摘要
资产评估行业为资本市场提供客观、公正的价值参考,独立性是资产评估行业坚守“客观、公正”的基本制度保障。随着资本市场全面注册制等政策带来的执业环境变化,资产评估机构面临更高的独立性要求和风险。鉴于目前实务中存在的诸多对独立性重视不够的现象,本文通过厘清独立性的含义,基于当前资产评估行业所面临的监管和市场环境,提出了资产评估机构独立性的意义和挑战,并为行业加强独立性管理提出建议。
The asset appraisal industry is one of the intermediary service providers of the capital market,providing an objective and fair value reference for the capital market.Independence is the foundation of the asset appraisal industry.With the changes in the market,asset appraisal institutions are facing higher independence requirements.This article first discussed the concept of independence.Then,based on the current regulatory and market environment faced by the asset appraisal industry,this paper analyzed the significance and challenges of the independence of asset appraisal institutions,and made suggestions for strengthening the independent management of the industry.
作者
蒋骁
谢佳妮
Jiang Xiao;Xie Jiani(Shanghai Orient Appraisal Co.,Ltd.,Shanghai200050)
出处
《中国资产评估》
2023年第6期35-38,共4页
Appraisal Journal of China
关键词
资产评估
独立性
风险
建议
Asset Appraisal
Independence
Risk
Suggestion
