發(fā)布時(shí)間：2018-06-27 12:59

  本文選題：資產(chǎn)評(píng)估機(jī)構(gòu) + 內(nèi)部治理結(jié)構(gòu)�。� 參考：《陜西師范大學(xué)》2013年碩士論文

【摘要】：上世紀(jì)后期,我國資產(chǎn)評(píng)估行業(yè)為了滿足改革開放和經(jīng)濟(jì)發(fā)展的要求應(yīng)運(yùn)而生。隨著市場經(jīng)濟(jì)的不斷深入和完善,為資產(chǎn)評(píng)估業(yè)提供了廣闊的發(fā)展空間,因此,在這一階段資產(chǎn)評(píng)估業(yè)取得了迅速的發(fā)展,為企業(yè)上市,資本管理、深化市場經(jīng)濟(jì)、保障經(jīng)濟(jì)發(fā)展等方面承擔(dān)了舉足輕重的重要作用,成為我國中介服務(wù)中不可替代的重要行業(yè)。 本世紀(jì)初期,隨著企業(yè)改制進(jìn)程的加快,資產(chǎn)評(píng)估業(yè)務(wù)的需求量逐步提高,質(zhì)量要求進(jìn)一步加大,因此,迫使資產(chǎn)評(píng)估也在各方面都需要盡快提高業(yè)務(wù)水平,特別是資產(chǎn)評(píng)估評(píng)估業(yè)脫鉤之后,全面進(jìn)入市場,對(duì)于企業(yè)的要求越來越高,因此,提升企業(yè)服務(wù)質(zhì)量,實(shí)施人才戰(zhàn)略,提高業(yè)務(wù)水平,同國際規(guī)則并軌,是當(dāng)前資產(chǎn)評(píng)估業(yè)的重要任務(wù)。但與此同時(shí),作為資產(chǎn)評(píng)估企業(yè)的內(nèi)部治理問題依然存在,尤其是治理結(jié)構(gòu)和治理機(jī)制方面,治理結(jié)構(gòu)和治理機(jī)制如果不理順對(duì)于資產(chǎn)評(píng)估業(yè)未來的發(fā)展將會(huì)產(chǎn)生巨大的制約作用。 鑒于資產(chǎn)評(píng)估業(yè)在經(jīng)濟(jì)發(fā)展中的重要作用,保障其正常運(yùn)營和降低風(fēng)險(xiǎn)將是今后政府主管部門的主要任務(wù),完善資產(chǎn)評(píng)估機(jī)構(gòu)內(nèi)部治理,提高機(jī)構(gòu)質(zhì)量管理和有效控制風(fēng)險(xiǎn),是資產(chǎn)評(píng)估機(jī)構(gòu)發(fā)展的重要保障,也是提高競爭力的主要手段。 鑒于此,作者通過與當(dāng)?shù)刎?cái)政廳先關(guān)領(lǐng)導(dǎo)探討后,與當(dāng)?shù)貛准屹Y產(chǎn)評(píng)估機(jī)構(gòu)組成了研究小組共同試圖對(duì)資產(chǎn)評(píng)估機(jī)構(gòu)的內(nèi)部治理問題進(jìn)行必要的探討,在保證資產(chǎn)評(píng)估機(jī)構(gòu)能符合我國法律規(guī)范的前提下,以期提高我國評(píng)估機(jī)構(gòu)的內(nèi)部治理水平。 資產(chǎn)評(píng)估機(jī)構(gòu)本著服務(wù)微觀企業(yè)、服務(wù)市場經(jīng)濟(jì)發(fā)展,其主要職能是評(píng)價(jià)、鑒定、梳理企業(yè)各種資產(chǎn),挖掘經(jīng)濟(jì)社會(huì)的各種信息,因此,完善資產(chǎn)評(píng)估機(jī)構(gòu)的內(nèi)部治理就顯得尤為重要。公司治理對(duì)于企業(yè)的經(jīng)營的風(fēng)險(xiǎn)越來越被理論界和實(shí)業(yè)界所重視,經(jīng)營失敗的例子越來越被企業(yè)界所重視。由于資產(chǎn)評(píng)估機(jī)構(gòu)脫鉤改制時(shí)間比較短,所有制結(jié)構(gòu)多為合伙制,因此,公司治理的問題仍未顯露出來。從已有的研究文獻(xiàn)來看,多數(shù)學(xué)者對(duì)資產(chǎn)評(píng)估機(jī)構(gòu)的內(nèi)部治理與評(píng)估機(jī)構(gòu)的質(zhì)量管理和風(fēng)險(xiǎn)控制水平進(jìn)行了實(shí)證研究,研究表明兩者之間存在的顯著的正相關(guān),因此,提升資產(chǎn)評(píng)估機(jī)構(gòu)治理水平是機(jī)構(gòu)良好運(yùn)轉(zhuǎn)的基礎(chǔ)。對(duì)于我國目前的資產(chǎn)評(píng)估機(jī)構(gòu),不管規(guī)模大小、所有權(quán)形式如何,提高自身治理水平都是迫在眉睫的事情。只有打好堅(jiān)實(shí)的基礎(chǔ),完善公司治理環(huán)境,才能有效實(shí)現(xiàn)機(jī)構(gòu)又好又快發(fā)展的目標(biāo)。目前我國正處于經(jīng)濟(jì)結(jié)構(gòu)轉(zhuǎn)型,產(chǎn)業(yè)結(jié)構(gòu)升級(jí)的關(guān)鍵時(shí)期,資產(chǎn)評(píng)估機(jī)構(gòu)在這過程中承擔(dān)著重要的角色,提高資產(chǎn)評(píng)估機(jī)構(gòu)評(píng)估質(zhì)量,加快完善資產(chǎn)評(píng)估機(jī)構(gòu)治理機(jī)制是保障我國“十二五”規(guī)劃順利完成的重要基礎(chǔ),同時(shí)也是強(qiáng)化資產(chǎn)評(píng)估機(jī)構(gòu)有好有快發(fā)展的關(guān)鍵時(shí)期。作為具有政府背景的注冊(cè)資產(chǎn)評(píng)估協(xié)會(huì)在這一時(shí)期啟動(dòng)了加強(qiáng)資產(chǎn)評(píng)估機(jī)構(gòu)內(nèi)部治理機(jī)制建設(shè)工作,根據(jù)財(cái)政部頒發(fā)的《資產(chǎn)評(píng)估機(jī)構(gòu)審批管理辦法》以及資產(chǎn)評(píng)估協(xié)會(huì)和廣東省資產(chǎn)評(píng)估協(xié)會(huì)等文件的指導(dǎo)思想,研究者認(rèn)為這些文件在一定程度上對(duì)資產(chǎn)評(píng)估機(jī)構(gòu)內(nèi)部治理研究方面有指導(dǎo)意義,這些文件從五個(gè)方面規(guī)范評(píng)估機(jī)構(gòu)內(nèi)部治理機(jī)制建設(shè),分別是事務(wù)所內(nèi)部治理的指導(dǎo)思想、資產(chǎn)評(píng)估機(jī)構(gòu)治理機(jī)制、資產(chǎn)評(píng)估機(jī)構(gòu)的內(nèi)部運(yùn)用于管理工作、資產(chǎn)評(píng)估機(jī)構(gòu)企業(yè)文化工作。本文根據(jù)前人研究的結(jié)構(gòu)以及政府近期所出臺(tái)的相關(guān)要求,結(jié)合廣東省資產(chǎn)評(píng)估結(jié)構(gòu)的現(xiàn)狀,從資產(chǎn)評(píng)估機(jī)構(gòu)的治理結(jié)構(gòu)和治理機(jī)制角度出發(fā),試著提出和在政府監(jiān)管的條件下資產(chǎn)評(píng)估機(jī)構(gòu)做大做強(qiáng)的充分條件。 本文在分析資產(chǎn)評(píng)估機(jī)構(gòu)內(nèi)部治理各因素的基礎(chǔ)上,運(yùn)用規(guī)范性分析,借鑒了政府行為學(xué)、公司治理理論,人力資本理論、微觀經(jīng)濟(jì)學(xué),對(duì)資產(chǎn)評(píng)估機(jī)構(gòu)公司治理方面進(jìn)行了分析,同時(shí)在政府監(jiān)管這一外生標(biāo)量的控制下通過發(fā)現(xiàn)問題、分析問題,最后給出解決問題的政策建議。 今后較長的一段時(shí)期內(nèi),我國資產(chǎn)評(píng)估機(jī)構(gòu)處于發(fā)展的上升通道,市場的進(jìn)一步擴(kuò)大,將為資產(chǎn)評(píng)估機(jī)構(gòu)帶來更多的機(jī)遇,但隨著經(jīng)濟(jì)全球化的不斷蔓延,具有較強(qiáng)競爭力的外資機(jī)構(gòu)也將逐步進(jìn)駐我國市場,對(duì)我國資產(chǎn)評(píng)估機(jī)構(gòu)帶來新的挑戰(zhàn),因此,現(xiàn)階段完善資產(chǎn)評(píng)估機(jī)構(gòu)內(nèi)部治理結(jié)構(gòu)和機(jī)制,理順機(jī)構(gòu)所有權(quán)實(shí)行,提高機(jī)構(gòu)人力資本水平,提升機(jī)構(gòu)服務(wù)能力,是對(duì)應(yīng)未來挑戰(zhàn)的重要工作。
[Abstract]:In the late last century, China's asset evaluation industry came into being to meet the requirements of reform and opening up and economic development. With the continuous deepening and improvement of the market economy, the asset evaluation industry has provided a broad development space for the asset evaluation industry. Therefore, the asset evaluation industry has made rapid development in this stage, for the enterprises to go on the market, capital management, and deepen the market. It has played an important role in ensuring economic development and has become an irreplaceable important industry in China's intermediary services.
In the early stage of this century, as the process of enterprise restructuring accelerated, the demand for assets evaluation business increased gradually and the quality requirements were further increased. Therefore, it was necessary to force assets assessment to improve the business level as soon as possible, especially after the assets evaluation and evaluation industry was decoupled from the market. It is an important task for the current asset evaluation industry to improve the quality of service, implement talent strategy, improve business level and coordinate with international rules. But at the same time, as an asset evaluation enterprise, the internal governance problem still exists, especially in the aspects of governance structure and governance mechanism, if the governance structure and governance mechanism are not straightened out to the assets evaluation. The future development of the industry will have a huge constraint.
In view of the important role of the asset evaluation industry in the economic development, it is the main task of the government departments in the future to guarantee its normal operation and reduce the risk. It is an important guarantee for the development of asset evaluation institutions to improve the internal governance of the asset evaluation institutions, improve the quality management of the institutions and effectively control the risks, and also the main means to improve the competitiveness.
In view of this, the author, after discussing with the local finance office first, has formed a research group with several local asset evaluation organizations to try to discuss the internal governance of the assets assessment agency. In order to ensure that the asset assessment agency can meet our legal norms, the internal management of the evaluation institutions will be improved to improve the internal structure of the evaluation institutions in China. The level of governance.
In order to serve the microenterprise and serve the market economy, the main function of the asset evaluation institution is to evaluate, identify, sort out all kinds of assets of the enterprise and excavate all kinds of information of the economy and society. Therefore, it is particularly important to improve the internal governance of the asset evaluation institution. There is more and more attention in the field of business failure. Because of the short time and the partnership system, the problem of corporate governance has not been revealed. From the existing research literature, most scholars have the quality of the internal governance and evaluation institutions of the assets evaluation institutions. The level of management and risk control is empirically studied. The research shows that there is a significant positive correlation between the two. Therefore, improving the management level of the assets evaluation institution is the foundation of the organization's good operation. Only by making a sound foundation and improving the corporate governance environment can we effectively achieve the goal of good and rapid development of the organization. At the moment, China is in the key period of economic restructuring and upgrading of the industrial structure, and the asset assessment agency is taking an important role in this process, improving the evaluation quality of the assets evaluation institutions and speeding up the improvement of the capital. The governance mechanism of the production evaluation institution is an important basis for ensuring the successful completion of the "12th Five-Year" plan in China. At the same time, it is also the key period to strengthen the rapid development of the assets evaluation institutions. As a government background, the Association for the evaluation of registered assets has started the construction of strengthening the internal governance mechanism of the asset evaluation agency. The Ministry of Finance issued the guidelines for the examination and approval management of the assets assessment agency, and the guidance of the assets assessment Association and the Guangdong provincial Asset Assessment Association. The researchers believe that these documents have a certain guiding significance to the internal governance research of the asset evaluation institutions. These articles regulate the internal governance of the evaluation institutions from five aspects. The construction of the mechanism is the guiding ideology of internal governance of the firm, the governance mechanism of the assets evaluation institution, the internal application of the assets evaluation institution to the management work and the enterprise culture work of the asset appraisal institution. This paper, based on the structure of previous research and the relevant requirements of the government recently, combines the status of the assets assessment structure in Guangdong Province, From the perspective of the governance structure and governance mechanism of asset appraisal institutions, we try to put forward sufficient conditions for the assets appraisal institutions to become bigger and stronger under the condition of government supervision.
On the basis of analyzing the internal governance factors of the assets appraisal institution, this paper uses the normative analysis and draws lessons from the government behavior, corporate governance theory, human capital theory and microeconomics, and analyzes the Institutional Firms governance in asset evaluation, and analyzes the problems and analyzes the problems under the control of the external scalar of the government supervision and management. In the end, a policy proposal to solve the problem is given.
In a long period of time, China's assets appraisal institutions are in the rising channel of development, and the further expansion of the market will bring more opportunities for the asset evaluation institutions. However, with the continuous spread of economic globalization, the strong competitive foreign institutions will also gradually enter the market of our country and bring new to the assets appraisal institutions of our country. Therefore, it is an important task for the future challenges to improve the structure and mechanism of the internal governance of the asset appraisal institutions, to rationalize the implementation of institutional ownership, to improve the level of human capital and to improve the service capacity of the institutions.
【學(xué)位授予單位】：陜西師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F233

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