资产评估风险管理研究  

Study on Risk Management of Asset Appraisal

作　　者：徐寒[1] 张玉珍[1] 

机构地区：[1]陕西财经职业技术学院,陕西咸阳712000

出　　处：《科技和产业》2014年第8期92-97,共6页Science Technology and Industry

基　　金：陕西省教育厅科研计划项目(12JK0048)

摘　　要：对资产评估中存在的风险进行了研究。首先从损失的角度给出资产评估风险的定义,即评估师在执业过程中,由于过失或欺诈给委托人或其他相关当事人造成损失,从而应承担相应法律责任的可能性。进而分析评估风险产生的原因,并给出风险识别的方法。最后阐述针对评估风险应采取的应对措施。In this paper,the risk of asset appraisal is analyzed.Using loss theory,a novel definition of appraisal risk is proposed,which is the liability of appraiser for the fault or cheat which leads to the loss of client during the asset appraisal.Based on the proposed definition,the cause of the appraisal risk is analyzed,and gives the corresponding method to recognize the risk.In the end,the paper gives the method to control the appraisal risk.

关 键 词：资产评估 风险 控制 

分 类 号：F234.3[经济管理—会计学]