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提升资产评估机构执业质量
Sou Hu Cai Jing· 2025-11-09 23:01
"这一分值权重可以有效避免资产评估机构选聘中的低价劣质竞争,防范资产评估行业可能出现的劣币 驱逐良币现象,资产评估机构将会更加重视执业质量,这有利于资产评估行业整体执业质量的提升和行 业的健康发展。"首都经济贸易大学华侨学院院长、会计学教授李百兴说。 此外,《办法》明确,履行出资人职责的机构或部门、主管部门、证券监督管理机构按照职责对选聘单 位选聘资产评估机构行为实施监督管理。国有企业违反《办法》规定的,对其监管的履行出资人职责的 机构或部门、主管部门可以依法采取要求更换资产评估机构等管理措施。上市公司违反《办法》规定 的,证券监管机构可以依法采取责令改正、监管谈话、出具警示函等管理措施。资产评估机构违反法律 法规的,依法承担法律责任。 财政部、国务院国资委、中国证监会近日印发《行政事业单位、国有企业、上市公司选聘资产评估机构 管理办法》(以下简称《办法》),旨在规范行政事业单位、国有企业、上市公司选聘资产评估机构行 为,推动提升资产评估业务质量。 中国社会科学院财经战略研究院财政研究室主任、研究员何代欣表示,规范行政事业单位、国有企业、 上市公司选聘资产评估机构,是推动提升资产评估业务质量以及防控风险问题的 ...
【通知】三部门印发《行政事业单位、国有企业、上市公司选聘资产评估机构管理办法》的通知
Sou Hu Cai Jing· 2025-11-04 14:38
第二条 本办法所称选聘资产评估机构,是指选聘单位针对法定评估事项,依法委托资产评估机构出具资产评估报告的行为。 第三条 国有企业选聘资产评估机构,应当按照相关法律法规和所属集团公司制度规定,规范开展选聘事宜,由股东会、董事会或者内设部门 机构等决定相关选聘事项。 第四条上市公司为证券业务活动选聘资产评估机构的,应当选聘已依法备案从事证券服务业务的资产评估机构。 本办法所称上市公司,是指其股票在境内证券交易所上市交易的股份有限公司。 第五条 选聘单位选聘资产评估机构应当坚持公平、公正的原则,采用公开招标、邀请招标、竞争性磋商及其他能够充分了解资产评估机构胜 任能力的选聘方式。 行政事业单位、国有企业、上市公司选聘资产评估机构管理办法 第一条 为规范行政事业单位、国有企业、上市公司(以下简称选聘单位)选聘资产评估机构行为,推动提升资产评估业务质量,根据《中华 人民共和国资产评估法》、《国有资产评估管理办法》(国务院令第91号)及相关法律法规,制定本办法。 本办法所称国有企业包括国有及国有控股企业、国有实际控制企业。 第六条 选聘单位采用公开方式选聘资产评估机构的,应当通过选聘单位官网、电子采购交易平台等公开渠道发 ...
三部门印发《行政事业单位、国有企业、上市公司选聘资产评估机构管理办法》的通知
Sou Hu Cai Jing· 2025-11-03 14:18
行政事业单位、国有企业、上市公司选聘资产评估机构管理办法 第一条 为规范行政事业单位、国有企业、上市公司(以下简称选聘单位)选聘资产评估机构行为,推动提升资产评估业务质量,根据《中华 人民共和国资产评估法》、《国有资产评估管理办法》(国务院令第91号)及相关法律法规,制定本办法。 第二条 本办法所称选聘资产评估机构,是指选聘单位针对法定评估事项,依法委托资产评估机构出具资产评估报告的行为。 第三条 国有企业选聘资产评估机构,应当按照相关法律法规和所属集团公司制度规定,规范开展选聘事宜,由股东会、董事会或者内设部门 机构等决定相关选聘事项。 本办法所称国有企业包括国有及国有控股企业、国有实际控制企业。 第四条上市公司为证券业务活动选聘资产评估机构的,应当选聘已依法备案从事证券服务业务的资产评估机构。 本办法所称上市公司,是指其股票在境内证券交易所上市交易的股份有限公司。 选聘单位应当组织对每个有效的应聘文件单独评价、打分,汇总各评分因素的得分。其中,质量控制水平的分值权重不应低于40%,重大资产 评估项目的评估费用报价分值权重不应高于15%,一般资产评估项目的评估费用报价分值权重由企业自主决策,可适当放宽。选聘 ...
专业护航国际化 北京注册会计师资产评估行业国际化发展论坛在京举办
Zheng Quan Ri Bao Wang· 2025-10-28 12:30
Core Viewpoint - The forum highlighted the significant contributions of Beijing's accounting and asset evaluation industries in supporting national and capital-level openness, aiming to enhance their international development [1]. Group 1: Expectations from Industry Leaders - The industry should accelerate its internationalization process with a sense of urgency, focusing on collaborative intelligence and systematic development [2]. - Emphasis on enhancing professional capabilities and fostering international competitiveness through digital transformation and high-level talent cultivation [2]. - The need for a supportive ecosystem that facilitates international development, including strategic support from regulatory bodies and industry associations [2]. Group 2: Role of the Accounting and Asset Evaluation Industry - The industry serves as a "navigation instrument" for enterprises going global and a "lubricant" for cross-border cooperation [3]. - There is a call for the industry to actively engage in policy optimization and to leverage Beijing's open policies for cross-border services and talent acquisition [3]. - The industry is encouraged to integrate into the capital's open ecosystem and provide comprehensive international solutions for enterprises [3]. Group 3: Forum Highlights and Insights - The forum featured discussions on macro policies and practical experiences related to enterprises going global, emphasizing the role of professional service institutions in various initiatives [4]. - Insights were shared on the importance of collaboration between professional institutions and industrial capital for successful international projects [4]. - The need for professional partners who understand business, international standards, and local conditions was emphasized [4]. Group 4: Talent Development and Technological Integration - Future professional talent should possess digital literacy, cross-cultural communication skills, and knowledge of sustainable development [5]. - The forum also focused on the integration of technology in professional services, highlighting the importance of AI and big data in enhancing efficiency [6]. - A collaborative ecosystem is essential for resource integration and information sharing among various stakeholders in the industry [6].
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
Group 1 - The Shenzhen Stock Exchange issued a regulatory letter to Jiangsu Zhongqi Huazhong Tian Asset Appraisal Co., Ltd. and related parties due to issues identified in their asset evaluation practices [1] - Jiangsu Zhongqi Huazhong Tian was involved in the evaluation of the equity value of Shanghai Jingxin Technology Co., Ltd. for Suzhou Hengjiu Optoelectronics Technology Co., Ltd.'s acquisition announcement [1] - The evaluation report issued on January 24, 2025, lacked sufficient objective evidence to support the forecasts of business volume, growth rates, and working capital needs, relying heavily on management's subjective judgments [1][2] Group 2 - The selection of comparable companies by Jiangsu Zhongqi Huazhong Tian was deemed inappropriate due to significant differences in business structure, operational models, company size, and growth stages compared to Jingxin Technology [1][2] - The actions of Jiangsu Zhongqi Huazhong Tian and the signing appraisers violated multiple regulations, including the Asset Appraisal Practice Standards and the Stock Listing Rules [2] - The Shenzhen Stock Exchange urged Jiangsu Zhongqi Huazhong Tian and the involved appraisers to learn from these issues and adhere strictly to relevant laws and regulations to prevent future occurrences [2]
强化知识产权资产评估规范管理
Jing Ji Ri Bao· 2025-10-08 00:24
Core Viewpoint - The recent joint notification by the Ministry of Finance, the Financial Regulatory Administration, the National Intellectual Property Administration, and the National Copyright Administration aims to strengthen the standardized management of intellectual property asset evaluation, enhance the ability to utilize and protect intellectual property, and promote the release of intellectual property asset value, thereby accelerating the construction of a strong intellectual property nation [1][2]. Group 1: Importance of Intellectual Property Asset Evaluation - Intellectual property is recognized as a significant intangible asset, and its evaluation and protection are complementary processes [1]. - Objective and fair asset evaluation can provide a pricing basis for patents, trademarks, copyrights, and other intellectual properties, facilitating market recognition and successful transformation of innovative results [3]. Group 2: Requirements for Asset Evaluation Institutions - Asset evaluation institutions must possess relevant professional competence, quality control capabilities, and risk management abilities when undertaking intellectual property asset evaluation [1]. - Institutions are required to strictly adhere to laws, regulations, and asset evaluation standards, ensuring independent, objective, and fair assessments without preset values [1][2]. Group 3: Supervision and Self-Regulation - The notification emphasizes the need for enhanced supervision and self-regulation of intellectual property asset evaluations [2]. - The China Asset Evaluation Association is tasked with strengthening self-regulation and professional guidance for institutions engaged in intellectual property asset evaluation, improving the evaluation standards, and enhancing the professional service capabilities of asset evaluation institutions [2].
中经评论:突破“知产”到“资产”瓶颈
Jing Ji Ri Bao· 2025-09-29 00:21
Core Viewpoint - The recent joint notification by the Ministry of Finance, Financial Regulatory Bureau, National Intellectual Property Administration, and National Copyright Administration emphasizes the importance of asset evaluation in the utilization and protection of intellectual property (IP) [1][2]. Group 1: Importance of Intellectual Property Evaluation - Asset evaluation plays an indispensable role in the utilization and protection of intellectual property [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%, with a high-value invention patent ownership rate of 15.3 per 10,000 people, marking a new high [1]. - The conversion and utilization of intellectual property are crucial for transforming scientific and technological achievements into productive forces, which is essential for realizing the value of intellectual property [1]. Group 2: Regulatory Framework and Standards - The establishment of a robust intellectual property value evaluation system is necessary to enhance the credibility and public trust in evaluation results [2]. - The China Asset Appraisal Association previously issued guidelines for intellectual property asset evaluation, which cover basic compliance, operational requirements, and disclosure requirements [2]. - The recent measures from regulatory bodies highlight the importance of standardizing intellectual property asset evaluation practices and strengthening supervision and self-regulation [2]. Group 3: Challenges and Quality Improvement - Intellectual property evaluation is often more challenging than tangible asset evaluation, requiring asset appraisal institutions to possess high professional standards and capabilities [2]. - Issues identified in previous evaluations include errors in discount period calculations and improper analysis of the reasonableness of data provided by enterprises [3]. - To improve the quality of intellectual property asset evaluations, collaboration among multiple departments and institutions is essential, creating a transparent and efficient data service platform [3].
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
Core Viewpoint - The notification aims to standardize the evaluation of intellectual property (IP) assets, enhance the management of IP asset evaluation, and promote the effective utilization and protection of IP assets in China [3][4]. Group 1: Role of Asset Evaluation in IP - Asset evaluation plays a crucial role in determining the value of IP, which is essential for its operation and transformation. It should facilitate the orderly flow and optimal allocation of IP resources throughout the entire chain of creation, utilization, protection, management, and service [3]. - The evaluation process must comply with relevant laws and regulations, and parties involved can voluntarily commission evaluation institutions for IP asset evaluations [3]. Group 2: Standardization of IP Asset Evaluation Practices - Evaluation institutions must possess the necessary professional competence, quality control, and risk management capabilities when conducting IP asset evaluations [4]. - Institutions are required to adhere strictly to laws and evaluation standards, ensuring independent, objective, and fair assessments without preset values influencing the outcomes [4]. - There is an emphasis on the education and training of professionals in IP asset evaluation to enhance service quality and reduce the financial burden on enterprises [4][5]. Group 3: Supervision and Self-Regulation of IP Asset Evaluation - Relevant authorities, including the Ministry of Finance and the National Intellectual Property Administration, will guide and regulate IP asset evaluation, establishing a collaborative mechanism for effective oversight [6]. - The establishment of a transparent and efficient data service platform for IP asset evaluation is encouraged, along with the monitoring of significant and unusual evaluation reports [6]. Group 4: Responsibilities of Stakeholders in IP Asset Evaluation - All parties involved, including evaluation institutions, clients, and financial institutions, must conduct evaluations in compliance with laws and regulations to foster a healthy market environment [7]. - Clients are responsible for providing accurate information necessary for evaluations and must not interfere with the evaluation results [7]. - Financial institutions should consider the relationship between loan amounts and evaluation values when utilizing evaluation results for IP pledge financing [7].