Asset appraisal is an indispensable social justice intermediary service industry in economic life. With the further deepening of reform and opening up, the rapid development of global economic integration, especially China's successful accession to the WTO, China's asset appraisal industry will surely usher in a broader development space. Opportunities are rare, and competition is inevitable. Therefore, perfecting the theoretical system and practical standards of asset appraisal, striving to improve the comprehensive competitiveness of the industry and establishing the national brand of asset appraisal have become the key to the healthy development of China's asset appraisal industry after China's entry into WTO and to calmly cope with global competition. The improvement of competitiveness first comes from the full understanding and continuous improvement of itself. In view of this, this paper intends to make some concrete discussions on several problems and countermeasures that need to be solved urgently in the current asset evaluation in China.
first, the main problems in the current asset appraisal in China
(1) The theoretical system of asset appraisal is not perfect and the appraisal standards are not uniform
The standardized development of asset appraisal requires a sound theoretical system and unified appraisal criteria. In practice, no matter developed countries or emerging countries, it is an important task to study evaluation theory and formulate evaluation criteria. In China, with the establishment of the macro-management system of "legal norms, government supervision and industry self-management", the development of asset appraisal industry will face a more relaxed policy environment. In this context, the weakness of China's asset appraisal theory system is becoming increasingly obvious. At the early stage of the development of the industry, more attention was paid to the international reference and introduction of evaluation methods and specific application knowledge, but the research on evaluation theory was far from enough, which led to the incomplete theoretical system of asset evaluation in China and the disconnection between theoretical research and practical operation, which made the formulation of evaluation criteria encounter great difficulties. Although China promulgated and implemented a series of industrial laws and regulations in 1991 and 1996, such as the Measures for the Administration of State-owned Assets Appraisal and the Opinions on Operational Norms of Assets Appraisal, on the whole, the business activities of assets appraisal and the ethics of appraisers could not be fundamentally standardized, so the industry self-discipline system could not be formed, and the strengthening of appraisal management could only rely on administrative departments. However, since this norm and criterion came from different administrative departments, It pays more attention to its own industry particularity, but ignores the common needs of the whole asset appraisal industry, which leads to the low transparency of the technical standards of the appraisal industry in actual operation and becomes an important means to prevent other departments from entering the appraisal market, which greatly reduces the fairness and efficiency of the asset appraisal industry. It is urgent to improve the theoretical system of asset appraisal and speed up the formulation of unified appraisal criteria.
(2) The service field of asset appraisal is relatively narrow, which fails to give full play to the due role of asset appraisal
From the perspective of world appraisal practice, the service scope of asset appraisal should be very extensive. Besides the appraisal at the time of property right change, personal assets, enterprise performance, scientific and technological achievements, patented technology, natural resources, etc. can all be the objects of appraisal service. However, in China, the appraisal is limited to the change of property rights, and the service targets are mainly state-owned enterprises and joint ventures, and most of them are one-time appraisals, which have not yet formed an all-round, long-term and continuous service model like foreign counterparts, which greatly restricts the due role of asset appraisal.
(3) More administrative intervention weakens the essential feature of asset appraisal-independence
As a new intermediary service industry, the rapid development of China's asset appraisal industry cannot be separated from the support and promotion of administrative forces. At the beginning of its establishment, many appraisal institutions in China were under the management and leadership of relevant departments in different administrative institutions, which promoted the marketization of asset appraisal to some extent. However, as a social intermediary service, asset appraisal is not an administrative function after all. It is a social intermediary activity independently carried out by specialized institutions and personnel according to applicable principles and standards, and on this basis, it takes full responsibility for the appraisal results. Therefore, independence is the essential feature of asset appraisal, and it is where all its significance and value lie. At any time and under any circumstances, asset appraisal cannot lose its independence. Therefore, the administrative intervention of the government, or the intervention of different management departments, is essentially contrary to the requirements of the independence of asset appraisal. In the long run, it will restrict and hinder the healthy development of asset appraisal in China. Especially after China's entry into WTO, international practice requires us to pay more attention to and actively maintain the detached and independent position of the asset appraisal industry, otherwise it will make the appraisal results lack of objectivity and impartiality, reduce the efficiency and credibility of the appraisal, weaken the moral constraints on the employees and institutions, and then the interests of interested parties may be infringed, which will eventually damage the reputation and image of China's asset appraisal industry. Therefore, strengthening the independence of asset appraisal and reducing administrative intervention is an urgent task for the healthy development of asset appraisal industry.
(4) The professional quality, knowledge structure and professional ethics of the practitioners restrict the development of the industry.
Appraisers are the main body of the appraisal business, and the development of the asset appraisal industry must rely on a large number of outstanding appraisers, who not only have profound professional knowledge and rich practical experience, but also have good professional ethics. However, judging from the current composition of practitioners in China, they cannot fully meet the higher requirements of the socialist market economy for appraisers. Specifically, first, some appraisers are older, although they are very dedicated and have rich experience, but their knowledge structure is aging, and they lack the ability to accept new knowledge, especially the learning and application of modern assets appraisal tools such as mathematics, foreign languages and computers are not effective; Second, among the current personnel, quite a few are part-time appraisers. Asset appraisal has become a second occupation, which is inconsistent with the importance of the appraisal industry and its requirements for personnel. The existence of part-time jobs will affect the level and quality of practice, and may even have a certain impact on social fairness. Facts have proved that it is a big misunderstanding to use part-time workers to develop asset appraisal. Third, a few employees can't resist the temptation of economic interests and violate professional ethics, which reduces the fair image of asset appraisal in people's minds; Fourth, the follow-up training and professional ethics education of the entire asset appraisal industry can't keep up with the pace of industry development.
(V) There are serious defects in the charging standard for asset appraisal
From the current practice of asset appraisal, the existing charging method for asset appraisal can no longer meet the requirements of industry development and has become an important factor affecting the quality of appraisal work and the reputation of appraisal industry. Its defects are highlighted in three aspects: First, the charging method based on the evaluation results in the existing evaluation methods violates the fairness of the evaluation industry and international practices. Asset evaluation is a social justice work. To ensure the objective notarization of the evaluation results, it is necessary to maintain its independence in form and content, and not aim at customer satisfaction. Its charging should be linked to the scope, difficulty and risk of the evaluation project, otherwise, it may lead appraisers to obtain higher income. Second, the charging method stipulates the charging limit standard of the evaluation project, but there is no minimum standard, which actually encourages the vicious competition of the evaluation institutions and personnel to compete for price reduction in their work, while asset evaluation has strict norms, and many working procedures cannot be omitted and overstepped. The competition between institutions should be the competition between evaluation quality and service, and it is by no means the competition of price reduction, because doing so will inevitably save many necessary procedures and steps to reduce the work cost, and the result is the decline of evaluation quality. Third, the fee standard set in 1992 has been extended to the present, which is obviously low, and can't meet the needs of the accumulation and development of the evaluation industry at this stage, which is not conducive to attracting more outstanding talents to work in this industry, as well as the follow-up training and education of appraisers, and is also not conducive to the scale of evaluation institutions and improving the ability to defend risks.