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As we discussed in last edition, Certificate of Value is used in appraisal report in US. and some other countries to attest to the fact that the appraiser has followed the ethical and professional requirements in performing the assignment. A signed certification is an integral part of the appraisal report. The appraiser who signs any part of the appraisal report, including a letter of transmittal, must also sign this certification.
我们在上一期讨论过，在美国和一些其他国家评估报告中都有关于评估的声明，以声明评估师在执行业务过程中已经遵守了职业道德方面的要求和专业方面的要求。经评估师签署的评估声明是评估报告的组成部分。在评估报告中任何一部分签名的评估师，包括在评估报告提交函上签名的评估师，都必须在这一评估声明上签名。
According to USPAP, each written appraisal report must contain a signed certification that is similar in content to the following form:
I certify that, to the best of my knowledge and belief:
——the statements of fact contained in this report are true and correct.
——the reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions.
——I have no (or the specified) present or prospective interest in the property that is the subject of this report and no (or the specified) personal interest with respect to the parties involved.
根据《美国专业评估执业统一准则》的规定，每份书面评估报告应包括一个与下列内容类似的经评估师签署的声明：
我以我的知识和信仰，声明：
——报告中对事实的陈述是真实和正确的；
——报告中的分析、意见和结论是我个人的、公正和专业的分析、意见和结论，受报告中列明的假设和限制性条件的限制。
——我现在和未来与本报告中的被评估资产不存在（或存在载明的）利益关系，也同有关当事人不存在（或存在载明的）个人利益关系。
——my engagement in this assignment was not contingent upon developing or reporting predetermined results.
——my compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal.
——my analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice.
——我承接本業务不以形成或报告事先确定的结果为条件；
——我完成本业务所获取的报酬与下列事项无关：提供与报告预先确定的价值、确定对客户有利的价值、被评估资产的价值量、实现约定的结果、实现与评估业务期望用途相关的事项；
——我依照专业评估执业统一准则进行分析、形成意见、结论和编制评估报告。
——I have (or have not) made a personal inspection of the property that is the subject of this report. (If more than one person signs this certification, the certification must clearly specify which individuals did and which individuals did not make a personal inspection of the appraised property.)
——no one provided significant appraisal assistance to the person signing this certification. (If there are exceptions, the name of each individual providing significant appraisal assistance must be stated.)
——我本人已经（或没有）对评估报告中的被评估资产进行了调查。（如果有一个以上评估师签署该评估声明，在声明中应清楚地说明哪些评估师对被评估资产做过检查，哪些评估师未做过调查。）
——没有人对评估声明签署人提供过重要的专业帮助。（如果存在例外情形，所有提供重要专业帮助的人名须列明）。
本期词汇：
USPAP，Uniform Standards of Professional Appraisal Practice，专业评估执业统一准则，是美国评估促进会（TAF）制定的评估准则，在美国评估界和国际评估界有重要影响。
特别注解：
从上述声明内容中，我们可以看出美国USPAP并不要求评估师不得与评估标的或评估业务当事人存在利益关系，但在评估声明方面对利益关系的存在予以了严格规定。只有不存在利益关系时，才能声明“不存在利益关系”即独立性。如果存在某种利益关系，应当在评估声明中对此种利益关系予以声明，以提示评估报告使用者。这种对独立性的不严格要求体现了美国评估界对评估咨询性质的认识，但这并不意味着美国评估界不重视评估师的独立性。虽然从表面上看似乎美国评估师的独立性要求不严，但辅之以严格的利益关系声明，能够使评估报告使用者清晰地了解评估师在此项业务中的独立性并恰当评价、使用评估结论，因此最终还是能够有效地维护评估行业的声誉。
我们在上一期讨论过，在美国和一些其他国家评估报告中都有关于评估的声明，以声明评估师在执行业务过程中已经遵守了职业道德方面的要求和专业方面的要求。经评估师签署的评估声明是评估报告的组成部分。在评估报告中任何一部分签名的评估师，包括在评估报告提交函上签名的评估师，都必须在这一评估声明上签名。
According to USPAP, each written appraisal report must contain a signed certification that is similar in content to the following form:
I certify that, to the best of my knowledge and belief:
——the statements of fact contained in this report are true and correct.
——the reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions.
——I have no (or the specified) present or prospective interest in the property that is the subject of this report and no (or the specified) personal interest with respect to the parties involved.
根据《美国专业评估执业统一准则》的规定，每份书面评估报告应包括一个与下列内容类似的经评估师签署的声明：
我以我的知识和信仰，声明：
——报告中对事实的陈述是真实和正确的；
——报告中的分析、意见和结论是我个人的、公正和专业的分析、意见和结论，受报告中列明的假设和限制性条件的限制。
——我现在和未来与本报告中的被评估资产不存在（或存在载明的）利益关系，也同有关当事人不存在（或存在载明的）个人利益关系。
——my engagement in this assignment was not contingent upon developing or reporting predetermined results.
——my compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal.
——my analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice.
——我承接本業务不以形成或报告事先确定的结果为条件；
——我完成本业务所获取的报酬与下列事项无关：提供与报告预先确定的价值、确定对客户有利的价值、被评估资产的价值量、实现约定的结果、实现与评估业务期望用途相关的事项；
——我依照专业评估执业统一准则进行分析、形成意见、结论和编制评估报告。
——I have (or have not) made a personal inspection of the property that is the subject of this report. (If more than one person signs this certification, the certification must clearly specify which individuals did and which individuals did not make a personal inspection of the appraised property.)
——no one provided significant appraisal assistance to the person signing this certification. (If there are exceptions, the name of each individual providing significant appraisal assistance must be stated.)
——我本人已经（或没有）对评估报告中的被评估资产进行了调查。（如果有一个以上评估师签署该评估声明，在声明中应清楚地说明哪些评估师对被评估资产做过检查，哪些评估师未做过调查。）
——没有人对评估声明签署人提供过重要的专业帮助。（如果存在例外情形，所有提供重要专业帮助的人名须列明）。
本期词汇：
USPAP，Uniform Standards of Professional Appraisal Practice，专业评估执业统一准则，是美国评估促进会（TAF）制定的评估准则，在美国评估界和国际评估界有重要影响。
特别注解：
从上述声明内容中，我们可以看出美国USPAP并不要求评估师不得与评估标的或评估业务当事人存在利益关系，但在评估声明方面对利益关系的存在予以了严格规定。只有不存在利益关系时，才能声明“不存在利益关系”即独立性。如果存在某种利益关系，应当在评估声明中对此种利益关系予以声明，以提示评估报告使用者。这种对独立性的不严格要求体现了美国评估界对评估咨询性质的认识，但这并不意味着美国评估界不重视评估师的独立性。虽然从表面上看似乎美国评估师的独立性要求不严，但辅之以严格的利益关系声明，能够使评估报告使用者清晰地了解评估师在此项业务中的独立性并恰当评价、使用评估结论，因此最终还是能够有效地维护评估行业的声誉。