摘要
本文基于多年破产重整评估实务,通过对破产评估和传统评估在评估目的、评估范围、报告类型、评估基准日、价值类型、评估程序、异议处理以及费用支付等方面差异性分析,总结出破产评估特性和启示,有助于更好开展破产评估委托、破产评估结果和运用、评估结果异议的解决,降低评估师执业风险,减少破产管理人误用评估结果等方面具有促进作用。
Based on years of practical experience in bankruptcy reorganization evaluation,this paper analyzes the differences between bankruptcy evaluation and traditional evaluation in terms of evaluation purpose,evaluation scope,report type,evaluation reference date,value type,evaluation procedure,objection handling,and fee payment,and summarizes the characteristics and implications of bankruptcy evaluation,which can promote the better implementation of bankruptcy evaluation mandates,the utilization of bankruptcy evaluation results,the resolution of evaluation result objections,the reduction of the practice risks of evaluators,and the reduction of the misuse of evaluation results by bankruptcy administrators.
作者
阮春雄
Ruan Chunxiong(Guangxi Zhonglian Asset Evaluation Group Co.,Ltd.,Nanning,Guangxi 530028)
出处
《中国资产评估》
2024年第10期53-58,共6页
Appraisal Journal of China
关键词
企业破产重整
破产评估特性
Enterprise bankruptcy reorganization
Characteristics of bankruptcy evaluation
