资产评估

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深交所向江苏中企华中天资产评估有限公司及相关当事人发出监管函
Mei Ri Jing Ji Xin Wen· 2025-10-09 03:13
每经AI快讯,2025年10月9日,深交所向江苏中企华中天资产评估有限公司及相关当事人发出监管函。 2025年7月19日,苏州恒久光电科技股份有限公司披露《关于收购上海憬芯科技有限公司部分股权并增 资的公告》。本次交易过程中,公司聘请江苏中企华中天资产评估有限公司对上海憬芯科技有限公司的 股权价值进行评估。中企华中天于2025年1月24日出具了《苏州恒久光电科技股份有限公司拟对外投资 涉及的憬芯科技科技有限公司股东全部权益价值资产评估报告》。根据江苏证监局《关于对江苏中企华 中天资产评估有限公司及刘阳洋、周雷刚采取出具警示函措施的决定》查明,中企华中天在执业过程中 存在以下问题: 一、业务量、增长率及营运资金的预测依据不充分 中企华中天对憬芯科技2025年可实现的业务量、未来期间的增长率以及展业所需营运资金的预测依赖管 理层的主观判断,缺少客观证据支撑;在与主要客户访谈时未验证对方身份、未针对从主要客户处获取 的业务量区间执行进一步评估程序;对增长率是否合理的判断不审慎。 二、可比公司选用不恰当 综上,中企华中天的执业问题违反了《资产评估执业准则——资产评估方法》第十一条、《资产评估执 业准则——企业价值》的 ...
强化知识产权资产评估规范管理
Jing Ji Ri Bao· 2025-10-08 00:24
通知要求,资产评估机构承接和执行知识产权资产评估业务,应当具备相应的专业胜任能力、质量 控制能力和风险控制能力等。资产评估机构从事知识产权资产评估业务,应当严格遵守有关法律法规和 资产评估准则。在资产评估过程中,要充分考虑知识产权的特点,独立、客观、公正地评估知识产权资 产价值,不得直接以预先设定的价值作为评估结论。资产评估机构从事知识产权资产评估业务,应当加 强对知识产权资产评估专业人员职业道德、专业胜任能力和综合素质的教育和培养。 通知强调,加强知识产权资产评估监督管理和自律管理。"资产评估机构对于知识产权有了更多的 信息可供参考,各评估机构要更加深刻地研究和理解现阶段国家对于知识产权评估的管理规范,进一步 做好知识产权资产评估的相关工作。"何代欣表示。 原标题:强化知识产权资产评估规范管理 根据通知要求,中国资产评估协会依法加强对资产评估机构从事知识产权资产评估业务的自律管理 和专业指导,进一步完善知识产权资产评估准则体系,加大资产评估专业人员教育培训力度,规范知识 产权资产评估执业行为,提高资产评估机构知识产权资产评估专业服务能力。 近日,财政部、金融监管总局、国家知识产权局和国家版权局就进一步规范知 ...
中经评论:突破“知产”到“资产”瓶颈
Jing Ji Ri Bao· 2025-09-29 00:21
资产评估在知识产权运用和保护中发挥着不可或缺的作用。近日,财政部、金融监管总局、国家知 识产权局和国家版权局联合发布通知,强化知识产权资产评估规范管理,提升资产评估服务知识产权运 用和保护能力。 提高知识产权资产评估科学性、准确性,能够推动知识产权资产价值充分释放。对资产评估行业来 说,这是一片巨大的"蓝海"。在知识产权强国建设道路上,知识产权评估必将发挥越来越大的作用。 (本文来源:经济日报 作者:曾金华) 没有规矩,不成方圆。在制度建设方面,需要建立健全知识产权价值评估体系,提高评估结果的可 信度、公信力。此前,中国资产评估协会发布了《资产评估执业准则——知识产权》,从基本遵循、操 作要求、披露要求等方面对知识产权资产评估进行规范。此次财政部、金融监管总局等部门进一步明确 了规范知识产权资产评估的措施,特别是强调规范知识产权资产评估执业行为、加强评估监督管理和自 律管理等,显示出政策和监管层面对完善、规范知识产权评估的重视。 相较有形资产,知识产权的评估往往难度更大,资产评估机构专业水平、能力必须过硬,不能"拍 脑袋""大概齐",否则可能失之毫厘、谬以千里。按照监管要求,资产评估机构承接和执行知识产权资 ...
突破“知产”到“资产”瓶颈
Jing Ji Ri Bao· 2025-09-28 21:50
Core Viewpoint - The enhancement of the scientific and accurate assessment of intellectual property (IP) assets is crucial for unlocking their full value, presenting a significant opportunity for the asset appraisal industry [1][4]. Group 1: Importance of Intellectual Property Assessment - Intellectual property assessment plays an indispensable role in the utilization and protection of IP assets, which is essential for the construction of a strong IP nation [1]. - As of June this year, the number of valid invention patents in China reached 5.01 million, a year-on-year increase of 13.2%, indicating a growing emphasis on IP [1]. Group 2: Challenges in IP Valuation - The valuation of IP is complicated due to its intangible nature, influenced by various factors such as technology, market conditions, and legal aspects, leading to difficulties in assessment and disposal [2]. - Establishing a robust IP valuation system is necessary to enhance the credibility and public trust in assessment results [2]. Group 3: Regulatory Framework and Quality Control - The regulatory bodies have emphasized the need for standardized practices in IP asset assessment, including the establishment of operational guidelines and supervision mechanisms [2][3]. - Asset appraisal institutions must possess the necessary professional competence and quality control capabilities to conduct IP assessments accurately [3]. Group 4: Collaborative Efforts for Improvement - A collaborative approach among various departments, including finance, regulatory bodies, and IP authorities, is essential to create an efficient and transparent IP asset assessment service platform [4]. - Encouraging banks to adopt internal IP valuation assessments alongside third-party evaluations can further enhance the accuracy and reliability of IP asset valuations [4].
四部门规范知识产权资产评估的有关事项
Zhong Guo Xin Wen Wang· 2025-09-21 11:28
Core Viewpoint - The recent notification issued by four government departments aims to standardize the evaluation of intellectual property assets, emphasizing the importance of professional assessment in the utilization and protection of intellectual property [1][2]. Group 1: Regulatory Framework - The notification outlines that asset evaluations related to intellectual property must comply with relevant laws and regulations, allowing parties to voluntarily commission evaluations for economic activities involving intellectual property [1][2]. - It mandates that asset evaluation institutions must possess the necessary professional competence, quality control, and risk management capabilities to conduct intellectual property asset evaluations [1]. Group 2: Supervision and Collaboration - The four departments will guide and regulate intellectual property asset evaluation work, establishing a collaborative mechanism for supervision and management [2]. - There will be a focus on timely statistics and disclosure of evaluation business conditions, along with the creation of a transparent and efficient data service platform for intellectual property asset evaluations [2]. Group 3: Quality Improvement and Training - The China Asset Evaluation Association will enhance self-regulation and professional guidance for institutions engaged in intellectual property asset evaluations, aiming to improve the evaluation standards and training for professionals in this field [2]. - The notification encourages collaboration among asset evaluation institutions, intellectual property service agencies, copyright registration bodies, and commercial banks to enhance the quality and efficiency of evaluations [2].
财政部等四部门印发通知进一步规范知识产权资产评估的有关事项
蓝色柳林财税室· 2025-09-19 14:26
关于进一步规范知识产权资产评估若干问题的通知 欢迎扫描下方二维码关注: 财资〔2025〕128号 各省、自治区、直辖市、计划单列市财政厅(局)、知识产权局、版权局,新疆生产建设兵团财政局、知识产权局、版权局,各金融监 管局: 为强化知识产权资产评估规范管理,提升资产评估服务知识产权运用和保护能力,推动知识产权资产价值释放,加快推进知识产权强国 建设,依据相关法律法规,就进一步规范知识产权资产评估的有关事项通知如下: 一、充分发挥资产评估在知识产权运用和保护中的专业作用 合理确定知识产权价值是知识产权运营转化的重要环节,在知识产权创造、运用、保护、管理和服务的全链条中,要充分发挥资产评估 的专业作用和功能,促进知识产权资源有序流转和优化配置。 知识产权运营转化过程中涉及资产评估的,按照《中华人民共和国资产评估法》、《中华人民共和国企业国有资产法》、《中华人民共 和国促进科技成果转化法》、《中华人民共和国公司法》、《行政事业性国有资产管理条例》等相关法律、行政法规的规定进行。 除法定情形外,其他涉及知识产权资产的经济行为,当事人认为需要的,可以自愿委托资产评估机构评估,对金融机构委托评估另有规 定的,依其规定执行 ...
低价投标被约谈!中介机构放弃中标资格
券商中国· 2025-09-16 07:41
整治低价内卷 记者注意到,今年7月底,中国资产评估协会发布了《实施意见》。此举是为了维护社会公共利益和评估机构合法权益, 鼓励和保护公平竞争,防止"内卷式"竞争,促进资产评估行业高质量发展。 《实施意见》明确,评估机构举报涉嫌采取低于成本报价手段承揽业务的,可以从投标报价、成本核算、历史收费等方 面举证。 近日,重庆市资产评估协会发布了《重庆市资产评估协会监管情况通报》(下称《通报》)。《通报》显示,一家资 产评估机构涉嫌采取低于成本报价手段承揽业务,重庆市资产评估协会对该机构进行了约谈。该机构已主动放弃中标 资格,并承诺将在未来的经营活动中恪守行业规范。 近期,中国资产评估协会、 银行间市场交易商协会 等均出台了"反内卷"规定,治理中介机构的低价投标竞争。 约谈后主动放弃中标资格 为深入贯彻落实《中国资产评估协会反不正当竞争行为实施意见(试行)》(下称《实施意见》)文件精神,切实维护 行业公平竞争秩序,重庆资产评估协会通报了一起涉嫌低价竞争违规案例。 近日,重庆一家评估机构在两个投标项目中,投标报价均低于采购项目最高限价45%,涉嫌采取低于成本报价手段承揽 业务,违反《实施意见》。2025年8月27日,重庆 ...
财政部:过去两年,对4600多家会计师事务所等机构开展执业质量检查
Mei Ri Jing Ji Xin Wen· 2025-09-12 08:49
每经讯 9月12日,国务院新闻办公室举行主题新闻发布会,介绍"十四五"时期财政改革发展成效相关情 况。财政部副部长郭婷婷在回答《每日经济新闻》记者提问时表示,近年来,财政部门坚决打击财务造 假,维护健康公平有序的市场经济秩序。财政部门持续加强对会计、资产评估等行业的监督,过去两年 对4600多家会计师事务所、近1500家资产评估机构开展执业质量检查,严肃查处财务舞弊、会计造假等 行为,同时积极推动完善会计法、注册会计师法等法规制度,营造崇法守信、诚信经营的市场生态。 ...
财政部:持续加强对会计、资产评估等行业的监督
Sou Hu Cai Jing· 2025-09-12 08:48
Core Viewpoint - The Ministry of Finance emphasizes the importance of combating financial fraud to maintain a healthy, fair, and orderly market economy [1] Group 1: Regulatory Actions - The Ministry of Finance has strengthened supervision over accounting and asset evaluation industries [1] - Over the past two years, quality inspections have been conducted on more than 4,600 accounting firms and nearly 1,500 asset evaluation institutions [1] - Serious actions have been taken against financial fraud and accounting falsification [1]
“人工智能支撑资产评估专业执业”研讨会在京举行
Zheng Quan Ri Bao Wang· 2025-08-18 06:17
Core Insights - The seminar on "AI-supported Asset Evaluation Practice" was successfully held in Beijing, focusing on the integration of AI and asset evaluation to promote digital and intelligent transformation in the evaluation field [1] Group 1: AI Impact and Recommendations - The impact of AI on the asset evaluation sector goes beyond mere tool updates, necessitating the establishment of a "data-driven, intelligent collaboration" ecosystem [2] - Recommendations include accelerating the establishment of standardized data governance systems, integrating business needs with technology development, and fostering cross-disciplinary talent [2] Group 2: AI as an Assistant - AI tools are seen as a means to optimize evaluation processes and enhance the quality and efficiency of evaluations, acting as a powerful "intelligent assistant" rather than replacing professional evaluators [3] - The core value of AI lies in empowering evaluators and institutions, enhancing operational efficiency and service precision, and revitalizing the industry in the digital economy [3] Group 3: Practical Applications and Challenges - Various experts shared insights on the practical applications and challenges of AI in the evaluation field during the guest speech segment [4] - Discussions included the direction, risks, and challenges of AI applications in asset evaluation during the roundtable session [4]