【作者】 熊伟；

【导师】 刘永泽；

【作者基本信息】 东北财经大学 ， 会计学， 2011， 博士

【摘要】 改革开放三十多年来,资产评估对中国经济改革和发展做出了积极贡献：资产评估不仅有力地支持了国企改革和非公有制企业的迅速发展,而且积极地推动了金融体制改革,并有效地规范了资本市场的发展。在复杂的社会环境下,资产评估以其专业化社会中介的身份,成为联系政府、企业和公众的桥梁和纽带,为交易的双方提供公平、公允、公正的专业意见,有效地保障了市场经济秩序正常进行,为经济改革的成功奠定了坚实的微观基础。随着我国经济发展方式的转变、经济结构的调整,资产评估市场已经转型,正朝着服务对象多元化、细化的方向发展。目前资产评估已渗透到企业改制、金融监管、资本市场、房地产市场、知识产权战略实施、林权制度改革等经济生活的各个方面。面对已经转型的评估市场,评估行业如何应对已经是无法回避的问题。人力资源作为知识和智能的最基本载体,是推动和实现组织创新的第一资源,而注册资产评估师则是我国资产评估行业创新和发展的第一资源。中国评估行业现已经拥有数万名注册资产评估师和从业人员,为市场经济科学发展起到了保驾护航的作用。但是,随着资产评估的市场转型,高质量的多元化的评估业务对资产评估人员的要求越来越高,资产评估人员结构性供需失衡的状态日渐明显。资产评估高端人才培养问题必须提到立业、兴业的高度来研究。提高评估人员的胜任能力,对于评估行业充分发挥在市场经济中的政治价值、社会价值和经济价值有极大的推动作用。胜任能力的界定和胜任能力框架的明晰,对于注册资产评估师而言,是其今后努力的方向和目标,对于行业主管机构而言,评估行业可以以此为依据来设置准入门槛,安排后续教育内容。而对于资产评估学历教育而言,是教育部门科学设定评估专业培养目标的基本依据,是保证资产评估学历教育与评估市场需求衔接的指引。基于上述背景,本文拟定了如下的研究内容：第一部分导论。交待了论文的写作动机,分析了本研究的理论意义、现实意义,介绍了研究思路和方法、研究内容与结构安排,并概括了研究贡献和局限性。第二部分是研究综述。主要对国内外有关注册资产评估师胜任能力研究的现状进行了简要梳理,并分析了现有研究的不足之处,提出本研究拟解决的主要问题。第三部分探讨了注册资产评估师胜任能力研究的相关理论。论文首先分析的是注册资产评估师的专业定位问题,然后对胜任能力研究的基本概念和基本理论进行了梳理,最后从市场细分的角度确立了资产评估的主要业务领域。第四部分构建了注册资产评估师的胜任能力框架。该部分首先阐述了注册资产评估的基本胜任能力的内容,系统论述了细分市场下从事不同评估业务的注册资产评估师的特殊胜任能力,最后构建出注册资产评估师的胜任能力框架。第五部分从学历教育的角度探讨注册资产评估师胜任能力的取得和养成。在资产评估学历教育研究中,论文首先分析了资产评估学历教育的必要性,在对我国资产评估学历教育情况的现状进行分析的基础上,构建出以培养胜任能力为核心的资产评估学历教育体系。第六部分从准入制度的角度探讨了注册资产评估师胜任能力的识别与衡量。本部分首先分析了我国资产评估准入制度的现状,然后详细地开展了资产评估准入制度的国际和国内借鉴研究,提出我国新型的资产评估准入制度的构建设想。第七部分从继续教育的角度探讨注册资产评估师胜任能力的保持和提升。在资产评估继续教育研究中,以资产评估继续教育的必要性分析为起点,详细阐述了我国资产评估继续教育的现状,提出了完善资产评估继续教育的具体设想。本文的创新点主要有二：第一：由于资产评估的边缘性质和资产评估细分市场的复杂性,注册资产评估师胜任能力的界定本身就比较复杂,到目前为止尚未有人系统地研究。在业务分类的基础上对从事不同类型评估业务的注册资产评估师的胜任能力进行匹配性分析,会受到专业交叉及边缘化制约,从而使这一研究变得困难和复杂。随着评估市场的转型,金融资产评估、税基评估和以财务报告为目的的评估等新兴评估领域的出现对评估人员胜任能力提出了更高的要求,本文在构建注册资产评估师胜任能力框架的时候将新的评估领域纳入其中。第二：本文的创新之处还体现在对资产评估准入制度的重新规划和设想,本文提出了改革现行注册资产评估师考试制度的设想,并对设立见习注册资产评估师制度提出较为具体的思路。当然,由于作者能力有限,这只是一种初步的设想,受现实条件的约束,有很多不完善的地方,期待在未来不断完善。注册资产评估师胜任能力的培养需要系统的学历教育、科学的准入制度和有针对性的后续教育。本文在总结前人研究的基础上分别从胜任能力的取得和养成、识别和衡量、保持和提升三个方面来进行研究,力图全面系统地把培养注册资产评估师的胜任能力的各个环节、各个环节之间的逻辑关系和匹配关系及其具体要求做出较为深刻的阐述。更多还原

【Abstract】 Since Reform and Opening more than 30 years ago, asset valuation makes positive contribution on China’s economic reform and development:asset valuation not only effectively supports the reform of state-owned enterprises and the rapid development of the non-public enterprises, but also actively promotes the reform of the financial system, and effectively regulates the development of capital markets. In a complex social environment, asset valuation with its professional social intermediary identity becomes the bridge and link between the government, enterprises and public, provides fair and professional opinions for both sides of a business transaction, effectively guarantees the normal order of market economy, and lays the solid microeconomic foundation for success of economic reform. Along with the transformation of economy development mode and the adjustment of economic structure in our country, assets valuation market has transformed, is moving toward service object diversity and refined direction. Currently, assets valuation has penetrated into enterprise restructuring, financial supervision, capital market, real estate market, jewelry market, intellectual property rights strategy implementation, the forest right system reform etc. all aspects of economic life. In the face of the new situation and transition of valuation market, how to deal with the situation has been our never-to-be-evaded problem.As the most basic knowledge and intelligence carrier, human resources are the first resource to promote and realize the organization innovation. And CPV is the first resource about the asset valuation industry innovation and development. Tens of thousands of CPV and practitioners play an escort role for market economy scientific development in China. Along with the asset valuation market transition, valuation industry will provide higher quality value service, the shortage of high-end talent and personnel structural imbalance state of supply and demand become increasingly obvious.Raise of professional competency plays great role of the politics of value, social value and economic value in a market economy. CPV’s competency definition and competency framework clarity are necessary. CPV can find the directions and goals in the future. Industry authorities can set the admittance threshold, arrange the continuing education content. As far as asset valuation education with record of formal schooling is concerned, education department can set scientifically professional training objectives and subdivide professional direction. All these will guarantee the cohesion of the asset valuation education with record of formal schooling and the market demand. Based on the background, this paper can be divided into six parts:ChapterⅠ:Introduction. It explains the motives, analyzes the theoretical significance and realistic significance, introduces thoughts and methods, research content and structure arrangement, and summarizes research contributions and limitations.ChapterⅡ:Literature review. It summarize the domestic and foreign relevant present situation of the research, analyzes briefly the existing research deficiency, and puts forward the main research plans to solve this problem.ChapterⅢ:Summary of the related theory. It firstly analyzes the problem of CPV’s Specialty orientation, summrize sthe basic concept and basic theory, and establishes the major business fields of assets valuation from the angle market segmentation.ChapterⅣ:Framework of CPV’s competency. This part expounds asset valuation basic competency, discusses systematically the special competency under market segment, and finally constructs CPV’s professional competency framework.ChapterⅤ:CPV’s Competency acquisition and cultivation. In the study of education with record of formal schooling, this paper analyzes the necessity and current situation, and constructs the according education system with cultivation competency at its heart.ChapterⅥ:CPV’s Competency identification and measure. This part analyzes the current situation of asset valuation admittance system and domestic and overseas assets valuation admittance system, and puts forward the concrete ideas of perfecting our assets valuation admittance system.ChapterⅦ:CPV’s Competency maintaining and promotion. In the continuing education study, this paper analyzes the necessity and current situation, and proposes the perfect plan.The paper includes two innovations:Ⅰ:Due to the edge properties and the complexity, the research of CPV’s competency is more complex, so far, no one has systematically studied it. Whether classification of CPV or matching of knowledge foundation, professional structure and practical experience for different types of CPV, which become difficult and complicated, and thus become the research emphasis and difficulty.Along with the transformation of valuation market, the appearance of financial assets valuation, tax assessment, valuation for financial report and other emerging evaluation field has brought new task, has a higher requirements about personnel competency, this paper brings the fresh valuation field into the research. Ⅱ:the innovation of this paper points out redesign of the asset valuation admittance system. This paper puts forward ideas of the reform of the CPV’s examination system, and sets up relatively specific ideas of apprentice CPV’s system. Of course, since the author ability is limited, this is just a preliminary idea, there are many drawbacks by the practical condition of constraint, and the author expects improvement in the future. CPV’s professional competency cultivation needs scientific admittance system, the systematic education with record of formal schooling and targeted continuing education. Based on the summarization of the previous studies, the paper research three aspects, which are the competency of acquisition and cultivation, identification and measure, maintaining and promotion. The paper profoundly elaborates each link, and the logical and matching relationship between each link of the cultivation of CPV’s competency.更多还原