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财政部有关负责人就制定和实施《资产评估基本准则》答记者问

2017-09-19 16:18:58   中国经济网

为了贯彻落实资产评估法,规范资产评估行为,加强资产评估执业监管,推动资产评估准则建设,2017年8月23日,财政部制定发布了《资产评估基本准则》(以下简称《基本准则》),自2017年10月1日起施行。2004年2月25日发布的《资产评估准则——基本准则》和《资产评估职业道德准则——基本准则》同时废止。近日,财政部资产管理司有关负责人就制定和实施《基本准则》有关问题回答了记者提问。

1.问:制定《基本准则》的背景是什么?

答:《资产评估准则——基本准则》和《资产评估职业道德准则——基本准则》自2004年发布施行以来,得到了国内评估界、委托人和政府部门的普遍认可,在规范资产评估执业行为,维护公共利益,提升行业公信力方面,发挥了重要作用。当前,准则的实施环境在法律、监管、实践等方面发生重大变化,为此财政部制定出台了《基本准则》。

一是贯彻落实《资产评估法》要求。2016年出台的《资产评估法》规定国务院有关行政管理部门组织制定评估基本准则,评估机构及其评估专业人员开展业务应当遵守评估准则,违反评估准则要承担相应的法律责任。同时,《资产评估法》还对评估方法、评估程序、评估报告、评估档案等具体内容做出了规定。基本准则需要与《资产评估法》进行有效衔接。

二是资产评估实践提出更新要求。资产评估行业作为专业服务行业,必须以专业赢得市场,以专业赢得尊重,资产评估基本准则是重要的专业支撑。随着全面深化改革的持续推进,资产评估服务的市场属性进一步加强,市场范围进一步拓宽,资产类型进一步增加,市场经济发展对基本准则的专业性提出更高的要求,需要及时更新和完善。另外,经过多年实践检验,原准则中有些不适应资产评估发展要求的规定逐渐显现,需要及时更新完善。基本准则作为资产评估执业准则和职业道德准则的编制依据,需要根据实践要求更新。

三是强化资产评估行业监管要求。《资产评估行业财政监督管理办法》(财政部令第86号)规定,财政部门对资产评估专业服务的行政监管以资产评估准则为依据。在推动放管服改革的背景下,基本准则需要针对资产评估程序、资产评估报告、资产评估档案等重点监管环节细化相关规定,增加准则的可操作性,以适应监管方式改革和监管内容细化的要求。

2.问:《基本准则》出台的主要意义是什么?

答:从总体上看,《基本准则》对推动资产评估准则建设,规范资产评估执业行为,强化资产评估执业监管,保护资产评估当事人合法权益和公共利益具有重要意义。

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