1、 0 资产评估职业风险及防范 摘要随着市场经济的发展，企业改革的不断深化，资产重组的规模将不断扩大，评估 行业作为中介服务机构发挥着越来越重要的作用，为资产评估发展提供了空间，但在实 际操作中存在种种原因，评估价值容易出现偏差， 如果由于评估工作结果的偏差而导 致评估报告使用者作出错误的判断，就会造成经济上的损失。那么资产评估者应对评估 结果负怎样的责任？如何杜绝风险的发生。只有充分认识评估风险才能制定适应的对策, 从而达到防范风险规避风险的目的。 关键词评估风险 鉴证 偏差 AbstractWith the development of market economy and the deep
2、ening of the reform of the enterprises, the size of the asset reorganization is expanding constantly, appraisal industry as intermediary service organization plays a more and more important role for asset appraisal, provides space, but in practice there are kinds of reasons, evaluation value is like
3、ly to occur windage, if the evaluation results of deviation and cause assessment report users make wrong judgement, can cause economic loss. So assets assessed how to evaluate the results Keywordsassessing risk identification deviation 1 目录目录 1. 资产评估执业风险的内涵界定 1 2. 影响评估风险的因素 2 2.1 资产评估的质量 2 2.2 资产评估的环境 3 2.3 资产评估的责任 2 2.4 资产评估的误差 3 2.5 资产评估的方法
