以系统思想编制资产评估工作底稿问题的探讨  

Exploration of the Issues in Preparing Asset Appraisal Drafts with a Systematic Thinking

作　　者：徐永辉 Xu Yonghui(Henan Kejian Asset Appraisal Co.,Ltd.,Henan 450003)

机构地区：[1]河南科健资产评估有限公司,河南郑州450003

出　　处：《中国资产评估》2023年第10期48-52,共5页Appraisal Journal of China

摘　　要：资产评估工作底稿是反映资产评估工作质量高低的有效手段,资产评估的规律决定了资产评估工作底稿各组成部分之间的内在逻辑。本文根据资产评估实践中暴露出来的编制工作底稿过程中存在的问题为切入点,提出从资产评估各环节、每一环节的主要工作方面以及各方面工作的要素之间的相互联系相互制约关系出发,从纵向、横向工作过程以及资产评估工作底稿要素之间的内在联系为核心,以系统性思想编制资产评估工作底稿,使之全方位多角度的反映资产评估机构及其专业人员资产评估程序的实施情况和对评估结论的支撑情况。The work draft of asset assessment is an effective means to reflect the quality of asset assessment.The rules of asset assessment determine the internal logic among the components of the work draft.This article takes the problems exposed in the process of compiling the work draft as a starting point,and proposes to compile the work draft from the perspectives of various aspects of asset assessment at all levels,including the main aspects of each level and the interrelationship and constraints among various aspects.From the vertical and horizontal working processes and the internal relationship between the elements of the work draft of asset assessment,it aims to compile the work draft with a systematic mindset,so as to comprehensively and multi-anglely reflect the implementation of the asset assessment procedure by asset assessment institutions and their professionals,as well as the support for the assessment conclusion.

关 键 词：工作底稿 纵向过程 横向过程 逻辑关系 

分 类 号：F270[经济管理—企业管理]