Analysis Of Asset Valuation Fraud Determinants

Asset appraisal fraud is to affect the social public interests and national economicproblems of normal order. This phenomenon is due to the asset appraisal industry moreinternal as well as the asset appraisal institution and the industry outside the interests ofthe intricate relationship between other objects.Analysis of asset appraisal the happeningof the fraud, grasp the mechanism of the interest relationship is the key.This study inherent fraud in asset appraisal industry, from the asset appraisalinstitutions and business relationship of the parties, the asset appraisal institution andindustry regulatory relationship and the asset appraisal institution itself form a detailedanalysis of three aspects, using the method of evolutionary game theory to combclassification, factors that affect the fraud happened parameterized discuss these factorson the fraud happened, the decisive factor to create relationship parties strategy of fitnessfunction to reproduce dynamic analysis, looking for evolutionary stable equilibrium ofthe system. Then, the author uses Simulink8.0simulation appraisal fraud strategyevolution process, thus comprehensive and in-depth and intuitively analyze the assetappraisal institution in the decision mechanism of fraud.In this paper, through the research about the relation between three dimensions, thefollowing conclusions:First of all, the asset appraisal institution and commissioned by the business world,the most ideal situation is the principal awe, integrity of the asset appraisal institution in"if stretched out his hand, will be" under the regulation of deterrence, the principalconsciously abide by economic rule, in the appraisal agency entrusted business withoutany influence the asset appraisal institution independent fair principle. At the same time,the appropriate measures to limit the asset appraisal business delegate relationship froman asset appraisal institution transfer to another institution, can reduce the principal fraudafter the request was refused to continue the possibility of making requests to other agencies.Secondly, in the asset appraisal institution and the industry regulator, the gamebetween the for regulators, not sympathetic policy can prevent the occurrence of fraud,or not loose tube policy will lead to the asset appraisal industry credit loss. Industryregulators take passive regulation to found the asset appraisal institution would give fraudheavy fines, also can achieve the effect of deterrence of fraud. Based on this, the industryregulator will support widely supervision costs to strict on introduce demonstration case,there will be twice the result with half the effort. In addition, the popularization of theasset appraisal industry in society, it also helps that asset appraisal fraud found andeliminated.Thirdly, the asset appraisal institution tell us the game model between differentorganization forms, inhibit the fraud of the asset appraisal industry, can also change theproportion of the asset appraisal institution in the industry organization form. Enhancethe comprehensive tax limited liability the asset appraisal institution, force in the industryto adopt this kind of organization form of the decrease in the number of institutions, willincrease in the implementation of the fraud motivation of personal cost, achieve the goalof containment dishonest behavior. At the same time, encourage mergers between assetappraisal institutions, training the scale of individual industry, raise the normal fee, assetappraisal business can achieve the purpose of good faith construction of asset appraisalindustry.