Reasonable Analysis To Evaluation Results Of The Transaction For The Purpose Of Asset Valuation

Assets appraisal quality is the soul of the assets evaluation industry.The rationality of assets appraisal results is the most basic and most important requirementis to quality of assets evaluation.To trade for the purpose of assessment,the value is the basis for pricing the transaction price,it is related to the interests of both transactions.Therefore,there has important significance on research of the rationality of the evaluation results for the purpose of transaction.This paper mainly analysis the evaluation results rationality on the purpose of transaction.Firstly,using the equilibrium price theory and value rule demonstrates therationality of evaluation results.The transaction price can be used as measure of theevaluation results rationality.At the same time,based on the full reference to the domestic and foreign research results.When the transaction prices in the range from±5%to±15%,evaluation value can be identified as a reasonable.Secondly,after defining the evaluation reasonable range.From the government and the evaluation association,evaluation organization,appraisers three aspects to analyze evaluation results rationality factors.Government and associations:perfecting laws and regulations,illegal punishment,inspection,management system and so on will impact assessment practice environment,then affect the evaluation results;evaluation organization:establishment of quality,professional ability,internal control and so on will directly affect the fairness andjustice of evaluation process;appraiser:assessment of professional skills,moral level as well as customers bear ability and so on will affect the evaluation result.Then,with the range from±5%to±15%,collecting and arrangement234groups of samplesfrom2010to2012.On the basis of considering the influence factors and data availability.Separately from the overall,the types of assets,the transaction date,evaluation organization ability four aspects to analysis the sample.Analysis results show that theevaluation organization ability,evaluation report,assets characteristics and market environment and other factors have a certain impact on the evaluation result rationality for the purpose of trade.Finally,based on theoretical and empirical analysis,putting forword countermeasures to improve the rationality of evaluation results. Evaluation results rationality on the purpose of transaction is impotent to ensure theinterests of both sides and promote to complete trade deal.The empirical research on theevaluation results rationality on the purpose of transaction and the suggestions aremeaningful.Especially to evaluation results rationality on the purpose of transaction,it hasimportant guiding significance and practical significance.