First of all, the role of consultant,
In a sense, asset appraisal is a kind of professional technical consulting activity with consulting function. The function of consultation means that the conclusion of asset appraisal provides professional appraisal opinions for asset business. Although this opinion itself has no enforcement effect, it can be used as a reference for enterprise inquiry and bidding.
Second, the role of certification,
Forensic examination includes identification and proof. Appraisal is an independent judgment made by experts on the current price of asset transactions according to professional principles, which provides theoretical and factual support for this judgment and makes it reasonable and well-founded.
Third, the promotion effect,
The promotion of asset appraisal is mainly manifested in three aspects:
1, which can promote the optimal allocation of resources;
2. It can promote the owners to safeguard their legitimate rights and interests,
3. It can promote the internationalization and further opening of asset appraisal.
Extended data:
First, the rules of asset appraisal:
1. Asset appraisal must be undertaken by specialized institutions and personnel with professional knowledge;
2. Assets appraisal must be based on laws and comply with relevant regulations and policies;
3. Assets appraisal must follow the applicable principles;
4. Assets appraisal must conform to the prescribed appraisal procedures and standards;
5. Assets appraisal must use scientific appraisal methods and unified monetary unit valuation.
Second, the classification of asset appraisal:
1. The appraisal of contracted and leased operating assets aims at evaluating the operating performance of enterprises or operators;
2. Assets appraisal of joint ventures, joint-stock enterprises and Sino-foreign joint ventures aims to determine the reasonable rights and interests of investors as the present value of assets;
3, asset auction, transfer, bankruptcy liquidation of asset evaluation, the purpose is to determine the reserve price of asset auction;
4, mortgage loans, economic guarantee assets evaluation, the purpose is to determine the present value of enterprise assets, to obtain credit;
5. The purpose of tax assessment is to determine the tax payable.
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