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The Study On Evaluation System Of The Effectiveness Of Assets Valuation Standards

Posted on:2011-04-30Degree:MasterType:Thesis
Country:ChinaCandidate:L DengFull Text:PDF
GTID:2189360305469516Subject:Accounting
Abstract/Summary:PDF Full Text Request
The Ministry of Finance held the China Asset Evaluation Standards System Conference ,which Promulgated 15 criteria for asset evaluation including eight new guidelines in the November 28, 2007. It shows that China was formally established system of property assessment guidelines. The guidelines system is the technical specifications and codes of conduct of Implementation of the assessment of business for the Appraiser. It is also the Scale of Level of development assets assessment for the Public evaluation, is a basis for government regulation. At the same time, it is the valid reference of the rational use of the report for assess client and report user, is the core part of self-regulation for assessment of the industry, is a concrete manifestation of the level of theory and practice of assessment of the industry. So how effective of the current system of property assessment is and what should be the kind of evaluation system which is the Main issues to be resolved in this paper.The Evaluation System of Asset evaluation criteria is established in the study starting from the concept of the validity of Asset evaluation criteria, basing on the Factors of the validity of Asset evaluation criteria and certain principles. Empirical studies carried out by the Survey of assessment and evaluation institutions. The study is putted forward countermeasures and suggestions of improving the validity of Asset evaluation criteria at last.This paper is divided into five parts,This first part is the introduction which Described Coordinate research projects and research purposes, research significance, research status, research ideas, research methods and research framework. The second part of the assets described the Basic theory of the validity of Asset evaluation criteria which include the concept, Origin and Development and Significance of Asset evaluation criteria, the concept and the Composition of the validity of Asset evaluation criteria. The third part is the core of this article .Using of AHP and fuzzy comprehensive evaluation method, the study assigns to the weight of multi-level index of factors of the validity of Asset evaluation criteria, and then the degree of influence of each indicator is sorted. So the Evaluation System of Asset evaluation criteria is established. The fourth part is empirical research. The study mainly surveyed implementation and effectiveness of the influencing factors by assessment and evaluation institutions using Questionnaire approach. In the last part of the study, it proposed to strengthen the effectiveness of asset evaluation criteria for responses and suggestions.
Keywords/Search Tags:The effectiveness of Assets Valuation Standards, Evaluation, Standard-setting, Quality Standards, Standards Executive
PDF Full Text Request
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