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自1999年6月中国资产评估协会(以下简称中评协)发布《资产评估业务约定书指南》以来.该指南在规范评估机构和注册资产评估师的业务约定签订行为发挥了积极的作用。随着评估行业管理体制的变迁,一方面.评估机构和注册资产评估师逐步在成为评估行业风险的承担主体.评估业务中新的风险也不断出现.需要进一步明确的相关各方责任义务等内容也随之增加;另一方面.随着评估行业的发展和评估业务
Since the China Assets Appraisal Association (hereinafter referred to as China Appraisal Society) released the Guide on Assets Valuation Business Contract in June 1999, the Guide has played an active role in regulating the business engagement of rating agencies and registered asset appraisers. With the assessment of changes in the industry management system, on the one hand, assessment agencies and registered asset appraisers gradually become the subject of appraisal industry risk, and new risks in the appraisal business continue to emerge.The need for further clarification of the responsibilities and obligations of all parties involved Also increases; on the other hand. With the assessment of the development of the industry and assessment of business