评估资产评估项目的风险是否超出合理的范围,可以有效防范资产评估执业风险。利用二维语义的证据推理理论综合专家对资产评估项目风险的评价,并对项目风险进行排序,为后续是否承接业务、聘请专家协助工作提供意见。文章在实证分析的基础上,针对资产评估执业风险的防范,提出“增强资产评估机构风险防范意识,规范注册资产评估师利用专家工作行为,提高资产评估人员的执业能力”等政策建议。
Evaluating whether the risk of asset evaluation project is within the reasonable range, can effectively prevent the risk of asset evaluation practice. The integration of the experts' evaluation of asset evaluation project risk by using the evidence reasoning theory of two-dimensional semantics, and the ranking of the project risk, can provide advices for whether undertaking the business and hiring experts to assist or not. In this paper, on the basis of empirical analysis, some measures to prevent the risk of asset evaluation practice are put forward valuation agencies, regulating the use of experts by professional ability of asset evaluators and so on.