浅析资产评估委托人在虚假评估中的法律责任  

A Preliminary Analysis of the Legal Responsibilities of Asset Appraisal Clients in Fraudulent Appraisals

作　　者：刘先明 郭文韬 Liu Xianming;Guo Wentao(Sichuan Appraisal Society,Chengdu 610017;Sichuan QianXin Asset Appraisal Co.,Ltd.,Chengdu 610000)

机构地区：[1]四川省资产评估协会,成都610017 [2]四川谦信资产评估有限公司,成都610000

出　　处：《中国资产评估》2025年第2期12-18,共7页Appraisal Journal of China

摘　　要：资产评估在现代市场经济中至关重要。然而,部分委托人为获取不正当利益,提供虚假信息干预评估,导致报告失真,影响市场公正并带来经济和法律风险。我国现有法律法规,如《民法典》《资产评估法》和《刑法》,对评估活动中的责任已有规定,但对委托人的法律责任相对不够全面,实践中追责也面临挑战。因此有必要研究委托人的法律责任,从源头减少虚假评估报告,保障经济活动的合法性。本文旨在探讨委托人在评估过程中的法律义务,并针对现有法律框架的不足提出完善建议,以提高委托人法律意识,避免虚假评估报告。Asset appraisal is crucial in modern economies,informing key financial decisions.However,client misconduct,such as providing false information or interfering with the appraisal process,compromises report integrity and market fairness.This study examines the legal responsibilities of asset appraisal clients in China under existing laws(Civil Code,Asset Appraisal Law,Criminal Law),which,while detailing responsibilities for appraisal institutions and appraisers,are less comprehensive regarding client liability.This research aims to clarify client legal obligations and analyze the consequences of non-compliance.By identifying shortcomings in the current legal framework,this study proposes recommendations to enhance client accountability,mitigate fraudulent appraisals,and support a healthier market.

关 键 词：资产评估 法律责任 委托责任 虚假评估 法律框架 

分 类 号：F20[经济管理—国民经济] F272.9