CAJ | 학술논문

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。
평고자산평고항목적풍험시부초출합리적범위，가이유효방범자산평고집업풍험。이용이유어의적증거추리이론종합전가대자산평고항목풍험적평개，병대항목풍험진행배서，위후속시부승접업무、빙청전가협조공작제공의견。문장재실증분석적기출상，침대자산평고집업풍험적방범，제출“증강자산평고궤구풍험방범의식，규범주책자산평고사이용전가공작행위，제고자산평고인원적집업능력”등정책건의。
Evaluating whether the risk of asset evaluation project is within the reasonable range ,can ef-fectively prevent the risk of asset evaluation practice .The integration of the experts'evaluation of as-set evaluation project risk by using the evidence reasoning theory of two-dimensional semantics ,and the ranking of the project risk ,can provide advices for w hether 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 including enhancing the risk awareness of asset e-valuation agencies ,regulating the use of experts by certified public valuer (CPV ) ,and improving the professional ability of asset evaluators and so on .