Research On The Appraisal And Optimization Of Internal Control Quality Of Asset Evaluation Agencies Based On The Perspective Of Prudent Risk Management

Accelerating the development of modern service industry is an inevitable requirement for achieving high-quality development in China,and asset evaluation agencies,as the significant service agencies,have become an indispensable part of the market-oriented economy.Asset evaluation agencies should make full use of value discovery,value analysis,value guidance and value protection,etc.,in order to strengthen the new momentum of the service economy and promote the construction of the modern economic system.While the internal control system,as a key cornerstone of the asset evaluation agencies,plays an important role in its development process.Since the quality of internal control is vitally important to the assets evaluation agencies,it is urgent to design a reasonable evaluation index system to appraise the quality of internal control.However,at present,most of the assets evaluation agencies have not formed a sophisticated internal control evaluation system,and have not yet defined the quantitative standards of internal control evaluation indicators.Based on this situation,this paper intends to study the internal control quality of asset evaluation agencies,in order to help the construction of internal control system and promote the transformation of the asset evaluation industry.This thesis systematically reviewed the current status of internal control system quality appraisal of asset evaluation agencies.Under the guidance of the latest version of the COSO framework,this thesis found that asset evaluation agencies have problems such as weak internal control environments,unimplemented control activities,and insufficient supervision of controls.The internal causes of these problems mainly focus on the incomplete internal control of the asset evaluation agencies,the more frequent adverse selection of the small asset evaluation agencies,and the lack of external supervision of the internal control system.The external causes of these problems are the management system lags behind the development of the business,the income gap of a few large monopoly agencies,and the serious information asymmetry in the asset evaluation industry.Based on this,this thesis from the perspective of prudent risk management,further systematically designs the evaluation system of the evaluation agencies’ quality.Under the nine first-level indicators of corporate strategy formulation,organizational governance structure,corporate cultural atmosphere,business goal setting,business process application,corporate performance support,information communication improvement,and performance monitoring feedback.At the same time using the entropy weighting method and the AHP comprehensive weighting method to weight the indicator system,and using the NY evaluation agency as an example to research the applicability of the measurement system.Finally,this article gives some feasible suggestions on how to improve the quality of the internal control of China’s asset evaluation agencies.The main contributions of this thesis are as follows: First,this thesis systematically sorts out the history,current status,and evaluation methods of the internal control quality of asset evaluation.It not only collates the regulatory and guiding regulatory documents on internal control of asset evaluation,but also summarizes China.Asset evaluation associations and relevant government departments’ supervision measures.Second,this thesis summarizes internal and external reasons that affect the quality of internal control of asset evaluation agencies,from corporate strategy formulation,organizational governance structure,and corporate culture atmosphere,business goal setting,business process application,enterprise performance support,information communication improvement,effect monitoring feedback and other aspects have established an internal control quality evaluation system for asset evaluation agencies,which has an vital promotion applicability.