發(fā)布時(shí)間：2019-05-28 06:29

【摘要】：歷經(jīng)了二十多年的成長(zhǎng)與發(fā)展，中國(guó)資產(chǎn)評(píng)估已然是建設(shè)我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)體系所必不可少的重要貢獻(xiàn)力量。然而，近年來(lái)我國(guó)評(píng)估行業(yè)內(nèi)諸如違規(guī)操作、評(píng)估結(jié)論嚴(yán)重偏離客觀事實(shí)的現(xiàn)象層出不窮。資本市場(chǎng)上評(píng)估人員進(jìn)行的虛假評(píng)估等不倫理行為，降低了資產(chǎn)評(píng)估可信度，，嚴(yán)重阻礙了評(píng)估市場(chǎng)的健康發(fā)展。國(guó)外曾有研究表明倫理/不倫理行為的發(fā)生會(huì)受到組織倫理氣氛的影響。那么我國(guó)評(píng)估機(jī)構(gòu)有怎樣的倫理氣氛主導(dǎo)，來(lái)引導(dǎo)和規(guī)范機(jī)構(gòu)內(nèi)部評(píng)估人員的行為？本文目的就在于挖掘與分析我國(guó)資產(chǎn)評(píng)估機(jī)構(gòu)組織倫理氣氛類型，為評(píng)估機(jī)構(gòu)的實(shí)際管理者和監(jiān)管者在一定程度上規(guī)范評(píng)估人員行為提供可借鑒的方法和可操作的措施，為今后我國(guó)資產(chǎn)評(píng)估行業(yè)職業(yè)倫理的理論研究與建設(shè)實(shí)踐提供新的研究思路。 首先，本文對(duì)國(guó)內(nèi)外有關(guān)組織倫理氣氛的文獻(xiàn)進(jìn)行了梳理，對(duì)我國(guó)資產(chǎn)評(píng)估機(jī)構(gòu)組織倫理氣氛的內(nèi)在機(jī)理進(jìn)行了分析，運(yùn)用倫理學(xué)、社會(huì)學(xué)等相關(guān)學(xué)科的理論，采用專家訪談法和問卷雙向翻譯法等研究方法剖析了我國(guó)評(píng)估市場(chǎng)制度背景下評(píng)估機(jī)構(gòu)組織倫理氣氛的理論結(jié)構(gòu)，并自行開發(fā)了針對(duì)評(píng)估機(jī)構(gòu)的組織倫理氣氛問卷，以浙江、江蘇、北京、上海等地共計(jì)7家資產(chǎn)評(píng)估機(jī)構(gòu)的評(píng)估人員為調(diào)查對(duì)象，涵蓋了不同管理層次、不同學(xué)歷、不同工作年齡段的評(píng)估人員，調(diào)研方式主要以實(shí)地調(diào)研和寄送問卷形式進(jìn)行，對(duì)目前我國(guó)評(píng)估機(jī)構(gòu)的倫理氣氛類型進(jìn)行研究。然后，在實(shí)證研究上，采用了探索性因素分析、驗(yàn)證性因素分析及單因素方差分析等統(tǒng)計(jì)方法，利用收回的353份有效問卷，對(duì)我國(guó)評(píng)估機(jī)構(gòu)的倫理氣氛和規(guī)模下倫理氣氛的差異性進(jìn)行了數(shù)據(jù)分析。研究結(jié)果顯示，在我國(guó)資產(chǎn)評(píng)估機(jī)構(gòu)中占主導(dǎo)的倫理氣氛類型有四種，分別是公司規(guī)范和程序、法律法規(guī)和職業(yè)規(guī)范、效率、公司利潤(rùn)；與此同時(shí)，本文還考察了評(píng)估機(jī)構(gòu)規(guī)模特征對(duì)組織倫理氣氛的認(rèn)知差異，研究發(fā)現(xiàn)不同規(guī)模下的評(píng)估機(jī)構(gòu)在遵循公司規(guī)則和程序型倫理氣氛與遵守法律法規(guī)和職業(yè)規(guī)范型倫理氣氛兩個(gè)維度都存在顯著性認(rèn)知差異，但是在公司利潤(rùn)型倫理氣氛和效率型倫理氣氛兩個(gè)維度都不存在顯著性認(rèn)知差異。 最后，本文通過(guò)對(duì)研究結(jié)果進(jìn)行分析與總結(jié)，提出優(yōu)化與改善評(píng)估師及組織倫理行為的對(duì)策建議與意見，以塑造評(píng)估機(jī)構(gòu)積極的組織倫理氣氛，接著描述了本研究的局限和未來(lái)研究的展望。
[Abstract]:After more than 20 years of growth and development, China's asset evaluation has become an indispensable contribution to the construction of China's socialist market economy system. However, in recent years, the evaluation industry in China, such as illegal operations, the evaluation conclusions seriously deviate from the objective facts of the phenomenon emerge in endlessly. The unethical behavior such as false evaluation carried out by evaluators in capital market reduces the credibility of asset evaluation and seriously hinders the healthy development of evaluation market. Foreign studies have shown that the occurrence of ethical / unethical behavior will be affected by the atmosphere of organizational ethics. So what kind of ethical atmosphere does the evaluation organization in our country lead to guide and standardize the behavior of the internal evaluators in the organization? The purpose of this paper is to excavate and analyze the types of organizational ethical atmosphere of asset evaluation institutions in China, and to provide reference methods and operational measures for the actual managers and regulators of evaluation institutions to standardize the behavior of evaluators to a certain extent. It provides a new research idea for the theoretical research and construction practice of professional ethics in asset evaluation industry in China in the future. First of all, this paper combs the literature on organizational ethical atmosphere at home and abroad, analyzes the internal mechanism of organizational ethical atmosphere of asset evaluation institutions in China, and applies the theories of ethics, sociology and other related disciplines. By using the methods of expert interview and questionnaire bidirectional translation, this paper analyzes the theoretical structure of the organizational ethical atmosphere of the evaluation institutions under the background of the evaluation market system in China, and develops a questionnaire on the organizational ethical atmosphere of the evaluation institutions. The evaluators of seven asset evaluation institutions in Jiangsu, Beijing, Shanghai and other places are investigated, covering evaluators from different management levels, different academic qualifications, and different working ages. The research methods are mainly carried out in the form of field investigation and questionnaire, and the types of ethical atmosphere of evaluation institutions in our country are studied at present. Then, in the empirical study, exploratory factor analysis, confirmatory factor analysis and one-factor variance analysis were used to use the collected 353 valid questionnaires. This paper analyzes the differences of ethical atmosphere and scale of evaluation institutions in China. The results show that there are four types of ethical atmosphere in asset evaluation institutions in China, which are corporate norms and procedures, laws, regulations and professional norms, efficiency and corporate profits. At the same time, this paper also examines the cognitive differences of the size characteristics of the evaluation institutions to the organizational ethical atmosphere. It is found that there are significant cognitive differences between different scale evaluation institutions in following corporate rules and procedural ethical atmosphere and complying with laws and regulations and professional normative ethical atmosphere. However, there is no significant cognitive difference in the two dimensions of corporate profit ethical atmosphere and efficiency ethical atmosphere. Finally, through the analysis and summary of the research results, this paper puts forward some countermeasures and suggestions to optimize and improve the evaluator and organizational ethical behavior, in order to shape the positive organizational ethical atmosphere of the evaluation organization. Then it describes the limitations of this study and the prospect of future research.
【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F233

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本文編號(hào)：2486815