我國資產評估師勝任能力評價研究
發(fā)布時間:2018-08-01 17:46
【摘要】:隨著我國市場經濟的不斷完善,資產評估行業(yè)在社會經濟中的地位日益凸顯。資產評估師勝任能力是決定資產評估質量的關鍵。我國自1995年創(chuàng)立資產評估師全國統(tǒng)一考試制度以來,先后發(fā)布了一系列資產評估師的規(guī)范與準則。但是,尚未有資產評估師勝任能力評價方面的相關標準。本文對我國資產評估師勝任能力評價問題進行研究,旨在為豐富我國資產評估師勝任能力研究的相關理論、完善資產評估行業(yè)人才評價機制提供參考。本文在查閱國內外文獻資料的基礎上,以能力框架及人職匹配理論作為研究的理論基礎,采用問卷調查法、定量與定性分析相結合的方法作為主要研究方法,主要研究了以下三個問題,并得出相關結論:第一,依據(jù)中評協(xié)發(fā)布的數(shù)據(jù)資料,對我國資產評估師勝任能力評價現(xiàn)狀進行總結,指出現(xiàn)有評價內容形式化、評價方法單一的問題;第二,在科學性、系統(tǒng)性、可操作性原則的指導下,本文設計了職業(yè)知識、職業(yè)技能、職業(yè)品質、實務經歷4個子系統(tǒng),及其下屬的13項評價指標,并把每一個評價指標劃分為優(yōu)、良、中、差4個評價等級,同時結合資產評估師職業(yè)特點,對每一個評價等級所對應的具體評價標準進行設定,形成了相對系統(tǒng)的評價指標體系,并通過問卷調查的數(shù)據(jù)分析進行檢驗,提高了評價指標的科學性與可靠性;第三,選取資產評估機構進行評價指標與方法的應用,數(shù)據(jù)結果顯示,被評價對象勝任能力方面存在的問題主要是知識結構失衡、組織管理技能有待加強、職業(yè)道德水平較低、身心素質方面令人擔憂、參與項目情況不理想。針對上述問題,本文提出提升資產評估師勝任能力的建議,主要從加強后備人才隊伍建設、規(guī)范后續(xù)教育、鼓勵經驗分享、完善評價機制等方面展開。本文的創(chuàng)新之處在于,通過理論推導設計出評價指標及評價標準,并運用問卷調查數(shù)據(jù)進行驗證,形成了相對系統(tǒng)且具有可操作性的評價指標體系;同時,將模糊綜合評價法引入資產評估師勝任能力評價工作中,創(chuàng)新了評價模式,將定性問題最終以定量的形式展示出來,彌補了過去僅進行定性研究的不足。本文確定的資產評估師勝任能力評價指標與方法,對開展評估師勝任能力評價工作提供了相關理論依據(jù)和實踐指導,有助于資產評估師提高對自己的認識,激發(fā)其提高自身素質的積極性;有助于資產評估機構不斷改進和完善人才培養(yǎng)制度;有助于資產評估行業(yè)人才評價制度的建立。
[Abstract]:With the continuous improvement of market economy in our country, the position of asset appraisal industry in social economy is becoming more and more prominent. The competency of asset appraiser is the key to determine the quality of asset evaluation. Since the establishment of the national unified examination system for asset appraisers in 1995, China has issued a series of norms and standards for asset appraisers. However, there are no relevant criteria for assessing the competency of asset appraisers. This paper studies the competency evaluation of asset appraisers in China in order to provide a reference for enriching the theory of competency research of asset appraisers in China and improving the talent evaluation mechanism in asset appraisal industry. On the basis of consulting the domestic and foreign literature, this paper takes the competency framework and the theory of personnel and job matching as the theoretical basis, adopts the questionnaire survey method, the method of combining quantitative and qualitative analysis as the main research method. This paper mainly studies the following three issues and draws relevant conclusions: first, according to the data released by the China Association of Evaluation, the paper summarizes the current situation of the evaluation of the competency of asset appraisers in China, and points out the formalization of the existing evaluation content. Second, under the guidance of scientific, systematic and operational principles, this paper designs four subsystems of vocational knowledge, vocational skills, professional quality, practical experience, and its 13 evaluation indexes. Each evaluation index is divided into four evaluation grades: excellent, good, medium and poor. At the same time, combined with the professional characteristics of asset appraisers, the specific evaluation criteria corresponding to each evaluation grade are set. Formed a relatively systematic evaluation index system, and through the questionnaire survey data analysis to test, improve the scientific and reliability of the evaluation index; third, select asset evaluation institutions to evaluate the application of indicators and methods, The results show that the main problems in the competence of the evaluated objects are the imbalance of knowledge structure, the need to strengthen organizational management skills, the low level of professional ethics, the worrying physical and mental quality, and the unsatisfactory situation of participation in projects. In view of the above problems, this paper puts forward some suggestions to improve the competence of asset appraisers, mainly from the following aspects: strengthening the construction of reserve talents, standardizing the follow-up education, encouraging the sharing of experience, and perfecting the evaluation mechanism. The innovation of this paper lies in the design of evaluation index and evaluation standard through theoretical derivation, and the use of questionnaire survey data to verify it, forming a relatively systematic and operable evaluation index system, at the same time, The fuzzy comprehensive evaluation method is introduced into the evaluation of asset appraisers' competence, and the evaluation mode is innovated, and the qualitative problem is finally displayed in a quantitative way, which makes up for the deficiency of only qualitative research in the past. The evaluation index and method of asset appraiser's competence determined in this paper provide relevant theoretical basis and practical guidance for carrying out evaluation of asset appraiser's competence, which is helpful for asset appraiser to improve their own understanding. It is helpful for the asset appraisal organization to improve and perfect the talent training system and the establishment of the talent evaluation system in the asset appraisal industry.
【學位授予單位】:河北農業(yè)大學
【學位級別】:碩士
【學位授予年份】:2015
【分類號】:F233
本文編號:2158357
[Abstract]:With the continuous improvement of market economy in our country, the position of asset appraisal industry in social economy is becoming more and more prominent. The competency of asset appraiser is the key to determine the quality of asset evaluation. Since the establishment of the national unified examination system for asset appraisers in 1995, China has issued a series of norms and standards for asset appraisers. However, there are no relevant criteria for assessing the competency of asset appraisers. This paper studies the competency evaluation of asset appraisers in China in order to provide a reference for enriching the theory of competency research of asset appraisers in China and improving the talent evaluation mechanism in asset appraisal industry. On the basis of consulting the domestic and foreign literature, this paper takes the competency framework and the theory of personnel and job matching as the theoretical basis, adopts the questionnaire survey method, the method of combining quantitative and qualitative analysis as the main research method. This paper mainly studies the following three issues and draws relevant conclusions: first, according to the data released by the China Association of Evaluation, the paper summarizes the current situation of the evaluation of the competency of asset appraisers in China, and points out the formalization of the existing evaluation content. Second, under the guidance of scientific, systematic and operational principles, this paper designs four subsystems of vocational knowledge, vocational skills, professional quality, practical experience, and its 13 evaluation indexes. Each evaluation index is divided into four evaluation grades: excellent, good, medium and poor. At the same time, combined with the professional characteristics of asset appraisers, the specific evaluation criteria corresponding to each evaluation grade are set. Formed a relatively systematic evaluation index system, and through the questionnaire survey data analysis to test, improve the scientific and reliability of the evaluation index; third, select asset evaluation institutions to evaluate the application of indicators and methods, The results show that the main problems in the competence of the evaluated objects are the imbalance of knowledge structure, the need to strengthen organizational management skills, the low level of professional ethics, the worrying physical and mental quality, and the unsatisfactory situation of participation in projects. In view of the above problems, this paper puts forward some suggestions to improve the competence of asset appraisers, mainly from the following aspects: strengthening the construction of reserve talents, standardizing the follow-up education, encouraging the sharing of experience, and perfecting the evaluation mechanism. The innovation of this paper lies in the design of evaluation index and evaluation standard through theoretical derivation, and the use of questionnaire survey data to verify it, forming a relatively systematic and operable evaluation index system, at the same time, The fuzzy comprehensive evaluation method is introduced into the evaluation of asset appraisers' competence, and the evaluation mode is innovated, and the qualitative problem is finally displayed in a quantitative way, which makes up for the deficiency of only qualitative research in the past. The evaluation index and method of asset appraiser's competence determined in this paper provide relevant theoretical basis and practical guidance for carrying out evaluation of asset appraiser's competence, which is helpful for asset appraiser to improve their own understanding. It is helpful for the asset appraisal organization to improve and perfect the talent training system and the establishment of the talent evaluation system in the asset appraisal industry.
【學位授予單位】:河北農業(yè)大學
【學位級別】:碩士
【學位授予年份】:2015
【分類號】:F233
【參考文獻】
相關期刊論文 前2條
1 韓道琴;李思佳;;注冊會計師勝任能力評價研究[J];吉林省經濟管理干部學院學報;2009年05期
2 王重鳴,陳民科;管理勝任力特征分析:結構方程模型檢驗[J];心理科學;2002年05期
相關博士學位論文 前1條
1 熊偉;注冊資產評估師勝任能力研究[D];東北財經大學;2011年
相關碩士學位論文 前2條
1 熊鳳山;我國注冊資產評估師職業(yè)能力框架研究[D];河北農業(yè)大學;2004年
2 申璐;我國注冊會計師專業(yè)勝任能力評價研究[D];首都經濟貿易大學;2014年
,本文編號:2158357
本文鏈接:http://sikaile.net/jingjilunwen/kuaiji/2158357.html
最近更新
教材專著