论文部分内容阅读
为加强和规范资产评估机构职业风险基金的管理,完善资产评估机构职业责任保障机制,提高抵御风险能力,不久前,财政部下发了《资产评估机构职业风险基金管理办法》。该办法规定,资产评估机构应当于每一个会计年度终了前,以本年度评估业务收入为基数,按照不低于5%的比例从管理费用中提取职业风险
In order to strengthen and standardize the management of occupational risk funds of asset appraisal institutions, improve the professional liability guarantee mechanism of asset appraisal institutions and enhance their ability to resist risks, the Ministry of Finance recently issued the Measures for the Administration of Occupational Risk Funds for Asset Appraisal Institutions. The approach stipulates that an asset appraisal institution shall, at the end of each fiscal year, take the current year’s assessed business receipts as the base and extract occupational risks from the administrative expenses in a proportion of not less than 5%