资产评估机构

本文通过对ISO质量标准的初步介绍，简述资产评估机构如何选用这一标准建立适宜的质量管理及质量保证体系。

Firstly introducing the ISO quality standards , the author makes his comments on how an appraisal firm establishes the proper quality control and quality assurance system by using these standards .

第二，改革目前的聘请资产评估机构的办法。

Second , reform the current assessment of the asset agencies .

关于我国资产评估机构多元化经营及规模化发展若干问题的思考

Questions on the Diversifying Operation and Scale Development of Appraisal Firm

资产评估机构内部质量控制制度研究

Study on Inside Quality Control System of Asset Appraisal Agency

论资产评估机构质量控制体系的建立

Establishment of the Quality Control System for Assets Appraisal Firms

信息不对称条件下的资产评估机构内部治理结构研究

Study on Internal Governance Structure of Asset Evaluation Agencies Based on Information Asymmetry

资产评估机构执业环境研究

Study on the Executive Environments of Assets Appraisal Agencies

对资产评估机构内部控制的思考

Thoughts on Internal Control of Appraisal Firms

第二章是资产评估机构绩效考核评价的理论综述。

The second chapter is a study of current theories of appraisal firms performance assessment .

第一章是资产评估机构绩效考核评估研究的背景和意义。

The first chapter studied the research background and meaning of Performance Assessment for appraisal firms .

聘请不符合相应资质条件的资产评估机构从事国有资产评估活动；

Whether the economic activity involved in the assets assessment project has been approved or not ;

也可以经无形资产评估机构评估后，由当事人议定。

The party concerned may also make a decision after appraisal by the intangible assets appraisal agency .

资产评估机构绩效评价研究

Performance Assessment for Appraisal Firms

提出了资产评估机构绩效考核评价指标体系建立的原则。

The fourth chapter puts forward five principles when we set up appraisal firm performance assessment system .

第二十四条资产评估机构可以依据国家有关法律法规合并或者分立。

Article 24 An asset appraisal institution may merge or split up in pursuance of the relevant laws and regulations .

加强内部控制是资产评估机构持续稳定协调发展的必然要求。

To reinforce the internal control is the certain requirements for appraisal firms ' sustainable , stable and harmonious development .

前款规定的公路收费权出让的最低成交价，以国有资产评估机构评估的价值为依据确定。

Minimum prices for the transfer of toll collection right prescribed in the preceding paragraph should be determined on the basis of the value appraised by State property appraisal organizations .

企业破产清算组可根据法院宣告，直接委托符合条件的资产评估机构对破产企业全部财产进行评估。

Enterprise bankruptcy liquidation groups may , in accordance with the adjudications of the courts , directly entrust qualified assets assessment institutions to assess all the assets of the bankrupt enterprises .

向资产评估机构提供虚假情况和资料，或者与资产评估机构串通作弊导致评估结果失实的；

The disclosure of important matters and their impact on the assessment results in the assessment report , as well as the discrepancy between the aforesaid disclosed information and the facts ;

近年来，资产评估机构和评估人员涉及法律诉讼的案件不断出现，在一定程度上阻碍了评估行业的发展。

In recent years , the number of agencies of asset evaluation and related evaluators that are involved in litigation increases continuously , which to some degree hampers the development of asset evaluation industry .

（二）因违法行为或者违纪行为被撤销资格的律师、注册会计师或者法定资产评估机构、验证机构的专业人员，自被撤销资格之日起未逾五年。

Lawyers , registered accountants , or professionals at assets assessment or verification institutions who have been disqualified due to practices in violation of the law or of discipline , and it has been less than five years since the day of their disqualification .

将资产评估机构执业的外部环境分成经济环境、政治环境、法律法规制度环境、社会文化教育环境和国际环境分别论述其环境现状及对资产评估行业的影响。

The external environment is composed of economy environment , political environment , legislation and regulation environment , society and education environment and the international environment of the assets appraisal industry . The author analyzed the present situation and the influence on the assets appraisal .

资产评估机构必须有合法的资格认证和开业证明，要真正办成公平、公正的社会中介组织，依法评估、严格自律，并承担相应的法律责任。

Assets evaluation agencies must obtain the legal qualification authentication and the permit for business and should be formed into genuine social intermediary organizations that run in a fair and just manner , exercise evaluation according to law , practice self-discipline , and bear corresponding legal responsibilities .

固定资产评估：机构设备、房屋建筑等；

Valuation of fixed assets : organization equipments , house & buildings , etc ;

声明应由签字注册资产评估师及所在资产评估机构负责人签名，并由资产评估机构加盖公章。

A statement shall be signed by the certificated public valuer and the responsible person of the assets evaluation institution in which the certificated public valuer works , and stamped with the official seal of the assets evaluation institution .

资产评估行业主要有资产评估机构及注册资产评估师（以下分别简称评估机构、评估师）组成，它们对于促成社会资本产权尤其是国有资本产权的合理流动起到至关重要的作用。

Asset evaluation industry , mainly in asset evaluation agencies and CPV ( hereinafter referred to as the rating agencies , appraisers ) component , which contribute to social capital for property rights , especially the rational flow of state capital play a crucial role .

资产评估协会负责对资产评估行业进行自律性管理，协助资产评估主管部门对资产评估机构进行管理与监督检查。

The asset appraisal societies shall be responsible for the self-disciplinary management of the asset appraisal industry and shall assist the administrative departments for asset appraisal to administer , supervise and inspect the asset appraisal institutions .