首页|资产评估机构质控体系建设的必要性及建议

资产评估机构质控体系建设的必要性及建议

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近年来,财政部监督评价局与中国资产评估协会联合组织对资产评估机构进行检查,检查结果显示多家资产评估机构仍然存在内部治理不规范、专业胜任能力不足、评估报告三级复核流于形式、质量控制体系不完善等问题.随着资产评估行业面临越来越严格的监管形势,评估机构质控体系的建设势在必行.本文拟为资产评估机构的质控体系建设提供参考依据,以期为资产评估行业的执业质量提升增砖添瓦.
The Necessity and Suggestions of Quality Control System Construction of Assets Appraisal Agencies
In recent years,the Supervision and Evaluation Bureau of the Ministry of Finance and China Appraisal Society have jointly organized inspections on asset appraisal institutions.The inspection results show that many asset appraisal institutions still have problems such as non-standard internal governance,inadequate professional competence,formal three-level review of appraisal reports,and imperfect quality control system.With the asset appraisal industry facing more and more stringent regulatory situation,the construction of quality control system of appraisal institutions is imperative.This paper intends to provide reference for the construction of quality control system of asset appraisal institutions,in order to contribute to the improvement of the practice quality of the asset appraisal industry.

SuperviseQuality control systemPractice quality

马艳、薛颢

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西安天正房地产资产评估顾问有限公司,西安 710000

监管 质控体系 执业质量

2024

中国资产评估
中国资产评估协会

中国资产评估

CSTPCDCHSSCD
影响因子:0.164
ISSN:1007-0265
年,卷(期):2024.(2)
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