资产评估机构质量控制体系研究  

Research on Quality Control System of Asset-appraisal Institutions

作　　者：张玉珍[1] 徐寒[1] 

机构地区：[1]陕西财经职业技术学院会计系,陕西咸阳712000

出　　处：《西安航空学院学报》2013年第6期23-27,36,共6页Journal of Xi’an Aeronautical Institute

基　　金：陕西省教育厅科研计划资助项目(12JK0048)

摘　　要：从评估师、资产评估机构和资产评估环境三个方面分析了资产评估机构执业质量不高的原因,提出从执业理念控制、组织架构设计控制、业务流程质量控制、人力资源管理控制四个方面构建资产评估机构质量控制体系。The article analyzes reasons for the poor auditing quality of asset-appraisal institutions from ap- praiser, asset-appraising institution, and asset-appraising environment, and suggests constructing the quality control system from practice concept control, organization framework design control, business flow quality control and human resource management control.

关 键 词：资产评估机构 评估环境 质量控制 

分 类 号：F271[经济管理—企业管理]