“中国评估记忆”征文启事

中国资产评估行业伴随改革开放和社会主义市场经济的发展而诞生。评估行业经历了20年的风风雨雨，与祖国经济建设发展的脉搏和谐共振。回首往昔，光阴荏苒，岁月蹉跎。广大评估人不仅见证了评估行业由无到有、由小到大、日新月异的发展和变化每个评估人的心中也一定会有许多难忘的记忆和感人的故事。为使广大评估人了解评估行业的历史，回忆评估行业的历史，记住评估行业的历史，深刻体味评估人的事业、生活、工作的酸甜苦辣，从而更加珍惜评估行业来之不易的今天，更好地投身于我们热爱的评估事业，《中国资产评估》编辑部拟开展“中国评估记忆”征文活动。     

狠抓评估人才队伍建设促进评估事业科学发展

在全党、全国将学习贯彻"十八大"精神不断引向深入的热潮中,财政部日前发布了《中国资产评估行业发展规划》 (以下简称《规划》),对未来五年中国资产评估行业的发展目标、总体要求、主要任务、重点工程、人才建设等工作进行了统筹部署,特别是着力于创新机制、制度建设,全面促进中国资产评估行业在更高层次上的科学发展. 一、《规划》的重大意义和主要影响 《规划》以"十八大"精神为统领,坚持把科学发展观贯穿始终.首先,《规划》的发展目标不仅宏大,而且展示了评估事业发展的前途是光明的,并且是可持续发展的.提出适应完善社会主义市场经济体制和转变发展方式的要求,充分发挥资产评估的专业优势,开展测算、鉴证、评价、调查和管理咨询等全方位服务.这将使评估行业从目前的60多亿元的收入规模快速增长到五年以后的300亿元规模,当该收入目标实现之后,将使评估行业成为举足轻重的中介服务行业之一,这不仅是对资产评估行业进行全新的定义,而且是有一定客观依据的"大手笔"之作.     

勤奋进取,共创行业期刊工作新局面--记《中国资产评估》通联工作暨培训会议

由中国资产评估协会主办的<中国资产评估>期刊,是我国评估行业惟一公开发行的刊物,是资产评估行业面向社会的重要窗口.它不仅是广大资产评估工作者和社会各界人士探讨前沿理论、研究专业知识、交流工作信息的平台,更是资产评估行业文化建设的重要阵地.为了进一步提高办刊水平,中国资产评估协会于2005年3月16日在北京召开了<中国资产评估>通联工作暨培训会议.参加这次会议的有来自全国各省(直辖市、自治区)及计划单列市的近70名通讯员及地方协会的有关领导.中国资产评估协会秘书长刘萍到会并发表了题为"勤奋进取,共创行业期刊工作新局面"的讲话.会议由中评协党委副书记辛宝荣主持,有关同志就通讯员管理制度、专业版及综合版栏目设置、编辑思路做了详细的说明和解释.会议期间还专门举行了<中国资产评估>通讯员受聘仪式,辛宝荣副书记为受聘通讯员颁发了通讯员证及聘书等.     

山西省评协庆"三·八"首次表彰"十佳女评估执业者"

为深入贯彻中评协<关于开展资产评估行业"巾帼建功"活动的通知>精神,激励我省女评估执业者热爱评估行业,立足岗位,建功立业,推动资产评估事业的健康发展,省评协于2008年3月7日在太原召开了庆"三·八"表彰山西省资产评估行业"十佳女评估师执业者"座谈会.     

凝聚共识科学发展

在我国全面建成小康社会的决定性阶段,中国资产评估行业迎来了新的战略发展机遇.201 3年财政部发布的《中国资产评估行业发展规划》首年实施,全国各级协会及广大从业人员将统一思想,转变观念,把握机遇,团结奋进,为积极服务于国家建设大局,实现行业加快发展和转型升级而不懈努力.     

深刻领会会议精神积极发展评估事业--行业深入学习贯彻第三次全国会员代表大会会议精神(二)

编者按:中国资产评估协会第三次全国会员代表大会(以下简称中评协三代会)在北京胜利召开的喜讯,犹如阵阵春风,吹遍了祖国各地,在评估行业引起巨大反响.广大评估人士认为,中共中央政治局常委、国务院副总理黄菊亲临大会并作重要讲话,体现了党中央、国务院对资产评估行业的重视和寄予的厚望;为评估行业的发展指明了方向;极大地鼓舞了评估行业乃至整个中介行业的士气;坚定了评估从业人员对评估事业的信心.会后,与会代表立即组织有关人员进行认真学习,采取切实有效的措施,就如何贯彻落实国务院、财政部等领导在大会上的重要讲话进行探讨,以各种形式表达着评估人的心情.本刊将继续刊登各地的学习情况,以加强行业间的交流.     

深刻领会会议精神积极发展评估事业--行业深入学习贯彻第三次全国会员代表大会会议精神(一)

编者按:中国资产评估协会第三次全国会员代表大会在北京胜利召开的喜讯,犹如阵阵春风,吹遍了祖国各地,在评估行业引起巨大反响.广大评估人士认为,中共中央政治局常委、国务院副总理黄菊亲临大会并作重要讲话,体现了党中央、国务院对资产评估行业的重视和厚望;为评估行业的发展指明了方向;极大地鼓舞了评估行业乃至整个中介行业的士气;坚定了评估从业人员对评估事业的信心.会后,与会代表立即组织有关人员进行认真学习,采取切实有效的措施,就如何贯彻落实国务院、财政部等领导在大会上的重要讲话进行探讨,以各种形式表达着评估人的心情.本刊将陆续刊登各地的情况,以加强行业间的学习交流.     

新的篇章新的征程--中国资产评估协会第三次全国会员代表大会会议综述

2005年7月1 9日至21日,中国资产评估协会第三次全国会员代表大会在北京召开.这次大会在资产评估事业发展进程中是具有里程碑意义的盛会.对于加快资产评估行业健康发展,开创资产评估事业的新局面具有十分重要的意义.     

进入一个学习的时代——浅谈评估准则与评估方法

中国的资产评估行业是一个年轻的行业,虽然发展迅速,并已有十多年的历史.但无论是基础理论研究、评估实践操作、政策法规环境、市场服务机制以及行业自身建设等方面均存在诸多不足.这其中,评估准则建设的滞后显然是十分重要的一个方面.所以,中国资产评估协会从2001年颁布<资产评估准则无形资产>以来,今年又陆续颁布了<资产评估准则一基本准则>和<资产评估职业道德准则一基本准则>,而且今后还将继续颁布系列其他的准则.从这一点讲,可以说中国的资产评估行业进入了一个准则的时代.     

规范管理 促进发展 不断开创中国资产评估行业监管工作新局面

一、规范资产评估行政管理,为资产评估行业创造良好的发展环境 近年来,为适应市场经济和资产评估行业发展的需要,中国政府十分注重发挥"监管"和"服务"双重职能,致力于加强资产评估法律制度建设,严格资产评估机构管理,规范资产评估行为,提高资产评估人员执业素质,为资产评估行业的健康发展创造了良好的环境.     

跨行查询收费:替银行说几句话

银行卡跨行查询收费一经推出即遭到铺天盖地的反对,有的消费者甚至诉诸法庭。银行收取跨行查询费的行为究竟是出于对市场化原则的尊重还是蔑视?     

Trust for accounting and accounting for trust

This paper combines insights from the sociology of knowledge and the emerging practice-based literature on learning and knowing to extend the institutional framework of accounting change developed by Burns and Scapens [Burns, J., Scapens, R.W., 2000. Conceptualising management accounting change: an institutional framework. Manage. Acc. Res., 11, 3–25]. In particular, it explores how management accounting systems (MAS) can be implicated in processes of learning and culture change, and used to identify ‘trustworthy’ solutions in the face of organisational crises. A case study of an Italian company, which was subject to massive change following its acquisition by General Electric, is used to discuss how, when crises arise and organisation members find themselves under intense pressure for change, their rationales and routinised behaviour, which are driven by the existing knowledge and cultural assumptions, are challenged. The case illustrates how MAS can act as sources of trust for the processes of change – i.e., accounting for trust; while at the same time being socially constructed objects of trust – i.e., trust for accounting. Drawing on the concept of personal trust and the notion of roles as access points to organisational (expert) systems, the paper discusses how, in this case, finance experts facilitated the acceptance and progressive sharing of new rationales and routines. Clearly, this does not guarantee that change will occur or occur in some ‘desired’ direction in other cases, but it increases the possibility of replacing trust in the predictability of routines with feelings of trust for change.     

Managing for efficiency, managing for equity

It is a truism that not all managers do the same things in the same ways. Less often recognized, however, is the fact that the essential tasks and goals of management are not everywhere the same. Indeed, so unlike each other are the two primary systems of management--the "technocratic" and the "political"--that they consistently vary in the implicit contract offered to participants, the career path of members, the use of organizational structure, the choice of purpose, and the allocation of resources, but also provides a conceptual framework for understanding why they happen and what can be done to prevent their happening in the future.     

寿险产品评价体系研究

中国保险市场的发展,迫切需要建立保险评价体系.保险产品的评价体系是保险评价的核心,其主要目标是以保险产品相对透明为目的进行的.在所有的保险产品中,人身保险产品与社会大众关系最为密切,人身保险在保险业的保费收入中也占有决定性地位.所以,当务之急是首先建立人身保险产品的评价体系.寿险保单的保障程度、投资价值以及附带的服务水平是寿险产品的核心问题,应当成为寿险产品评价的主要内容.本文重点从寿险产品保障程度进行评价研究.     

微笑传递快乐 激情奉献奥运

前言：在2008年北京奥运会上,奥运志愿者成为了一道亮丽的风景线,他们用自己最美的微笑和热情的服务给世界留下了深刻的印象。在这个充满青春朝气的群体中,也活跃着财政青年的身影,他们以40天辛勤付出和无私奉献,圆满完成使命,为北京奥运的成功举办贡献了力量,也留下人生中美好的回忆。现刊载中评协奥运志愿者——李念辰和崔新园的文章,将他们辛苦工作的经历再现,让他们的欢乐与广大读者共享。     

Accounting for decisions and decisions for accounting

Behavioral decision theory (BDT) is concerned with “accounting for decisions”. The development of this interdisciplinary field is traced from the appearance of several key publications in the 1950s to the present. Whereas the 1960s saw increasing theoretical and empirical work, the field really started to flourish in the 1970s with the appearance of the review by Slovic & Lichtenstein (Organizational Behavior and Human Performance, pp. 549–744, 1971), and key papers on probabilistic judgment (Tversky & Kahneman, Science, pp. 1124–1131, 1974), and choice (Kahneman & Tversky, Econometrica, pp. 263–291, 1979). From the early 1980s to the present, BDT has seen considerable consolidation and expansion and its influence now permeates many fields of enquiry. After this brief history, eight major ideas or findings are discussed. These are: (1) that judgment can be modeled; (2) bounded rationality; (3) to understand decision making, understanding the task is more important than understanding the people; (4) levels of aspiration/reference points; (5) use of heuristic rules; (6) the importance of adding; (7) search for confirmation; and (8) thought as construction. Next, comments are addressed to differences between BDT and problem solving/cognitive science. It is argued that whereas many substantive differences are artificial, two distinct communities of researchers do exist. This is followed by a discussion of some major shortcomings currently facing BDT that include questions about the robustness of findings as well as overconcern with a few specific, “paradoxial” results. On the other hand, there are many interesting issues that BDT could address and several specific suggestions are made. Moreover, these issues represent opportunities for accounting research and several are enumerated. Finally, BDT presents “decisions for accounting” in the sense that scarce resources need to be allocated to different types of research that could illuminate accounting issues. The argument is made that BDT is one research metaphor or paradigm that has proved useful in accounting and that should be supported. Such support, however, may mean that some researchers may work on issues that, at first blush, might seem distant from accounting per se.     

关于《以财务报告为目的的评估指南（试行）》的起草说明

为适应新兴评估市场领域的发展,规范注册资产评估师执行以财务报告为目的的评估业务,保证评估执业质量,维护社会公共利益和资产评估各方当事人合法权益,中评协在财政部有关司局的帮助和指导下,组织有关专家起草了《以财务报告为目的的评估指南（试行）》（以下简称《指南》）。为便于评估机构和注册资产评估师以及相关部门、人士全面理解《指南》,现将有关起草情况说明如下。