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在对目标企业的股权价值进行评估时,由于没有严格按照《资产评估操作规范意见(试行)》和评估准则进行评估,从而使相关报告使用人对于评估报告提出质疑。希望此案例能引起广大评估师在执业过程中按照法规、准则行事的重视。
In assessing the equity value of the target enterprise, the relevant users of the report questioned the assessment report because they did not evaluate strictly in accordance with the Opinions on the Practice of Asset Valuation (Trial Implementation) and the assessment criteria. I hope this case can arouse the attention of the general assessors in accordance with the laws and regulations and the guidelines during their practice.