Research On The Assets Valuation Quality Problem Of China

The quality of asset valuation is the common issue concerned by people among socio-economic activities related with asset transactions. In this paper, economics, management and other related theories will be used. The paper expounded the basic theory of quality of asset valuation and evaluated the stakeholders'quality motive. The paper also constructed quality evaluation index system and internal quality control system of appraisal agencies and proposed the measures and suggestions to improve quality of asset valuation in our country, which would provide appraisal monitors and appraisal agencies with foundation to strengthen the quality management.This paper will be divided into seven parts and the main results of research:(1)The paper took environment of valuation quality as a basic element of valuation quality and proposed the concept of valuation quality that united quality of valuation result, quality of valuation progress and environment of valuation quality. Based the above research, the paper constructed the standard framework of valuation quality that the results of the valuation are reasonable, the valuation processes are compliance and valuation activities are legality.(2)The paper analyzed the motive of appraisal stakeholders from the view of economics and analyzed the deep-seated reasons that China's valuation quality is not high used game theory, the theory of supply and demand and the basic principles of cost-benefit. The paper had found that appraisal agencies were in a weak position gamed with customers. When the appraisal agencies gamed with monitors, two different combinations of game strategy had decided the result of valuation quality. Insufficient demands to high quality service of valuation and lower effectiveness of valuation quality were the internal reasons for low valuation quality.(3) Using the ideas of total quality management and system analysis, the paper constructed a evaluation system of valuation quality under the new concept of valuation quality and proposed the indistinct comprehensive judging method and the overall quality score method of the evaluation of appraisal agencies to provide monitors with a foundation of the comprehensively, systematically and scientifically evaluating the appraisal agency's valuation quality. (4)Referring to system control theory, the paper constructed the modal of internal quality control system of appraisal agencies and the three-dimensional quality control subsystem of peacekeeping vertical, horizontal and vertical dimension. The paper also proposed that building the peacekeeping vertical subsystem from appraisal agencies, appraisal project group and CPA; building the horizontal subsystem from appraisal Mainer, appraisal object and internal environment of appraisal agencies; building vertical subsystem from preparation phase of appraisal project, the project implementation phase and valuation reporting phase.(5)Viewing from the macroscopic, mesoscopic and microscopic, the paper proposed specific measures and proposals to improve the valuation quality in our country and provided government supervises, industry supervises and internal quality control of appraisal agencies with a basis.