According to some problems that need to be solved urgently in the management system of China's asset appraisal industry, this paper puts forward the reform ideas of China's asset appraisal industry management system in order to establish a self-discipline management system of social appraisal system under the guidance of the government.

Asset appraisal has a long history in developed countries, but it is a new industry in China. China's asset appraisal began in the late 1980s. The original purpose is to evaluate state-owned enterprises, prevent the loss of state-owned assets, and provide value evaluation services for Sino-foreign joint ventures, cooperation and other economic activities. With the continuous development of socialist market economy and the acceleration of international economic integration, China's asset appraisal industry is constantly improving itself and gradually moving towards independence and self-discipline. Undeniably, there are still some problems in the management system that restrict the development of China's asset appraisal industry.

First, the status quo of China's asset appraisal industry management system

1993 12 10, China Asset Appraisal Association was formally established, marking the transformation of China's asset appraisal industry from government management to industry self-discipline management. After the institutional reform in the State Council from 65438 to 0998, China Assets Appraisal Association really became a relatively independent industry self-regulatory organization. During the period of 1999, the Ministry of Finance issued the Notice on the Decoupling and Restructuring of Asset Appraisal Institutions, requiring all asset appraisal institutions affiliated to the Local Taxation Bureau, Audit Bureau, Finance Bureau and Real Estate Bureau at that time to be decoupled and restructured into partnerships or limited liability companies. From June 5438 to February 2003, the General Office of the State Council forwarded the Opinions of the Ministry of Finance on Strengthening and Standardizing the Evaluation of Industry Management, and proposed to strengthen the construction of industry self-discipline system. At the beginning of 2004, the Party Group of the Ministry of Finance decided, with the approval of the State Council, to continue to establish the China Assets Appraisal Association independently to perform the self-discipline management function of the industry, and the Enterprise Department of the Ministry of Finance will specifically exercise the administrative duties of appraisal. The Ministry of Finance has issued many documents, which provides a certain legal basis for the transition from administrative management to industry self-discipline in China's asset appraisal industry, and also proves the practical pace of the self-discipline system in China's asset appraisal industry.

However, it should be pointed out that there are still a series of problems to be solved urgently in China's current asset appraisal management system:

(A) multi-door, multi-head management

Influenced by historical reasons and driven by practical interests, China's asset appraisal industry has stepped out of "China characteristics" and become a * * * exclusive industry with multi-sector interference and multi-sector participation. In addition to the asset appraisal industry managed by the Ministry of Finance, the Ministry of Land and Resources, the Ministry of Construction and other departments have their own asset appraisal industries. The administrative power of these departments tends to expand and extend, and at the same time, they are given the right to be in charge of appraisal in this field, as well as the right to formulate appraisal laws, policies and standards. It is harmful and useless for multiple departments to direct "asset evaluation" at the same time. As an entrusting unit to evaluate the overall value of an enterprise, it is necessary to entrust at least three departments, including the Ministry of Finance, the Ministry of Construction and the Ministry of Land and Resources, to evaluate the value of assets such as machinery, equipment, buildings and land. This not only reduces the evaluation efficiency, but also increases the economic burden of the entrusting party.

The intervention of government departments easily leads to two wrong tendencies: one is power rent-seeking. The power of government departments is alienated into goods and capital. According to the "First Financial Daily" report, the appraisers in the industry once admitted that related party transactions and kickbacks have become the open secrets of the appraisal industry. Some evaluation companies used by government departments are designated. The evaluation project they are responsible for will get a high rebate from any evaluation company. Now the evaluation of market transactions has been dominated by government agencies, and it is difficult for evaluation companies to survive without it. The second is abnormal competition. Due to the limited living space of the asset appraisal industry, it is understandable that there is some competition within the industry, and normal competition can promote the benign development of the industry. However, in order to seize the asset appraisal market in China, government departments distorted the meaning of competition and even resorted to unscrupulous means. A famous figure in the evaluation field once brilliantly summed up the magic weapon of evaluation institutions-three axes, namely: interpersonal relationship, high kickback and price reduction. Rebate and price reduction will increase the operating cost of evaluation institutions, which is one of the effects brought by competition-cost increase. But what is the other price of this game? -The appraiser's "Jerry-building" behavior. They will greatly simplify the evaluation process according to the principle of cost-effectiveness and spend more time and energy on optimizing the evaluation report. These abnormal means of competition disturb the normal order of the evaluation market.

(b) Division of departments, with many restrictions.

Starting from their own jurisdiction, various departments have created a "Chinese-style" evaluation industry different from developed countries such as the United States. This omniscient and omnipotent evaluation industry has derived diversified professional qualifications, corresponding to the administrative departments of the evaluation industry. At present, there are generally three types of professional qualifications: asset appraisers, real estate appraisers and land appraisers, with a total of nearly 50,000 people (some with multiple qualifications). There are eight evaluation qualifications in 1999. A variety of qualifications coexist. On the surface, it seems to be a good phenomenon, which represents the refinement of the division of labor in China's asset appraisal industry and is conducive to improving the quality and efficiency of asset appraisal. But the realization of this effect must have a premise, that is, these qualified personnel have unified leadership and accept unified management. At present, the phenomenon of various qualifications in China is linked to the corresponding administrative departments, so it is a kind of pressure on appraisers, rather than improving efficiency and quality. Appraisers are busy taking the qualification examination for a living, but they ignore the specialization. There is a deep-seated problem behind this-broad but not specialized, broad but not deep. The credibility of China's asset appraisal industry is worth pondering.

(3) Trade associations are fragmented and closed to each other.

At present, there are three appraisal industry management associations in China, namely China Assets Appraisal Association, China, Shanghai, shanghai real estate appraisers association and China Land Appraisers Association, and their roles in appraisal industry management are limited. This is because: first, the self-discipline organization of the market intermediary service industry-asset appraisal industry association, only has formal independence, but its substantive independence is incomplete. They are subordinate to the corresponding government departments, not only mass organizations approved by the civil affairs departments, but also institutions affiliated to government departments. Moreover, the establishment is mainly based on career establishment, the leaders are appointed or recommended by government departments, and the functions are determined by government departments. Second, the free space of trade associations is very small. Generally, the transactional work of the asset appraisal industry is directly responsible by the corresponding government departments. For example, the management of evaluation projects, the approval of evaluation institutions, and some even the management of evaluation personnel. Trade associations are nominal organizations and have no chance to get involved in these work. Third, trade associations and their corresponding government departments are subordinate, not at the same level. He works under the leadership of the corresponding superior, understands the spirit of the superior and carries out the thoughts of the superior. Don't overstep your authority. Fourth, trade associations are led by higher-level government departments, and their working space is limited to vertical communication. While ignoring the horizontal communication. The three associations are fragmented. In particular, they are closed to each other and lack necessary communication and exchanges in personnel qualifications, institutional qualifications, method standards and so on. This has affected the socialization and marketization of the appraisal industry to a certain extent, intensified the differentiation of the appraisal industry and hindered the unification of the appraisal industry.

(D) The system of laws and regulations needs to be improved.

Since the birth of the asset appraisal industry, the Ministry of Finance, the State-owned Assets Supervision and Administration Commission and the later established Asset Appraisal Association have successively issued a series of professional standards and norms on asset appraisal in order to standardize the appraisers' professional behavior and guide the appraisal industry to develop smoothly along the right road, but these documents all show a kind of * * * lag. The established evaluation laws and regulations lag behind the evaluation practice and the development of socialist market economy, and cannot meet the urgent requirements of increasingly complex and diverse economic behaviors for asset evaluation. Up to now, there is no law that specifically regulates asset appraisal under the background of market economy, and there is no law of registered asset appraiser. Another feature of China's evaluation laws and regulations is: disunity. Different management departments have formulated different evaluation laws, policies and evaluation standards, and the related evaluation standards are also inconsistent. There is a lack of necessary and unified legal constraints on the responsibilities of relevant government departments, appraisal industry associations, appraisal intermediaries and appraisers, which leads to the situation that the laws and regulations of appraisal industry are not unified and appraisers cannot follow. Up to now, China has not formulated a law and regulation on the unified management of the evaluation industry, and there is no unified legal basis for the evaluation management of various professions, which directly affects the unity of the evaluation industry in China and intensifies the differentiation of the evaluation industry at present.

Two, the reform of China asset appraisal industry management system.

As a market intermediary service industry, the asset appraisal industry is characterized by independence, objectivity and impartiality, and it is also the lifeline of its survival and development. In order to make the asset appraisal work truly independent, objective and fair, it is necessary to build a scientific and reasonable asset appraisal management system model, so that it can advance and develop on the right track.

Regarding the management system reform of the asset appraisal industry, many scholars have mentioned the mode of "combining government management with industry self-discipline". The author believes that this is the golden mean, and the CPPCC has both, and has not put forward substantive reform ideas. Combining the two, the scheme is really good. But where does the combination meet? That is to say, in the combination of the two, which subject is heavier and which subject is lighter, or the two subjects are in an equal position. This is a fatal key point to solve the management system problem of China asset appraisal industry. If we can't solve the positioning problem of this meeting point well, our reform will be in vain and will return to the original point.

On August 27th, 2003, the fourth session of the Standing Committee of the 10th NPC in People's Republic of China (PRC) passed the People's Republic of China (PRC) Administrative Licensing Law, which came into effect on July 6th, 2004, and pointed out that the government should move from an "unlimited" government to a "limited" government. In the future, the government will no longer set up administrative licenses for those matters that can be decided by the market. The government's all-encompassing management style will be adjusted in the future. Only those markets can't self-regulate and allocate, and intermediary organizations can't self-discipline, can the government manage.

China's asset appraisal industry started late, so we may learn from the mature management system of foreign asset appraisal industry. The management systems of asset appraisal industry in the United States, Britain, Australia, Malaysia and other countries have their own merits, but the same thing is that the government rarely manages the appraisal industry, with self-discipline management as the main form. And they all experienced the development path from decentralization to unification.

According to the connection viewpoint in Marxist philosophy, the development of asset appraisal industry can not be separated from the social environment of economic development. The author thinks that the economic system reform in China has been proved to be successful, and the asset appraisal industry in China is the product of the economic system reform in China. Therefore, the management system reform of asset appraisal industry should be linked with China's economic system and meet the requirements of economic system development, rather than reform and development in isolation.

To sum up, China's asset appraisal industry management system should be a social appraisal system under the macro guidance of the government. Among them, the social evaluation system is its "highlight", starring the asset appraisal industry association. The government only plays a guiding macro-control role to ensure the healthy and orderly development of the social evaluation system. The framework of asset appraisal industry management system is as follows:

In the social evaluation management system under the macro guidance of the government, China Asset Evaluation Management Center is directly led by and responsible for the Ministry of Finance. There is only one unified asset appraisal management center in China, which is responsible for the administrative management of asset appraisal. There is an organization-the Government Assets Appraisal Operation Department, which is responsible for the appraisal business with the purpose of paying taxes and the specific purpose involving national rights and interests, but not for the assets appraisal management, only for the assets appraisal management center.

Under the guidance of China Asset Appraisal Management Center, China Asset Appraisal Association works in accordance with relevant laws and regulations formulated by China Asset Appraisal Management Center. It is an industry management organization that specializes in managing the asset appraisal industry and is the focus of the entire asset appraisal system. A number of branches can be established according to administrative divisions, and industry self-discipline management can be implemented according to needs. Asset appraisal institutions are grass-roots organizations of self-discipline management organizations in asset appraisal industry.

Related articles CSRC: There are six major problems in asset appraisal 2007- 12- 18 Sally Peng

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Second, countermeasures and suggestions

1, strengthen industry management

(1) Play the role of a learning society. Under the condition of market economy, real estate appraisal should be managed by trade associations. It is suggested to take two steps. The first step is to set up an appraiser association from top to bottom, and the competent construction department or housing management department is responsible for the qualification management of appraisers and appraisal institutions at all levels. Other work, such as appraiser qualification examination, continuing education, formulation of technical standards and professional ethics, should be managed by the government. The second step, when the conditions are ripe, all the appraisal management work will be undertaken by the appraiser association. With the acceleration of the reform of state institutions, the transformation of the above functions should also be accelerated. In the process of transformation, we should straighten out the relationship between the above five departments. On the one hand, administrative functions should be gradually diluted. On the other hand, the qualifications of real estate appraisers, land appraisers, asset appraisers, certified public accountants and auditors related to real estate appraisal should be merged. On this basis, the national and local real estate appraisers' societies are established, which are not limited by departments. Considering the compatibility of related majors, it can also be called the Institute of Real Estate Appraisers, whose members include appraisers who have obtained various related titles and professional qualifications.

(2) separation of government from enterprise. If administrative behavior and appraisal business are mixed together, appraisal institutions will become "yin and yang faces", both managers and operators. A large number of appraisal businesses will be difficult to enter the market, and the real estate appraisal industry will never jump out of the strange circle. Therefore, it is necessary to separate government from enterprises, and the administrative functions related to real estate appraisal, such as real estate transactions, land transfer and transfer, and property rights transactions of state-owned assets, should be directly exercised by relevant government departments or entrusted by the government to subordinate institutions. However, no matter which method is adopted, the administrative behavior should be strictly distinguished from the business behavior engaged in evaluation, and the practice of "two brands and one team" should be abolished. Most of the existing evaluation institutions should be changed to enterprises going to the market. In particular, institutions endowed with administrative functions can only engage in a small number of administrative activities, which are at best free of charge, while the evaluation of business activities can only be carried out by independent evaluation institutions. Such an evaluation agency can only be an intermediary unit, not affiliated with any government department, and its original administrative functions should be stripped off. This requires speeding up the reform of government agencies and institutions, and determining the intermediary status of evaluation institutions through legislation. Only in this way can we fundamentally overcome and solve the problem of industry monopoly.

(3) Strengthening the legal system. In the process of the transformation from administrative management to industrial management, we should strengthen the administrative function first, and then dilute it. Especially in the initial stage, we should make full use of administrative means (in a broad sense, the government adopts legal, administrative and economic means) to standardize and evaluate the market as soon as possible. Only after the market order is normal and the environment is purified can industrial management replace administrative management. Therefore, at this stage, it is still necessary to play the role of administrative management. First of all, we should strengthen the legislative work of evaluation. Compared with developed capitalist countries or regions, China's legal system has not yet formed, and the legislative work has a long way to go. Therefore, laws and regulations on real estate appraisal should be formulated as soon as possible, and some laws and regulations should be upgraded to form regulations. Secondly, it is necessary to strengthen law enforcement supervision. At present, violations of laws and regulations in the evaluation market occur from time to time, unqualified evaluation reports are common, and improper business practices are repeatedly prohibited. This urgently needs the role of administrative law enforcement, strengthen supervision and inspection, punish in time when problems are found, and minimize the problems existing in the above evaluation market.

2. Strict market access

(1) The "access" series should be scientific. Market access should be dual access, that is, employees and institutions implement a three-level access system. First of all, we should improve the series of appraisers. According to the "pagoda structure" of talents, real estate appraisers are divided into high-level and intermediate-level appraisers, and appraisers with supporting majors such as hydropower and equipment are set up. A three-level ladder system should be established, that is, every step from junior to senior should have a certain degree and limited practice time. To enter the first level, from the next level to the next level, you must pass the examination, examination and registration before you can obtain the qualification, and it is stipulated that appraisers at all levels can only do a certain range of appraisal business (mainly from the value of the appraisal project, construction area and so on). Moreover, the appraiser responsibility system is implemented. The director of the appraisal institute and the person in charge of the project must be an appraiser at or above the intermediate level, and all appraisal reports must be signed by an appraiser at or above the intermediate level before they can take effect. Among them, the appraisal report of the first-level qualification and the appraisal report of the extra-large or difficult project made by the second-level appraisal must be signed by a senior appraiser, and the appraisal report involving supporting professions must be intervened by the appraisers of relevant supporting professions. Secondly, the series settings of evaluation institutions at this stage should also be adjusted. At present, the conditions and business boundaries of temporary qualifications are vague, which leads some temporary institutions to randomly piece together some people to undertake large-scale evaluation business, disrupting the evaluation market. With the development of real estate appraisal, appraisal institutions are gradually standardized, and their requirements should be gradually improved. Therefore, the temporary qualification is cancelled, and institutions that do not have the third-level qualification cannot practice, but can only actively create conditions, and then declare the third level when the conditions are met. As far as three levels are concerned, the construction area and value restrictions of secondary institutions' evaluation projects are stricter than geographical restrictions. Secondary institutions should be allowed to undertake business in other places, but the control scope should be one level lower than that of primary institutions. The original restrictions on the construction area of 50,000 square meters and the land area of 6,543.8+0.5 million square meters for tertiary institutions are too wide, so the scope of undertaking assessment business should be narrowed. In short, the business scope undertaken by the three-tier institutions should be gradually and evenly increased.

(2) The standard of "access" should be strict. First, it is necessary to establish very strict professional qualification examination and registration conditions for senior appraisers to adapt to the appraisers of three grades. It is necessary to change the current practice that the application conditions for appraiser qualification examination are too wide, in which the examination conditions should be increased by 2-3 years for each appraiser's relevant professional work experience and years of evaluation practice, the written examination should cover a wide range of businesses, and interviews should be increased, and 2-3 representative evaluation reports should be provided when registering. Those with criminal records are not allowed to register (those who have been appraisers for more than five years can only work at most, but it is best not to open this hole), and those who have received administrative punishment are allowed to register for five years. With the development of appraisal business, the examination and registration conditions of appraisers should be gradually tightened until very strict standards are formed. Second, the qualifications of the three rating agencies are relatively wide. According to Article 57 of the Real Estate Law on the qualification of real estate intermediary service agencies, each rating agency has registered capital, the number of appraisers, the total number of appraisers, the number of years of practice and the number of appraisal businesses. For example, the number of appraisers in the three rating agencies should be increased, especially the first-and second-tier institutions must have senior appraisers. The abstract ratio of 70% cannot be used to limit the number of employees in all institutions, but it should be stipulated that each level of institutions should have a specific number of professionals, and the hardware facilities and information storage capacity of evaluation institutions should be increased (in the future, information should be shared and all obligations to provide information should be stipulated).

(3) "Access" should be managed dynamically. The first is to implement hierarchical management for examiners. Appraisers have the right and obligation to receive continuing education, and the government or society has the responsibility to organize and implement continuing education. Therefore, the relevant departments or societies should formulate different levels of continuing education programs and teaching materials, and try to set up real estate appraisal majors or professional directions in qualified universities. It should also be stipulated that every appraiser who has obtained grade qualification must receive continuing education with a higher qualification and obtain a higher qualification after a certain number of years of practice and examination. Those who fail to register for some reason must receive training and examination again, and can register only after reaching the standard of continuing education. The second is the follow-up management of evaluation institutions. The development of evaluation institutions is always unbalanced. After obtaining a certain level of qualification, their business level, business strength and professional ethics are all changing, some are developing upwards, and some are declining. This is a normal phenomenon under the condition of market competition. Accordingly, their grade qualification should be improved and lowered. The basic practice is annual review once a year and rating once every two years. Those who fail to pass the annual examination shall be reduced or cancelled. And on the basis of two annual reviews, the grade is evaluated, and the grade is adjusted in time according to the changes of the organization. Those with outstanding performance and great progress will be upgraded, otherwise they will be downgraded, and they will resolutely not engage in the "iron top" of grade qualification.

3. Strengthen industry standards

(1) Formulate and implement technical specifications and regulations. Because there is no authoritative technical specification and process for real estate appraisal, even the simplest technical terms have different names and explanations. As for the methods and procedures of appraisal, it is even more "eight immortals crossing the sea, each showing his magical powers", and it is impossible to judge which is better or worse, especially for inferior reports, and there is no standard as the basis for denying punishment. In order to ensure the accuracy and effectiveness of real estate appraisers in providing appraisal services to clients and avoid causing business losses to the entrusting unit and relevant parties, it is necessary to formulate technical specifications and procedures for real estate appraisal with reference to international practices and in combination with China's actual situation. Liu Hongyu, Liao Junping, Dong Liming and other experts have written articles with profound insights, so this article will not be involved. I only hope that the appraiser society will organize more experts to discuss this issue so as to make it as soon as possible. Classify and standardize the technical terms, technical parameters, calculation formulas, technical procedures, the format of evaluation reports and the contents that should be included, so as to provide a technical standard for appraisers to follow.

(2) Establish and improve professional ethics standards. In recent years, the relevant laws and regulations on professional ethics of real estate appraisal have been involved, but they are scattered in the relevant provisions, the content is not systematic and perfect, and the provisions are too principled and difficult to implement. Foreign countries have special laws and regulations on the professional ethics of real estate appraisers, such as the Code of Appraisers, which has detailed provisions on the appraiser industry. We should learn from foreign practices, formulate the Code of Professional Ethics for Real Estate Appraisal Industry, the Code for Real Estate Appraisers and other laws and regulations, standardize the behaviors of appraisal institutions and appraisers, and let them know what they should do, what they can't do, and what kind of punishment they will suffer if they do something wrong, thus forming a "tight spell" to restrain the appraisers' behavior and make the industry self-discipline be implemented.

4. Establish a competition authority.

(1) opens. According to the requirements of establishing a unified, open and competitive real estate appraisal market, the market competition rules are formulated on the premise of separating government from enterprises. Monopoly and unfair competition in the industry should be abolished, and the entrusting unit should freely choose appraisal institutions with corresponding grades and high reputation according to the scale and difficulty of business. In particular, the management may have

The administrative function evaluation office shall not designate an evaluation agency, and shall not make it difficult for other evaluation agencies to make evaluation reports. For extra-large bid evaluation projects, several bid evaluation agencies with corresponding grades can be selected for bidding or negotiation, and the rating, business standards, business strength, performance, expenses and services of the tendering units can be comprehensively evaluated in the form of scoring system, and the bidder with the highest score will win the bid.

(2) Institutional independence. According to the requirements of "Company Law" and "Real Estate Law", all appraisal agencies must be independent intermediary organizations that bear civil liabilities. As the first step, a limited liability company can be established, which can be converted into an unlimited liability company when conditions are ripe. The existing appraisal institutions with business nature should be decoupled from the administrative department, pushed to the market, and allowed to undertake the appraisal business independently, so as to survive and develop in the market competition, otherwise they will fall behind, make the strong stronger and the poor die out, and promote the appraisal institutions and appraisers to improve their business level through market competition.

(3) increased responsibility. In line with the legal person status of appraisal institutions, it is necessary to establish a compensation liability and insurance system, and allow registered appraisers to implement a high salary system. If losses are caused to the entrusting unit due to evaluation errors, the entrusting unit may request compensation according to law. After the appraisal institution assumes the liability for compensation, it may hold the relevant appraisers accountable, but the liability for compensation must be insured by the appraisal institution and appraisers with an insurance company. Because it is difficult for the appraiser to take full responsibility, it is not conducive to the appraiser to take full responsibility, so it should be stipulated that if the appraisal fails, the appraiser and the appraiser will each bear a certain proportion of insurance compensation, and the specific proportion can be agreed. This requires assessment agencies and appraisers to sign insurance contracts with insurance companies in addition to completing qualification registration. Insurance companies generally don't sign contracts with unregistered appraisal institutions and appraisers who often make mistakes or violate professional ethics, and the entrusting units don't entrust uninsured appraisal institutions, which forces appraisers to improve their professional level, respect their jobs and abide by professional ethics. At the same time, it also promotes the evaluation institutions to strengthen internal management, improve their business level, and restrain the professional behavior of appraisers. this is

(4) The fees are reasonable. The current charging standard is unreasonable, too high and too low, and should be adjusted appropriately. First, the projects below 6,543,800,000 yuan should be subdivided into grades and the charging standards should be raised, otherwise the small evaluation projects with wide scope and large quantity will lose money (some of them are not even enough for transportation) and no one is willing to undertake them. Second, it is more than 20 million yuan, especially more than 654.38+0 billion yuan. It is necessary to subdivide the grades and appropriately lower the charging standards, otherwise it will easily encourage competition and kickbacks, and will also increase the economic burden of the entrusting unit. Third, the land evaluation fee should also be appropriately adjusted with reference to the above principles. Fourth, the implementation of high quality and good price, that is, the charging standard varies according to the level of the evaluation agency and the quality of the evaluation report, in order to improve the evaluation quality.