我国资本市场资产评估监管问题研究

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3.0 韩鲁英 2024-09-24 18 4 465.83KB 16 页 150积分
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浙江财经大学本科生毕业论文(设计)
I
我国资本市场资产评估监管问题研究
摘要:我国目前的资本市场资产评估的监管为政府监管和行业自律监管相结合的模
式,基本上是符合我国国情的。但是在现有监管框架下,目前我国资本市场上资产评估
行业的发展还不尽完善,尤其是在发生了一系列的重大违规事件之后,资本市场资产评
估监管所应发挥的积极作用被日益强调。违规事件的发生实质上是客户与评估机构以及
评估机构与监管部门之间博弈的结果,在对三方利益相关者建立博弈模型并进行均衡分
析后,找出影响违规执业的主要因素,并基于此提出对我国资本市场资产评估监管的几
点建议。
关键词:资本市场;资产评估监管;博弈论;相关分析
Research on regulatory issues
of asset appraisal of Chinese capital market
Abstract: Chinese current regulatory model of assets appraisal of the capital mark
et is a combination of government regulation and industry self-regulation. It basically m
eets with China's national conditions. However, under the existing regulatory framework,
the current development of Chinese assets appraisal of the capital market is not perfect,
especially after a series of major violations occurred, the positive role of the supervision
of assets appraisal of the capital market is increasingly emphasized. Violations occurred
is essentially the result of the game between the client and the assessment agencies, the
assessment agencies and regulators. After the establishment of the tripartite stakeholders i
n a balanced game model ,main factors affecting the quality of the assessment can be i
dentified. Then based on that, this paper put forward some suggestions on the superviso
n of the assets appraisal of Chinese capital market.
Key words: capital markets; regulatory issues of asset appraisal; game theory; correl
ation analysi
浙江财经大学本科生毕业论文(设计)
II
1 引言 ...................................................................................................................................... 1
1.1 我国资本市场资产评估典型事件回顾 ........................................................................ 1
1.1.1 麦科特事件 ............................................................................................................. 2
1.1.2 泰港集团事件 ......................................................................................................... 2
1.2 行业大检查工作回顾 .................................................................................................... 2
2 我国及国外资本市场资产评估监管模式 .......................................................................... 3
2.1 国外资本市场资产评估监管模式 ................................................................................ 3
2.1.1 美国资本市场资产评估监管模式 ......................................................................... 4
2.1.2 英国资本市场资产评估监管模式 ......................................................................... 4
2.1.3 德国资本市场资产评估监管模式 ......................................................................... 5
2.2 我国资本市场资产评估监管模式 ................................................................................ 5
3 我国资本市场资产评估相关博弈分析 .............................................................................. 5
3.1 资产评估活动中三方利益相关者之间的关系 ............................................................ 6
3.2 客户与评估机构之间的博弈分析 ................................................................................ 6
3.2.1 博弈的基本假设和基本要素 ................................................................................. 6
3.2.2 进一步假设 ............................................................................................................. 7
3.2.3 博弈模型与分析 ..................................................................................................... 7
3.3 监管部门与评估机构间的博弈分析 ............................................................................ 8
3.3.1 博弈的基本假设和基本要素 ................................................................................. 8
3.3.2 进一步假设 ............................................................................................................. 9
3.3.3 博弈模型与均衡分析 ............................................................................................. 9
3.4 基本结论和启示 ............................................................................................................ 11
3.4.1 基本结论 ............................................................................................................... 11
3.4.2 对我国资本市场资产评估监管的启示 ............................................................... 11
4 结束语 ................................................................................................................................ 12
摘要:

浙江财经大学本科生毕业论文(设计)I我国资本市场资产评估监管问题研究摘要:我国目前的资本市场资产评估的监管为政府监管和行业自律监管相结合的模式,基本上是符合我国国情的。但是在现有监管框架下,目前我国资本市场上资产评估行业的发展还不尽完善,尤其是在发生了一系列的重大违规事件之后,资本市场资产评估监管所应发挥的积极作用被日益强调。违规事件的发生实质上是客户与评估机构以及评估机构与监管部门之间博弈的结果,在对三方利益相关者建立博弈模型并进行均衡分析后,找出影响违规执业的主要因素,并基于此提出对我国资本市场资产评估监管的几点建议。关键词:资本市场;资产评估监管;博弈论;相关分析Researchonre...

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作者:韩鲁英 分类:高等教育资料 价格:150积分 属性:16 页 大小:465.83KB 格式:PDF 时间:2024-09-24

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