文档介绍：山东财经大学本科毕业论文( 设计) 题目: 资产评估风险浅析 Analysis on Risk of Asset Valuation 学院会计学院专业资产评估班级 0801 学号 20081111111111 姓名 11111111 指导教师山东财经大学教务处制二O一二年五月山东财经大学学士学位论文山东财经大学学士学位论文原创性声明本人郑重声明:所呈交的学位论文,是本人在导师的指导下进行研究工作所取得的成果。除文中已经注明引用的内容外,本论文不含任何其他个人或集体已经发表或撰写过的研究成果。对本文的研究做出重要贡献的个人和集体,均已在论文中作了明确的说明并表示了谢意。本声明的法律结果由本人承担。学位论文作者签名: 年月日山东财经大学关于论文使用授权的说明本人完全了解山东财经大学有关保留、使用学士学位论文的规定,即:学校有权保留、送交论文的复印件,允许论文被查阅,学校可以公布论文的全部或部分内容,可以采用影印或其他复制手段保存论文。指导教师签名: 论文作者签名: 年月日年月日山东财经大学学士学位论文资产评估风险浅析摘要随着我国市场经济体制改革的不断深入,市场交易活动越来越频繁,人们对市场经济活动中不确定因素和事项的风险意识逐渐加强,对未知风险和问题的解决也越来越靠具有专业判断能力的中介机构。作为一种中介鉴证工作,资产评估得到了前所未有的快速发展。同时,何如规避和防范资产评估风险也成为评估行业发展过程中所要解决的重要问题,也成为专家学者必须研究解决的重大课题。针对当前我国资产评估的发展现状,在借鉴以往学者研究成果的基础上文章首先介绍了资产评估风险相关概念、特征以及评估理论的发展状况。针对风险发生的环境,文章将评估风险分为外部风险、关联风险和内部风险。针对风险发生主体的不同,文章在三大风险的基础上进行了更为详细的分类,力求全面系统的阐述更多的评估风险。最后文章从政府、行业协会、评估主体等不同角度提出防范风险的相应措施,以达到帮助评估主体提高识别风险、正确评价风险能力目的。关键词:资产评估;风险;资产评估风险;风险因素山东财经大学学士学位论文 A nalysis on Risk of Asset V aluation ABSTRACT With Chinese market economic system reform going deep, market trading activities e more and more frequent. people' s consciousness in market economic activities of risk on uncertain factors and things has stronger and stronger . people have depended on more and more agencies which have capability to make professional judgement. As an intermediary verification work, asset valuation has obtained unprecedented fast development. At the same time , How to avoid and prevent t he asset valuation risks ha s been an important problem which to try to solve in the process of the development of the valuation industry . Also became a major task to the expert and scholars to try to solve. In view of the current situation of the development of the assets valuation in China and In reference to previous scholars ’ research achievements, the concept and characteristic of asset appraisal risk related and the theory of valuation development are introduced in the treatise. According to the occurrence risk s’ environment, the treatise is divided into the external risk, associ