A Case Study Of The Asset Appraisal Report Of JiuHao Group

The history of the evaluation industry in China is about 20 years,and the development time is short,and there are many problems.This article selects the saddle heavy stock and Jiuhao group restructuring the case of a major asset replacement,vanda assessment of zhejiang Jiuhao office services group co.,LTD.(hereinafter referred to as the "Jiuhao group)all equity item when evaluating assets not diligently,the assets evaluation report issued false records,good analysis of nine vanda group to evaluate the unreasonable place,from the perspective of appraisal institution and market regulation in assets reorganization of advice on how to make reasonable pricing.This article first introduced the selected topic background and carried on the thorough analysis of the selected topic significance,combined with the rules on the related party transactions and evaluation of assets in the aspects of academic analysis,which leads to the purpose of this study and content.Through rational agent,internal control,and information asymmetry theory basis and theoretical research paper introduces the second proposal by example analysis,the first narrates the reassembled in good nine and saddle,Jiuhao group the assets evaluation report information not truthfully report.Then saddle to both shares and Jiuhao group to introduce basic situation,and analyzes why the two,and thus,better reveal the vanda assess how the agency of colluding with the Jiuhao group for illegal behavior,to fraud.The value of a good group evaluation.Based on the analysis of the market comparison method,this paper analyzes the evaluation hypothesis of the flied in the future earnings forecast,which is obviously unreasonable,leading to an overestimation of the evaluation value.So the evaluation results and the actual results have very big difference,as well as the market for Jiuhao group and saddle weight stock restructuring between the failure of a series of reactions to study related party assets reorganization of the business assets evaluation must be conducted,to ensure that the trade fair.This paper analyzes how to prevent the asset reorganization from the perspective of the appraisal institution itself and the relevant supervisory departments.For violation behavior assessment institutions,relevant regulatory measures should be taken to encourage listed companies to disclose transactions about the price of trading assets assessment,strengthen the management of evaluation institutions for their own internal control.At the same time,the appraisal institution should perfect the internal management,take relevant measures to restrain the fraud behavior of the registered asset appraiser in the related transaction,and establish the enterprise culture of integrity management.In order to promote the socialist market economy of our country good and fast development provides a steady stream of positive energy.