Essay代写：Asset appraisal criteria system－r51due

下面为大家整理一篇优秀的essay代写范文- Asset appraisal criteria system，供大家参考学习，这篇论文讨论了资产评估准则体系。早期欧洲资产评估行业主要从事不动产领域评估。1967年欧洲共同体成立，根据《罗马条约》，成员国将实现经济一体化。各成员国法律存在着巨大差异，因此需要协调各成员国立法，制定统一的公司法。欧洲评估师协会联合会为了配合公司法顺利实施，出版了《欧洲评估指南》第一版。欧洲资产评估准则由欧洲评估协会联合会制定，主要面向欧盟成员国，具有很强的地域性和国际影响力。迄今为止，EVS已经发布了7个版本，资产评估业务也由单一的不动产评估向多元化评估发展。涉及评估领域包括房地产评估、机器设备评估、企业价值评估和无形资产评估等。

In the early days, the European asset appraisal industry was mainly engaged in real estate appraisal. In 1967, the European Community was established. Under the treaty of Rome, the member states would achieve economic integration. There are huge differences in the laws of the member states, so it is necessary to coordinate the legislation of the member states and formulate a uniform company law. In order to cooperate with the implementation of the company law, the federation of European appraisers' associations published the first edition of the European appraisal guide.

The European assets appraisal standards are formulated by the European appraisal association federation, mainly for the eu member states, with strong regional and international influence. TEGoVA was launched in Belgium, France, Germany, the UK and Ireland. Today, TEGoVA membership includes 45 associations in 26 countries. So far, EVS has released 7 versions, and the asset appraisal business has developed from a single real estate appraisal to a diversified appraisal. The related fields include real estate appraisal, machinery and equipment appraisal, enterprise value appraisal and intangible assets appraisal.

In the late 1980s, China ushered in reform and opening up, and the planned economy began to transform into a market economy. The initial goal of China's asset appraisal is to serve the restructuring, privatization and property rights transaction of state-owned enterprises, and to avoid the loss of state-owned assets caused by the expropriation and sale of state-owned assets at a low price. The valuation of assets at that time was single and discontinuous. The concepts, principles, assumptions and elements of asset valuation cannot be standardized from a theoretical perspective.

In 2001, the first standard of China's asset appraisal industry, intangible assets, was officially promulgated, marking an important step in the construction of China's asset appraisal standards. In 2004, the ministry of finance issued the asset appraisal standards -- basic standards and the asset appraisal code of professional ethics -- basic standards, laying the foundation for the basic framework of China's asset appraisal standards. Up to now, China's asset appraisal standard system has included 1 basic standard, 1 professional ethics code and 25 practice standards.

China's asset appraisal standards are divided into three parts: basic standards, practice standards and asset appraisal code of professional ethics. The practice standards are divided into three levels: specific standards, evaluation guidelines and guiding opinions. The basic criterion is the basic criterion for the appraiser to carry out the appraisal business for various asset types and purposes. The specific criteria are divided into procedural criteria and entity criteria, which are the operational steps and processes of the appraiser in the performance of the appraisal business, as well as the specific requirements for the appraisal business of different asset types. The evaluation guide is the basic specification of the evaluation business for a specific purpose. Guidance is a document providing guidance on specific issues or emerging issues in the asset appraisal business. The code of professional ethics for asset appraisal is the code of professional ethics, professional competence and professional attitude of asset appraisers, and the embodiment of social ethics in the asset appraisal industry.

The European assets appraisal criteria mainly include three parts: assets appraisal criteria and guidelines, European legislation, assets appraisal and other technical documents. The asset appraisal criteria are divided into market value, non-market value, qualified appraisers, appraisal procedures and appraisal reports, which stipulate the basic principles of appraisal. Assets evaluation guidelines include to financial report for the purpose of evaluation, evaluation for the purpose of the lease, the asset appraisal assessment into the purpose of securities property valuation, insurance value evaluation, for the purpose of individual investors the value of the assets assessment, cross-border assessment, based on alternative investment fund managers directive property assessment, real estate and energy efficiency assessment. Other technical documents specify the TEGoVA code of ethics and code of conduct and a summary of the TEGoVA minimum education requirements.

Compared with the European appraisal criterion system, China's asset appraisal criterion system has a clearer hierarchy, a more rigorous structure, and a more rigorous logic, with certain pertinence and flexibility. European assets appraisal criterion system pays more attention to detail and concretization, the content is more comprehensive.

China's basic asset appraisal standards are normative documents issued by the ministry of finance, which are the basic norms that asset appraisal institutions and their assessors should follow when carrying out various asset appraisal businesses. They are the basis and basis for formulating asset appraisal practice standards and asset appraisal professional ethics standards, and play a programmatic and guiding role. At present, there is no basic criterion in all countries. Therefore, the basic criteria is very Chinese characteristics, is a great innovation of China's asset valuation criteria. There is no basic part of the European asset valuation criteria, but embodied in each specific criteria.

The code of professional ethics for asset appraisal is a normative document formulated by China asset appraisal association, which has strong binding force and executive power. The European code of ethics is divided into two parts: code of ethics and code of conduct and minimum educational requirements. The similarities between the two lie in that asset appraisers are required to abide by relevant laws and regulations, have independence, integrity, diligence and responsibility, abide by the principle of confidentiality, be responsible to clients, institutions and colleagues, maintain their professional image, and not engage in activities that damage their professional image.

The biggest difference between the two lies in the professional competence of the appraiser. The provisions of China's assessment criteria are relatively simple, while the provisions of EVS are more detailed and specific. Assets evaluation professional code of ethics, points out that the valuer should receive special education and training, have corresponding professional knowledge and experience, to be able to do to implement the appraisal business, but there is no specific provision appraiser should have what kind of education, what kind of professional knowledge, general expression, is a kind of provisions. EVS has made detailed and comprehensive provisions on the educational requirements and knowledge and experience levels of appraisers. For example, the level of knowledge it expects from appraisers is divided into three levels in each discipline: understanding, general understanding and deep understanding. Appraisers need to understand the knowledge of economic theory and principles, business and finance, real estate, etc. Appraisers need to have general knowledge of real estate marketing, building and construction, energy efficiency, environmental and resource protection, etc. Appraisers need to have a deep understanding of financial laws and regulations, evaluation practice, evaluation theory, government policies and land use, and evaluation criteria. 4.3 comparison of specific criteria

China's asset appraisal criteria system attaches great importance to the implementation of appraisal procedures, and has set up corresponding criteria, including appraisal reports, appraisal manuscripts, appraisal procedures, etc.

Generally speaking, China's asset appraisal criteria focus on the formal structure, the specific operational specifications have not made a detailed explanation and explanation. In contrast to China, European asset valuation standards are more detailed and specific, but less structured. EVS does not have a separate engagement letter and working paper guidelines, but only a brief description in the evaluation process.

In terms of substantive norms, China and Europe have very different norms. China's substantive standards cover enterprise value, machinery and equipment, real estate and intangible assets, etc. This classification is in line with international assets evaluation standards, highlighting the characteristics of comprehensive evaluation business. Area and the assessment criteria in making more characteristics, its substantive standards issued in the form of guide, a total of eight guidelines, respectively is the financial report for the purpose of evaluation, for the purpose of leasing evaluation, with the "purpose" of the assets securitisation property valuation, insurance value evaluation, to individual investors for the purpose of evaluation, cross-border investment value evaluation, based on alternative investment fund managers directive property assessment and real estate and energy efficiency assessment. These eight major indicators are closely related to the economic and social development of Europe.

The biggest characteristic of European assets appraisal criterion is foresight, which is embodied in two criteria. First, in the context of economic globalization and open global markets, the European asset appraisal standards have kept pace with The Times and published cross-border appraisal standards. The cross-border criteria clearly specify the scope of application of the criteria, the expertise and market knowledge that the appraiser should possess, and how the appraiser should deal with issues such as independence and conflicts of interest to ensure the completion of the appraisal business with high quality. Second, European assets appraisal attaches great importance to environmental issues. TEGoVA complies with the development requirements of The Times, builds green evaluation criteria suitable for the country, and realizes sustainable development. This criterion is mainly aimed at property users and property, through the issue of green assessment certificates to enterprises, so that enterprises in the hearts of consumers to establish a good reputation.

After hundreds of years of development and experience accumulation, the European assets appraisal criteria in the operational aspects of more detailed. With the rapid development of China's economy, the assets appraisal business is increasing and the scope of appraisal is expanding. At this time, the operability of the guidelines is particularly important. The comprehensive revision of China's asset appraisal standards in 2017 has strengthened the operability of the standards, but there is still a big gap between the standards and those of Europe.

China's asset appraisal industry has been a "five dragons to control water" situation. Asset appraisal, land appraisal, real estate appraisal, mining right appraisal, used motor vehicle appraisal and insurance appraisal are respectively supervised by 5 departments. The problem of inconsistent standards is particularly serious, which is not conducive to the healthy development of the asset appraisal industry. In 2016, the asset appraisal law was issued, which laid a foundation for standardizing the development of the industry.

The asset appraisal major has a short history in colleges and universities. In order to improve this situation, teachers and students should take the rich teaching resources of the school as the basis, strengthen the connection with the evaluation agency, combine the practical activities with the theory of asset evaluation, and make the theoretical research of asset evaluation more objective and reasonable. To improve the theoretical system of asset appraisal discipline, promote the perfection and maturity of asset appraisal industry and criterion system while cultivating high-quality asset appraisal professionals.

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