| 资产评估机构质量控制体系研究 |
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| 引用本文： | 张玉珍,徐寒.资产评估机构质量控制体系研究[J].西安航空技术高等专科学校学报,2013(6):23-27,36. |
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| 作者姓名： | 张玉珍 徐寒 |
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| 作者单位： | 陕西财经职业技术学院会计系,陕西咸阳712000 |
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| 基金项目： | 陕西省教育厅科研计划资助项目（12JK0048） |
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| 摘 要： | 从评估师、资产评估机构和资产评估环境三个方面分析了资产评估机构执业质量不高的原因，提出从执业理念控制、组织架构设计控制、业务流程质量控制、人力资源管理控制四个方面构建资产评估机构质量控制体系。
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| 关 键 词： | 资产评估机构 评估环境 质量控制 |
Research on Quality Control System of Asset--appraisal Institutions |
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| ZHANG Yu-zhen,XU Han.Research on Quality Control System of Asset--appraisal Institutions[J].Journal of Xi'an Aerotechnical College,2013(6):23-27,36. |
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| Authors: | ZHANG Yu-zhen XU Han |
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| Institution: | (Accounting Department, Shaanxi Professional Technical Institute of Finance and Economics, Xianyang 712000, China) |
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| Abstract: | The article analyzes reasons for the poor auditing quality of asset-appraisal institutions from ap- praiser, asset-appraising institution, and asset-appraising environment, and suggests constructing the quality control system from practice concept control, organization framework design control, business flow quality control and human resource management control. |
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| Keywords: | asset-appraising institutiom quality eontrol~ appraising environment |
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