A Study On The Influencing Factors Of Assets Evaluation Institution Independence And Its Improvement Path

Independence is the cornerstone and soul of the occupational ethics in the asset evaluation industry,and it is the prerequisite for the asset evaluation to provide an objective and impartial value system for the society.Asset evaluation institutions and asset evaluation perform asset evaluation business on the standpoint of independent third parties.Only by ensuring independence can they really play the role of value evaluation,judgement and pricing.In recent years,a series of false evaluation cases caused by the lack of independence have had a great negative impact on theasset evaluation industry,seriously affected the reputation of the industry,and made people highly querying the objective fairness of the evaluation industry.As a result,the assessment of independence has attracted the attention of the public and the majority of the assessment professionals.However,when we begin to have a clear understanding of independence,we should also pay attention to the lack of research on the independence of asset assessment.Therefore,it is particularly important to analyze the influencing factors of the independence of asset evaluation and to put forward the corresponding improvement path for its problems.Each major category is further refined and divided into 20 sub-categories of influencing factors.This paper first introduces the research background of independence and analyzes the importance of independence to the assessment industry,explains the relationship between independence and the assessment industry,and points out the important role of independence in assessing the industry and the overall market economy.Second,it discusses the specific definitions and corresponding arguments of independence of national associations such as American Association,European Association,and China Association.Analyzed and compared the differences in the independence requirements of various major countries in the asset valuation business.Then it analyzes the status quo of the development of China's assessment of independence and the problems in the development process.It uses the Likert scale to conduct questionnaire surveys to investigate the key factors affecting China's assessment of independence,and divides the main influencing factors into three major categories: society.At the environmental level,policy level,and the characteristics of the assessment body itself.Finally,the entropy weight method was used to measure the weight of each sub-influencing factor influencing independence,and the weight was set to measure the degree of independence of the assessment agency.Through analysis and research,the main findings of this paper are as follows: First,the influencing factors affecting the independence of assessment are divided into the following three aspects: social environment,policy factors,and the characteristics of the assessment subject itself,of which the assessment subject has the greatest influence on its own.Second,in practice,the entropy method can be used to weight individual influencing factors to construct a measurement system for the independence of assets assessment,so as to quantitatively study the independence of asset assessment institutions.The measurement method proposed in this paper has certain applicability.Thirdly,there is lag in the formulation of the independence criteria for asset assessment in China.The independence criterion itself has its own flaws.It improves the assessment environment,enhances supervision of regulatory agencies,strengthens the appraisers' own professional ethics,and establishes a better legal system.It can improve the independence of asset assessment agencies and asset appraisers.The main contributions of this paper are as follows: First,the use of questionnaires to investigate the key factors that affect China's assessment of independence,to classify the factors that affect the independence of assessment,and to address different issues,from regulatory agencies,non-governmental monitoring agencies,and business affairs.The design and implementation perspective of the internal control proposes solutions to improve the independence of the assessment.Second,this paper adopts a more scientific objective weighting method of entropy weight to determine the objective weight,which can avoid the subjectivity of the weight given,making the research conclusion more objective.