wù)所資產(chǎn)評(píng)估質(zhì)量的幾點(diǎn)問(wèn)題185.1缺乏市場(chǎng)競(jìng)爭(zhēng)意識(shí)，掌握的市場(chǎng)交易信息資料少185.2資產(chǎn)評(píng)估從業(yè)人員水平不高、風(fēng)險(xiǎn)意識(shí)較低19

7、2.3評(píng)估機(jī)構(gòu)質(zhì)量控制機(jī)制較差196對(duì)驊源會(huì)計(jì)師事務(wù)所存在的資產(chǎn)評(píng)估質(zhì)量問(wèn)題提出的改進(jìn)意212.1加強(qiáng)資產(chǎn)評(píng)估機(jī)構(gòu)內(nèi)部管理，建立完善有效的資產(chǎn)評(píng)估質(zhì)量控制機(jī)制212.2加強(qiáng)從業(yè)人員的后續(xù)教育，提高資產(chǎn)評(píng)估人員的執(zhí)業(yè)能力和職業(yè)道德水平214.3增強(qiáng)資產(chǎn)部門(mén)的質(zhì)量和風(fēng)險(xiǎn)意識(shí)以及市場(chǎng)競(jìng)爭(zhēng)意識(shí)226.4充分發(fā)揮政府在資產(chǎn)評(píng)估行業(yè)監(jiān)管屮的作用，加強(qiáng)評(píng)估行業(yè)監(jiān)管力度237結(jié)論245.1前景展望243.2研究的局限性242628參考文獻(xiàn)致謝詞1引言1.1問(wèn)題的提出資產(chǎn)評(píng)估行業(yè)作為一個(gè)獨(dú)立的社會(huì)中介行業(yè)在國(guó)外發(fā)展有著百年的發(fā)展歷史。我國(guó)的資產(chǎn)評(píng)估行業(yè)起步