证券业务资产评估报告存在的问题与对策  

Problems and Countermeasures of Asset Evaluation Reports in Securities Business

作　　者：唐章奇 Tang Zhangqi(China United Assets Appraisal Group Co.,Ltd,Beijing 100031)

机构地区：[1]中联资产评估集团有限公司,北京100031

出　　处：《中国资产评估》2024年第8期41-49,共9页Appraisal Journal of China

摘　　要：2020年3月1日,新《证券法》正式实施,资产评估机构从事证券服务业务由审批制改为备案制。截至2023年底,备案机构家数达281家,其中未从事过证券服务业务的新增机构家数占比超过75%。随着备案机构数量的迅速扩大,执业质量受到社会的广泛关注。通过对《资产评估机构从事证券服务业务合规手册》(2022—2024年)收录的44个典型案例涉及的资产评估报告问题分析,发现主要存在评估程序执行不到位、盈利预测不合理、计算错误、披露不充分等问题。本文从资料获取、资料核查验证、资料分析与整理、评定估算四个方面对评估报告存在的问题进行分类梳理,剖析形成的原因,提出包括应用互联网技术、注重综合能力培养、建立业务整体观念、增强风险意识等解决评估问题的应对策略。Starting from March 2020,asset appraisal institutions engaged in securities service business transitioned from an approval system to a filing system.Over three years,the number of registered institutions increased threefold.With the increase in the number of filing institutions,their professional quality has received widespread attention from society.Through an analysis of the problems of asset valuation reports involved in 44 typical cases included in the"Compliance Manual for Asset Valuation Agencies Engaged in Securities Service Business"(2022-2024),the author identified several key problems,including inadequate implementation of assessment procedures,unreasonable profit forecasts,calculation errors,and insufficient disclosure.This article categorizes and reviews the problems found in the assessment reports across four dimensions:data acquisition,data verification and validation,data analysis and collation,and assessment and estimation.The underlying causes were analyzed,and solutions to address these issues were proposed,including the application of Internet technology,an emphasis on the cultivation of comprehensive capabilities,the establishment of a holistic business concept,and the enhancement of risk awareness.

关 键 词：资产评估 证券业务 存在问题 应对策略 

分 类 号：F270[经济管理—企业管理]