资产评估舞弊行为成因及其治理 法学专业VIP免费

资产评估舞弊行为的成因分析及治理对策摘要资产评估在我国社会主义市场经济管理过程中占据极其重要的地位，是我国社会主义市场经济长治久安的重要保障。在资产评估过程中，相关机构与人员必须严格按照国家有关规定，综合分析与研判国有资产的变更情况，并且对该变更提出相映的管理意见与研究办法。在我国企业生产经营过程中，企业的资产重组、上市准备、厂房租赁等生产经营活动均离不开资产风险评估这一环节。当前我国国有资产风险评估工作仍然存在着诸多不足之处，这些问题影响了我国社会主义市场经济的健康有序发展，也给我国部分企业的生产经营造成了不同程度的阻碍。因此，对当前我国的资产评估行为进行分析，治理其中出现的各种舞弊行为就成为了相关从业人员面临的重大课题。[关键词]股权结构；包装上市；风险管理机制；执业风险ThecauseanalysisandCountermeasuresofassetsappraisalfraudABSTRACTAssetappraisaloccupiesanextremelyimportantpositioninthemanagementofmycountry'ssocialistmarketeconomy,anditisanimportantguaranteeforthelong-termstabilityofmycountry'ssocialistmarketeconomy.Intheprocessofassetevaluation,relevantinstitutionsandpersonnelmuststrictlyfollowrelevantnationalregulations,comprehensivelyanalyzeandjudgethechangesinstate-ownedassets,andputforwardcorrespondingmanagementopinionsandresearchmethodsforthechanges.IntheprocessofproductionandoperationofChineseenterprises,theassetriskassessmentisinseparablefromtheproductionandoperationactivitiesofenterprisessuchasassetreorganization,preparationforlisting,andplantleasing.Therearestillmanyshortcomingsinthecurrentstate-ownedassetriskassessmentworkinmycountry.Theseproblemshaveaffectedthehealthyandorderlydevelopmentofmycountry'ssocialistmarketeconomy,andhavealsocausedvaryingdegreesofobstaclestotheproductionandoperationofsomeChineseenterprises.Therefore,toanalyzethecurrentassetappraisalbehaviorinourcountry,themanagementofvariousfraudulentbehaviorshasbecomeamajorissuefacedbyrelevantpractitioners.[Keywords]Fraudinassetappraisal;Typesofrisk;Preventiveandcontrolmeasures;Impactoffraud1目录一.资产评估舞弊行为的原因............................................................3（一）外在原因....................................................................31.多头管理，阻碍资产评估行业的健康发展.......................................32.监管乏力，违规违法活动难以发现.............................................43.收费方式不合理，助长资产评估不规范行为的发生...............................44.相关法律法规不健全，理论研究相对滞后.......................................5（二）内在原因...................................................................51.股权结构过于集中...........................................................52.监督职能弱化...............................................................53.公司治理与内部控制脱节.....................................................54.监事会监控不力.............................................................6二．资产评估舞弊行为产生的风险.......................................................8（一）外部环境风险................................................................8（二）内部执业风险................................................................9（三）评估客体风险...............................................................10三．资产评估舞弊行为的现实影响......................................................11（一）为虚报注册资本、虚假出资提供虚假证明文件...................................12（二）利用虚假的资产评估报告骗取银行贷款..........