发挥资产评估作用 促进金融事业发展——金融评估专业委员会成立大会暨《金融不良资产评估指导意见(试行)》实施一周年座谈会实录  

Make Good Use of the Expertise of Assets Appraisal Profession, Facilitate the Development of Financial Sector——A Record about the Inaugural Meeting of Financial Assets Appraisal Professional Committee of CAS and The 1^(st) Anniversary of Implementation

出　　处：《中国资产评估》2006年第8期11-17,共7页Appraisal Journal of China

摘　　要：随着金融体制改革和不良资产处置工作的推进,金融不良资产评估业务得到了长足的发展。由于金融不良资产的特殊性,金融不良资产评估业务远比一般性资产评估业务复杂,针对金融不良资产评估中存在的评估对象难以确定、评估资料不完整、评估程序受到较多限制等特点,中国资产评估协会组织专家总结了金融不良资产评估实践中的成功经验,针对当前金融不良资产评估中存在的突出问题,制定了《金融不良资产评估指导意见(试行)》(以下简称《指导意见》),并于2005年7月实施。《指导意见》是在评估行业管理部门和执业者以及资产管理公司都趋于成熟、理性的大背景下出台的,也是我国资产评估行业在规范金融不良资产评估业务方面的探索,以期规范注册资产评估师执业行为,更好地发挥资产评估专业服务在维护金融资产安全、服务金融体制改革方面的作用。时隔一年,《指导意见》实施情况如何?评估机构对《指导意见》理解、掌握、执行到什么程度?社会各界对《指导意见》有什么反映?还有哪些地方需要进一步完善?结合金融评估专业委员会的成立,2006年7月25日,中评协举办了“金融评估专业委员会成立大会暨《金融不良资产评估指导意见(试行)》实施一周年座谈会”,邀请了金融评估专业委员会委员,参与起草、讲解指导意见的专家,政府监管部门代表,四大资产管理公司评估管理部门代表,从事金融不良资产评估业务的评估机构代表,法律界人士等,大家从不同角度,就金融评估专业委员会的工作思路及《指导意见》实施一年来的体会畅所欲言,报喜也报忧。现摘录座谈会的部分重点讲话内容,以飨业内外广大读者。The establishment of Financial Assets Appraisal Professional Committee of CAS makes great meaning to financial sector. The members of the committee are diversified, coming from government supervisory administrations, financial firms, universities, law firms and appraisal profession. The objective of the committee is to construct a platform of communication and cooperation,and let appraisal profession play a full role in the reform of financial sector. The Guidance for Appraisal of Non-performing Loans in Financial Sector (Pilot) has been in effect for a year. The Guidance unifies the specific practice of appraising non-performing financial assets; provides a benchmark for the relevant supervisory agents; makes some explorations in standards-setting; satisfies to a great extent the special needs of the four national assets management corporations. Risk management of financial sector is a complicated system which needs combined efforts from relevant parties. The experiences home and abroad tell us assets appraisal plays an important role in financial risk management. The participants to themeeting had a heat discussion about the Guidance which is of great help to the further amendment of the Guidance.

关 键 词：金融不良资产 资产评估 金融评估 资产管理公司 指导 委员会 事业 座谈会 

分 类 号：F832.2[经济管理—金融学]