论文部分内容阅读
2005年12月,中国资产评估协会下发了《资产评估执业行为自律惩戒办法》(中评协[2005]183号,以下简称《惩戒办法》)。这是资产评估行业第一个专门的自律惩戒文件,旨在加强评估行业自律监管,规范注册资产评估师和资产评估机构的执业行为,提高执业质量,进一步提升行业的社会公信力。《惩戒办法》的发布在行业内外引起了较大反响,各地方协会、资产评估机构及科研院校等纷纷组织学习,并投书我刊,从管理、实务、理论等不同角度畅谈《惩戒办法》颁布的必要性,论述了对行业发展的重要作用和积极意义,并为切实贯彻落实好《惩戒办法》,进一步健全和完善自律监管制度和机制,净化执业环境建言献策。在此,我们选编了部分文章,连续刊登,以飨广大读者。
In December 2005, China Association of Asset Appraisers issued Measures for the Self-discipline and Punishment of Asset Appraisal Practices (CBRE [2005] No. 183, hereinafter referred to as the “Disciplinary Measures”). This is the first specialized self-discipline disciplinary document in the asset valuation industry. It aims to strengthen self-regulation of the assessment industry, regulate the practice of registered asset appraisers and asset assessment agencies, improve the quality of practicing and further promote the social credibility of the industry. The release of the “Disciplinary Measures” has aroused great repercussions both inside and outside the industry. Local associations, asset evaluation agencies and research institutes all organized and learned from one after another, and they voted for the publication of “Disciplinary Measures” from different angles of management, practice and theory “The necessity of promulgation expounds the important role and positive significance for the development of the industry and offers suggestions and suggestions for the effective implementation of the” disciplinary measures ", the further improvement and perfection of the self-regulatory system and mechanism and the purification of the practicing environment. Here, we selected some articles, published in a row, in order to readers.