中国注册资产评估师职业道德研究
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摘要
中国资产评估业在经历了近二十年的发展历程后,已经成为我国社会主义市场经济体系中不可或缺的组成部分,对保障市场经济健康运行发挥着重要的作用。资产评估服务于社会公众的职业特性决定了评估职业道德在评估理论与实践中的重要地位。经过多年的实践,我国注册资产评估师职业道德建设取得了明显的进展,但职业道德的现状仍不尽如人意,其理论研究也还处于初步阶段。因此开展对注册资产评估师职业道德的研究,构建科学、合理、切实可行的职业道德体系,对于提高注册资产评估师职业道德水平,推动我国资产评估行业的健康、稳步发展具有重要的理论意义和现实意义。本文针对我国注册资产评估师职业道德体系的构建与实施进行了较为深入的研究,以期对我国注册资产评估师职业道德的理论研究与建设实践有所裨益。
全文研究的主要内容包括以下几个方面:
第一章:引言。阐述了注册资产评估师职业道德的研究背景与研究意义、研究思路和主要内容、研究方法及可能的创新点,并对国内外资产评估师职业道德已有的相关研究成果进行了梳理与评价。
第二章:注册资产评估师职业道德基本理论。界定了注册资产评估师职业道德相关概念,明确了注册资产评估师职业道德的内容及其具体表现形式,论述了注册资产评估师职业道德的职业特性及其功能与作用以及注册资产评估师职业道德规范等相关问题。本文认为注册资产评估师职业道德是指注册资产评估师在其执业过程中为正确处理各种职业关系而应当遵守的各种行为规范以及与此相关的各种意识与活动的总称,具体包括职业理想、职业态度、职业责任、职业胜任能力等内容。
第三章:资产评估师职业道德的国际比较及启示。选择目前在国际上具有较大影响的美国、英国、澳大利亚等国的资产评估师职业道德规范以及国际评估准则委员会制定的《国际评估准则》作为具体研究对象,分析了西方发达国家资产评估职业道德建设不同发展阶段的特点及资产评估职业道德规范的体系与内容,为完善我国资产评估职业道德规范体系提供有益的借鉴。得到的启示如下:(1)评估准则建设是一个需要不断完善的过程;(2)加快与国际评估准则协调的步伐,实现国际趋同;(3)立足中国国情,创新发展评估职业道德准则,建设具有中国特色的注册资产评估师职业道德体系。
第四章:我国注册资产评估师职业道德现状分析。通过分析2004年的评估机构大检查和2007年资产评估行业自律性检查的结果,并结合作者对我国注册资产评估师职业道德现状问卷调查结果的分析,得出以下结论:经过不断的建设,我国注册资产评估师职业道德水平日益提高,但部分注册资产评估师和评估机构仍存在职业道德缺失问题。同时还对我国注册资产评估师职业道德缺失产生的原因进行了基本分析,并剖析了职业道德缺失的典型案例,从实证的角度对我国注册资产评估师职业道德缺失进行揭示。
第五章:注册资产评估师职业道德缺失的经济学分析。运用成本效益原则、信息经济学、制度经济学、博弈理论等经济学理论及计量经济学方法对我国注册资产评估师职业道德缺失的影响因素进行分析,从深层次挖掘其产生的根源。
第六章:提升我国注册资产评估师职业道德水平的对策建议。针对我国注册资产评估师职业道德的现实状况,提出了完善和实施我国注册资产评估师职业道德规范,提升我国注册资产评估师职业道德水平的相关对策建议。一方面,应完善我国注册资产评估师职业道德规范体系,具体包括:(1)不断完善注册资产评估师职业道德基本准则;(2)抓紧制定具体准则,增强其可操作性。另一方面,应贯彻实施资产评估职业道德规范,具体措施包括:(1)宏观层面:政府及其管理部门应构建出良好的社会道德环境与法律制度环境,创新政府对评估行业的管理体制;(2)中观层面:完善中国资产评估协会行业监管制度建设,有效实施行业业务质量监管;(3)微观层面:评估机构应大力推进事务所内部治理机制建设,建立一种内部自律、诚信的机制;资产评估师应勤于学习,树立良好的职业道德观念和正确的评估理念。
第七章:研究结论与展望。总结了理论研究和实证研究的结论,指出了注册资产评估师职业道德需深入研究的几个问题以及进一步研究的方向。
本文的创新点包括:(1)运用多方动态博弈分析了我国注册资产评估师职业道德问题,从不同的视角对该问题进行了较为深入的探索;(2)初步构建了职业道德函数,通过建立计量经济学模型对我国注册资产评估师职业道德缺失的影响因素进行实证研究,突破了传统职业道德研究仅采用单一的理论逻辑推演的局限;(3)构建了我国注册资产评估师职业道德建设的系统框架,从宏观、中观、微观三个层面提出了一套适合我国资产评估行业特点的职业道德规范实施方略。
Having gone through nearly 20 years, China's asset evaluation industry has become an integral part of China's socialist market economy system, and has played an increasingly important role in ensuring the healthy operation of the market economy. For its nature of serving the public, CPV's professional ethics has an important position in the theory and practice of valuation. Though, after years of practice, the construction of China CPV's professional ethics has made great achievements, the reality of CPV's professional ethics is not satisfying and the theoretical study is still in its initial development stages. Therefore, to carry out the research on the CPV's professional ethics to build a scientific, rational and practical professional ethics system has a profound practical significance and strategic importance for improving the level of professional ethics and promoting the development of China's valuation industry. This dissertation studied on the building the CPV's professional ethics system of China to help its theoretical reasearch and practical operation.
This dissertation includes seven chapters:
ChapterⅠ: Introduction. This part set forth the research background and significance, research framework and main contents, and possible innovation etc. Domestic and foreign research literature carried on to the valuer's professional ethics were combed and analyzed.
ChapterⅡ: Basic theory of CPV's professional ethics. The concepts related to professional ethics were defined. The contents, manifestations, functional characteristics, function and role of professional ethics were all analysed. The standard of CPV's professional ethics was also analyzed specially.
ChapterⅢ: International Comparison of CPV's professional ethics and enlightenment. In this section, United States, Britain, Australia and IVS were selected as specific study objects. Stage characteristics of valuer's professional ethics of western developed countries, system and contents of valuer's professional ethics were analyzed to provide a good reference for the construction of China's professional ethics. The revelations are as follows: (1) the building of assessment criteria is a process which needs to be improved continuously; (2) the pace to coordinate with IVS and to achieve international convergence should be speeded up; (3) China CPVs professional ethics system should be built based on China's national conditions.
ChapterⅣ: Study on the status of China CPVs professional ethics. By analyzing the results of the inspection on assessment agency in 2004 and the assessment industry's self-check in 2007, as well as the results of the specific survey of China CPVs professional ethics situation by the author, conclusions are as follows: After continuous construction of China CPVs professional ethics, its level has been improved. On the other hand, the situation is not optimistic, because there are still many problems. At the same time, the reasons of lackness of CPV's professional ethics were analyzed basicly. Two typical cases were analyzed from empirical perspective to reveal the situation of the lackness of CPV's professional ethics.
ChapterⅤ: Economics analysis on the lackness of China CPV's professional ethics. From cost-benefit analysis, information economics, institutional economics, game analysis and econometric points of view, the impact factors of the lackness of China CPV's professional ethics were analyzed.
ChapterⅥ: The research on the countermeasures to enhance China CPV's professional ethics standards. First, the standard system of China CPV's professional ethics must be established and improved. Second, concrete measures to enhance the ethical standards of China CPV's professional ethics must be taken. These measures include: (1) the macro level: the government and its management sectors should be to build a good social moral environment and legal system environment, and to innovate the management system of assessment industry; (2) the meso level: industry monitoring system of China Asset Evaluation Association shoule be improved and the effective quality monitoring of the assessment industry should be carried out; (3) the micro level: assessment institutions should promote the building of internal governance mechanisms, internal self-discipline and integrity mechanisms; CPVs should be diligent in study and set a good idea of professional ethics and proper assessment concept.
ChapterⅦ: The research conclusion and research prospects. The Conclusions of theoretical and empirical studies were summarized. At the same time, the shortcomings of this dissertation and the direction of further study were pointed out.
Some innovations were made in the dissertation as follows:
First, from a different perspective, dynamic game analysis was adopted to analyze the lackness of China CPV's professional ethics more deeply.
Second, the ethics function was established. The impact factors of the lackness of China CPV's professional ethics were analyzed through the econometric models, breaking through the limitations of traditional ethics research which only use a single logical reasoning.
Third, the construction framework of China CPV's professional ethics was given. From a macro, meso and micro levels, a set of implementation measures were put forward.
全文研究的主要内容包括以下几个方面:
第一章:引言。阐述了注册资产评估师职业道德的研究背景与研究意义、研究思路和主要内容、研究方法及可能的创新点,并对国内外资产评估师职业道德已有的相关研究成果进行了梳理与评价。
第二章:注册资产评估师职业道德基本理论。界定了注册资产评估师职业道德相关概念,明确了注册资产评估师职业道德的内容及其具体表现形式,论述了注册资产评估师职业道德的职业特性及其功能与作用以及注册资产评估师职业道德规范等相关问题。本文认为注册资产评估师职业道德是指注册资产评估师在其执业过程中为正确处理各种职业关系而应当遵守的各种行为规范以及与此相关的各种意识与活动的总称,具体包括职业理想、职业态度、职业责任、职业胜任能力等内容。
第三章:资产评估师职业道德的国际比较及启示。选择目前在国际上具有较大影响的美国、英国、澳大利亚等国的资产评估师职业道德规范以及国际评估准则委员会制定的《国际评估准则》作为具体研究对象,分析了西方发达国家资产评估职业道德建设不同发展阶段的特点及资产评估职业道德规范的体系与内容,为完善我国资产评估职业道德规范体系提供有益的借鉴。得到的启示如下:(1)评估准则建设是一个需要不断完善的过程;(2)加快与国际评估准则协调的步伐,实现国际趋同;(3)立足中国国情,创新发展评估职业道德准则,建设具有中国特色的注册资产评估师职业道德体系。
第四章:我国注册资产评估师职业道德现状分析。通过分析2004年的评估机构大检查和2007年资产评估行业自律性检查的结果,并结合作者对我国注册资产评估师职业道德现状问卷调查结果的分析,得出以下结论:经过不断的建设,我国注册资产评估师职业道德水平日益提高,但部分注册资产评估师和评估机构仍存在职业道德缺失问题。同时还对我国注册资产评估师职业道德缺失产生的原因进行了基本分析,并剖析了职业道德缺失的典型案例,从实证的角度对我国注册资产评估师职业道德缺失进行揭示。
第五章:注册资产评估师职业道德缺失的经济学分析。运用成本效益原则、信息经济学、制度经济学、博弈理论等经济学理论及计量经济学方法对我国注册资产评估师职业道德缺失的影响因素进行分析,从深层次挖掘其产生的根源。
第六章:提升我国注册资产评估师职业道德水平的对策建议。针对我国注册资产评估师职业道德的现实状况,提出了完善和实施我国注册资产评估师职业道德规范,提升我国注册资产评估师职业道德水平的相关对策建议。一方面,应完善我国注册资产评估师职业道德规范体系,具体包括:(1)不断完善注册资产评估师职业道德基本准则;(2)抓紧制定具体准则,增强其可操作性。另一方面,应贯彻实施资产评估职业道德规范,具体措施包括:(1)宏观层面:政府及其管理部门应构建出良好的社会道德环境与法律制度环境,创新政府对评估行业的管理体制;(2)中观层面:完善中国资产评估协会行业监管制度建设,有效实施行业业务质量监管;(3)微观层面:评估机构应大力推进事务所内部治理机制建设,建立一种内部自律、诚信的机制;资产评估师应勤于学习,树立良好的职业道德观念和正确的评估理念。
第七章:研究结论与展望。总结了理论研究和实证研究的结论,指出了注册资产评估师职业道德需深入研究的几个问题以及进一步研究的方向。
本文的创新点包括:(1)运用多方动态博弈分析了我国注册资产评估师职业道德问题,从不同的视角对该问题进行了较为深入的探索;(2)初步构建了职业道德函数,通过建立计量经济学模型对我国注册资产评估师职业道德缺失的影响因素进行实证研究,突破了传统职业道德研究仅采用单一的理论逻辑推演的局限;(3)构建了我国注册资产评估师职业道德建设的系统框架,从宏观、中观、微观三个层面提出了一套适合我国资产评估行业特点的职业道德规范实施方略。
Having gone through nearly 20 years, China's asset evaluation industry has become an integral part of China's socialist market economy system, and has played an increasingly important role in ensuring the healthy operation of the market economy. For its nature of serving the public, CPV's professional ethics has an important position in the theory and practice of valuation. Though, after years of practice, the construction of China CPV's professional ethics has made great achievements, the reality of CPV's professional ethics is not satisfying and the theoretical study is still in its initial development stages. Therefore, to carry out the research on the CPV's professional ethics to build a scientific, rational and practical professional ethics system has a profound practical significance and strategic importance for improving the level of professional ethics and promoting the development of China's valuation industry. This dissertation studied on the building the CPV's professional ethics system of China to help its theoretical reasearch and practical operation.
This dissertation includes seven chapters:
ChapterⅠ: Introduction. This part set forth the research background and significance, research framework and main contents, and possible innovation etc. Domestic and foreign research literature carried on to the valuer's professional ethics were combed and analyzed.
ChapterⅡ: Basic theory of CPV's professional ethics. The concepts related to professional ethics were defined. The contents, manifestations, functional characteristics, function and role of professional ethics were all analysed. The standard of CPV's professional ethics was also analyzed specially.
ChapterⅢ: International Comparison of CPV's professional ethics and enlightenment. In this section, United States, Britain, Australia and IVS were selected as specific study objects. Stage characteristics of valuer's professional ethics of western developed countries, system and contents of valuer's professional ethics were analyzed to provide a good reference for the construction of China's professional ethics. The revelations are as follows: (1) the building of assessment criteria is a process which needs to be improved continuously; (2) the pace to coordinate with IVS and to achieve international convergence should be speeded up; (3) China CPVs professional ethics system should be built based on China's national conditions.
ChapterⅣ: Study on the status of China CPVs professional ethics. By analyzing the results of the inspection on assessment agency in 2004 and the assessment industry's self-check in 2007, as well as the results of the specific survey of China CPVs professional ethics situation by the author, conclusions are as follows: After continuous construction of China CPVs professional ethics, its level has been improved. On the other hand, the situation is not optimistic, because there are still many problems. At the same time, the reasons of lackness of CPV's professional ethics were analyzed basicly. Two typical cases were analyzed from empirical perspective to reveal the situation of the lackness of CPV's professional ethics.
ChapterⅤ: Economics analysis on the lackness of China CPV's professional ethics. From cost-benefit analysis, information economics, institutional economics, game analysis and econometric points of view, the impact factors of the lackness of China CPV's professional ethics were analyzed.
ChapterⅥ: The research on the countermeasures to enhance China CPV's professional ethics standards. First, the standard system of China CPV's professional ethics must be established and improved. Second, concrete measures to enhance the ethical standards of China CPV's professional ethics must be taken. These measures include: (1) the macro level: the government and its management sectors should be to build a good social moral environment and legal system environment, and to innovate the management system of assessment industry; (2) the meso level: industry monitoring system of China Asset Evaluation Association shoule be improved and the effective quality monitoring of the assessment industry should be carried out; (3) the micro level: assessment institutions should promote the building of internal governance mechanisms, internal self-discipline and integrity mechanisms; CPVs should be diligent in study and set a good idea of professional ethics and proper assessment concept.
ChapterⅦ: The research conclusion and research prospects. The Conclusions of theoretical and empirical studies were summarized. At the same time, the shortcomings of this dissertation and the direction of further study were pointed out.
Some innovations were made in the dissertation as follows:
First, from a different perspective, dynamic game analysis was adopted to analyze the lackness of China CPV's professional ethics more deeply.
Second, the ethics function was established. The impact factors of the lackness of China CPV's professional ethics were analyzed through the econometric models, breaking through the limitations of traditional ethics research which only use a single logical reasoning.
Third, the construction framework of China CPV's professional ethics was given. From a macro, meso and micro levels, a set of implementation measures were put forward.
引文
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