我国资产评估行业监管:现状、原理与理想样态  

The Regulation of China’s Asset Appraisal Industry:Current Situation, Principle and Ideal Form

作　　者：王雪蕊 Wang Xuerui

机构地区：[1]上海财经大学法学院,上海200433

出　　处：《中国资产评估》2022年第1期4-11,23,共9页Appraisal Journal of China

基　　金：中国资产评估协会委托研究课题“我国资产评估行业自律监管机制研究”(项目编号:2017110631)的阶段性成果。

摘　　要：我国资产评估行业监管正处于从政府主导到行业自律的过渡阶段,总体呈现行业自律监管与行政监管、专业领域监管与层级监管两相结合的监管网络体系。从行业系统—国家干预—法律规范的三维视角出发,发现我国资产评估行业监管已形成内部治理与外部治理相统一的双层治理结构。我国资产评估行业监管治理要义应以矫正主观估值偏差、维护评估行为专业性、控制评估结论负外部性为重点,未来监管体系的理想样态应以多元性与有序性、统一性与专业性、特定性与协同性相结合的方针构造。The Asset appraisal industry in China is in its transitional stage from government leading to industry self-discipline, which can be regarded as a regulatory network system uniting industrial association and administrative authority, professional field and hierarchical management, presenting a fragmented and segmentary pattern implemented by specialized departments. With conducting an interpretation of the generative logic of its supervision system and observing from a three-dimensional perspective, industrial system, state intervention and legal norms, it concludes that current supervision has formed as a two-tiered governance structure both internally and externally. The construction of the regulatory mechanism should focus on correcting appraisers` subjective bias, maintaining the industrial professionalism, and controlling harmful externalities from evaluation conclusions. The ideal regulatory mode in China shall be built aligning the guidelines of the combination of plurality and ordering, unitarity and specialty, specificity and cooperativity.

关 键 词：资产评估 自律监管 行政监管 规则治理 

分 类 号：D922.29[政治法律—经济法学] F233[政治法律—法学]