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所谓资产评估的价值操纵,是指评估者(指评估机构和评估师,下同)为了迎合委托人的特定意图,通过各种违规违法的手段弄虚作假而人为造成评估价值的虚增或虚减的行为。由于这种操纵会引起企业相关各方利益的重新分配,也权易误导投资者和债权人,使他们根据失实的评估信息作出错误的投资、重组、资产处置等经济决断,引发矛盾。严重的甚至可扰乱经济秩序,带来财务风险的连锁反应。因此,应引起足够的关注并加以防范和治理。
The so-called value manipulation of asset valuation means that the appraisers (referring to the appraisal agencies and appraisers, the same below), in order to cater to the specific intent of the apprehender, inflict false or inflated appraised value through various illegal and illegal means behavior. Because this kind of manipulation will cause the redistribution of the interests of all relevant parties in the enterprise, it also tends to mislead the investors and creditors, causing them to make economic decisions such as wrong investment, reorganization and asset disposal based on the false assessment information, triggering contradictions. Serious can even disrupt the economic order, bringing the chain reaction of financial risk. Therefore, enough attention should be paid and be prevented and governed.