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随着抵押贷款成为商业银行发放贷款的主要形式,资产评估师对抵押资产价值的合理评估也成为确定贷款额度、保证贷款安全的首要条件。但在评估执业中,委托方的压力会造成评估判断偏差。因此本文通过设计问卷来研究委托方的压力对资产评估师估值判断的影响,明确资产评估师在评估过程中受何种压力影响而改变估值结果。研究发现,在抵押贷款估值过程中,奖惩权、信息权和专家权这三种压力源都对资产评估师具有显著影响,直接压力对资产评估师的影响比间接影响大。因此要想使抵押资产评估结果公平公正,保证抵押资产的安全,就必须消除委托方的压力造成的评估师的估值判断偏差。
As mortgages have become the main form of loans granted by commercial banks, asset appraisers’ reasonable assessment of the value of mortgaged assets has also become the primary condition for determining the loan amount and for ensuring the safety of loans. However, in the assessment of practice, the pressure of the entrusting party will cause the assessment judgment bias. Therefore, this paper studies the impact of the pressure from the entrusting party on the valuation of asset appraisers through the design of a questionnaire, and clarifies the influence of the pressure on asset appraisers in the process of appraisal to change the valuation results. The study found that in the process of mortgage loan valuation, the three stressors such as rewards and punishments, information rights and expert rights all have significant influence on asset appraisers. The direct pressure has more influence on asset appraisers than indirectly. Therefore, in order to ensure fair and equitable assessment of the assets of mortgages and ensure the security of the assets under mortgage, it is necessary to eliminate the discrepancy of the appraiser’s valuation judgment caused by the pressure of the entrusting party.