摘要
公正性和专业胜任能力是评估机构的生存基础。从“宏远”事件中反映出我国中介机构的专业水平有待提高,主要表现在评估范围和标的物是否明确,评估目的和评估报告的使用及风险控制三个方面。
Impartiality and professional competence is the basis for valuation firms to exist. The 'Hongyuan' event reflects that the professional competence of China's intermediary firms should be improved, especially in three aspects: defining valuation scope and subjects, in employing valuation purpose and reports, and risk control.
出处
《中国资产评估》
CSSCI
2001年第1期15-16,共2页
Appraisal Journal of China