The Study On The CPV's Professional Ethics Of China

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:Chapterâ… : 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.Chapterâ…¡: 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.Chapterâ…¢: 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.Chapterâ…£: 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.Chapterâ…¤: 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.Chapterâ…¥: 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.Chapterâ…¦: 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.