摘要
资产评估是评估师运用专业知识做出判断的过程,既是客观行为又是主观心理活动的结果,而心理活动只会受到其个体性格的影响,显然,评估师的性格最终会对资产评估的质量产生重要的影响。本文从资产评估师"性格色彩"的视角出发,深入探讨了在资产评估的全过程中如何将不同性格色彩的评估师与评估的不同程序环节相匹配,从而让评估师达到"扬性格优势之长,避性格劣势之短"地进行资产评估活动,并最终实现整体资产评估质量的提升。
Asset appraisal is a process in which appraisers use professional knowledge to make judgments,which is the result of both objective behavior and subjective psychological activities,and psychological activities are affected by their individual personality.Obviously,the personality of appraisers will ultimately have an important impact on the quality of asset appraisal.From the perspective of“personality color”of asset appraisers,this paper discusses how to match different personality color appraisers with different procedures in the whole process of asset appraisal,so as to enable the appraisers to carry out asset appraisal activities in a way of“highlighting the advantages of personality and avoiding the disadvantages of personality”,and finally improve the overall quality of asset appraisal.
作者
冯体一
张诗玥
应尚军
Feng Tiyi;Zhang Shiyue;Ying Shangjun(Institute of Asset Appraisal,School of Finance,Shanghai University of International Business and Economics,Shanghai 201620)
出处
《中国资产评估》
2021年第7期38-42,共5页
Appraisal Journal of China
关键词
性格色彩
资产评估质量
资产评估程序
personality color
quality of asset appraisal
procedure of asset appraisal
