What is an asset appraisal report? What are the characteristics of the asset appraisal report?

The asset appraisal report is a notarized report on the basic situation of the project appraisal process and its results issued by the entrusted asset appraisal institution to the entrusting party after completing the appraisal project. It is the result of the appraisal agency's performance of the appraisal contract, and it is the certification document of the appraisal agency's legal responsibility for the asset appraisal project. The evaluation report includes two parts: the text and the annex. It is a fair conclusion report issued by the appraisal institution after completing the appraisal work, and the report will take effect after being confirmed by the state-owned assets management department or the relevant competent department. "

I. Fairness

Fairness means that asset appraisal is independent for all parties, and it serves the needs of asset business, not the needs of any party in asset business.

Second, reality.

Reality refers to the evaluation and estimation of assets based on the evaluation base date and the actual situation of assets at that time.

Third, consultation.

Consultation means that the conclusion of asset appraisal is to provide professional appraisal opinions for asset business, and this opinion itself has no enforcement effect. Appraisers are only responsible for the conclusion that meets the requirements of professional norms, and are not responsible for the pricing decision of asset business.

Fourth, marketability.

Marketability refers to the remarkable characteristics of asset evaluation that are different from other accounting activities.

Predictability of verbs (short for verb)

Predictability refers to explaining the reality with the potential of assets in future time and space. Asset appraisal appeared after socialized mass production and commodity economy developed to a fairly high level. It refers to the behavior that the assets at a certain time are evaluated and estimated by a specialized agency or a specialized appraiser, following legal or fair standards and procedures, using scientific methods and taking currency as a unified measure for calculating rights and interests.