国外资产评估准确性研究进展及对中国的启示  

Research on Foreign Countries' Valuation Accuracy and Its Enlightenment to China

作　　者：秦璟[1] 

机构地区：[1]天津财经大学商学院,天津市300222

出　　处：《经济与管理研究》2012年第8期124-128,共5页Research on Economics and Management

基　　金：国家自然科学基金项目“基于数据挖掘的上市公司会计舞弊识别问题研究”(70872082)

摘　　要：资产评估准确性是资产评估业的起点和归宿,英美等西方国家在20世纪80年代前后就开始研究这方面的问题。对这一议题从英美两国的研究背景看,均与贷款安全评估有关,纵观国外学者对这一领域的研究成果,主要从定性研究和定量研究两方面展开。国外资产评估准确性的研究进展对中国资产评估业有如下启示:加强对金融评估的监管、注重对评估过程的质量控制、重视资产评估方法的选择、改进资产评估的信息披露方式。The topic of valuation accuracy is always in the top list of foreign scholars and researchers, since this is the beginning and ending of valuation. From last century＇ s 80th, Western counties like USA and GB had started the research on valuation accuracy. It can be concluded such researches were linked with loan security valuation based on their research background. Overall speaking, the researches in this area can be grouped to two aspects, the first one is qualitative research and the second one is quantitative research. These researches and their progress can enlighten China＇ s valuation profession to strengthen the monitoring on finance valuation, control more on the process of valuation, pay attention on the choice of valuation methods and improve the way to disclose information of valuation.

关 键 词：资产评估准确性 不确定性 结果测度 行为分析 评估方法 

分 类 号：F275[经济管理—企业管理]