【作者】 刘志彬；

【导师】 王淑珍；

【作者基本信息】 河北农业大学 ， 农业经济管理， 2004， 硕士

【摘要】 资产评估是商品经济发展到一定阶段的产物，它总在一定的环境中存在和发展，其发展速度和功能的实现程度受到环境的制约。在我国，资产评估是伴随着改革开放的不断深入和社会主义市场经济体制的日臻完善而逐渐产生并得到了迅速的发展。在全球化和知识经济时代，深刻变化的国际国内环境为资产评估行业提供了更为广阔的发展空间，同时也出现了大量的新情况和新问题，资产评估行业正面临环境所赋予的机遇与挑战。资产评估只有立足于变化的客观环境，不断丰富和完善体系，不断拓展新的评估领域，才能充分实现其功能价值。基于此，我们有必要在诸多学者的研究成果的基础上，多角度分析我国资产评估行业所面临的内部和外部环境，并深入探讨改善我国资产评估环境的各种对策和措施，以保证资产评估行业的健康发展。《资产评估机构执业环境研究》正是一次大胆的尝试，本文通过系统研究资产评估机构执业环境的内涵、资产评估机构执业的内部和外部环境以及如何完善资产评估机构的执业环境，旨在规范资产评估机构合理执业，提高资产评估机构的执业质量，进而促进资产评估实践的发展。全文由四部分组成： 第一部分：资产评估环境理论概述。第一，述评环境理论的研究成果。概述国内外关于环境研究的理论及借鉴意义，尤其强调马克思主义环境观对资产评估环境研究的指导意义；第二，归纳一般环境的含义、类型及属性；第三，根据环境的共性和资产评估环境的个性，探讨了资产评估机构执业环境的含义、类型和特点；最后，简要分析资产评估机构与其所处环境之间的辩证关系。 第二部分：资产评估机构执业的外部环境。将资产评估机构执业的外部环境分成经济环境、政治环境、法律法规制度环境、社会文化教育环境和国际环境分别论述其环境现状及对资产评估行业的影响。 第三部分：资产评估机构执业的内部环境。从资产评估机构执业的委托方或报告使用人、资产评估机构的内部管理、注册资产评估师的执业能力与执业水平、资产评估执业机构的行业管理体制和资产评估执业机构的行业监管等五方面系统分析资产评估机构执业的内部环境。 第四部分：资产评估各环境要素的协调配合。这部分是全文的归宿，是资产评估环境研究的实践意义的具体化。首先，概述资产评估各环境要素之间的互补关系与联合效应；其次，阐述资产评估环境对资产评估的反作用；最后，从资产评估的外部环境和内部环境出发，提出建设健康资产评估环境的措施，以期促进资产评估行业的健康发展。更多还原

【Abstract】 With the development of the commodity economy, Assets appraisal occurred. It emerges and develops in the environment, the speeds of develop and the realization of function depends on the environment. In our country, under the policy of Reform and Opening-up, Assets appraisal was born and it gives a quickly speed. In the period of the globalization and intellectual economy, the international and domestic environment which in changing deeply gives the assets appraisal industry wider room to develop, and bring about a lot of new problems. Assets appraisal industry is faced with chance and difficulty. When assets appraisal stands in the changing environment and improves the system to develop the new field, it can realize its function and value. Therefore, to ensure the fitness development of the assets appraisal industry we should study the relation of the environment from different sides basing on the research of many scholars. Study on environment of assets appraisal is a bold try on studying relation between the environment and the assets appraisal. Through systematically studying the environment connotation of assets appraisal, internal and external impaction on the assets appraisal, how to improve the environment of the assets appraisal, this paper aims at consummating fundamental theory of assets appraisal, and promoting development of practice of assets appraisal. This paper consists of four parts.Part one: outline of executive environment of assets appraisal agencies. Firstly, the author sums up the different theories of environment research, especially emphasizes the directive function of the environment theory. Secondly, the author discusses the meaning, sorts and characteristics of the general environment. Thirdly, according to the shared attribute of general environment and individual attribute, the author presents the meaning, sorts and characteristics of the executive environments of assets appraisal agencies. At last, the author analyzes the dialectical relationship between the assets appraisal and the environment each other.Part two: the external environment of the assets appraisal. The external environment is composed of economy environment, political environment, legislation and regulation environment, society and education environment and the international environment of the assets appraisal industry. The author analyzed the present situation and the influence on the assets appraisal.Part three: the internal environment of the assets appraisal. The internal environment is composed of the assets appraisal organization’s recommender, the inside administration of the assets appraisal organization, the ability of the assets appraisal personnel, the administration system and the supervise environment of the assets appraisal industry. Theauthor deep-going all kinds of environment, which have been referenced in the upside.Part four: the harmonization of the environment constitutions. This part is the goal of this paper and the embodiment of the studying on the executive environments of assets appraisal agencies. Firstly, the author explicated the relation between the assets appraisal and the environments. At last, the external and internal environment antidote is introduced, which expected to ensure fitness development of the assets appraisal industry.更多还原