Asset appraisal (narrow sense) is divided into appraisal institutions that can engage in securities business and appraisal institutions that cannot engage in securities business; There is no grade limit. Real estate appraisal is divided into one, two, three levels and tentative level, the highest level; 、
Land evaluation is divided into Grade A, Grade B and Grade C, with Grade A being the highest. Grade A land evaluation institutions can independently engage in benchmark land price and land price evaluation of all kinds of parcels nationwide.
(1) Securities industry evaluation qualification-issued by the Ministry of Finance and the CSRC;
(2) asset appraisal qualification-issued by the Ministry of Finance and the provincial finance department;
(3) Real estate appraisal qualification-issued by the Ministry of Construction;
(4) Land evaluation qualification-issued by the Ministry of Land and Resources;
(5) Mining right evaluation qualification-issued by the Ministry of Land and Resources.
Among them, the securities appraisal qualification is the highest qualification, which can not only undertake the general asset appraisal business, but also undertake the asset appraisal business related to listed companies; Generally speaking, asset appraisal qualifications cannot undertake listing business, while professional qualifications such as real estate, land and mining rights can only undertake corresponding businesses with specific appraisal purposes (such as mortgage and pledge).
There are two kinds of asset appraisal qualifications: one is the asset appraisal qualification issued by local finance bureaus, and all appraisal institutions have it! There are nearly 4000 in China! Generally for regional projects! The other is the securities and futures evaluation qualification jointly adopted by the CSRC and the Ministry of Finance. There are only 70 in the country, and you can practice all over the country! You can do listed company projects and foreign projects, which is the highest evaluation of capital increase! There is no difference between Grade A qualification and Grade B qualification!
Evaluation project review procedure
The project audit of asset appraisal refers to the audit of whether the economic behavior of the enterprise conforms to laws and regulations, whether the application materials and procedures are complete, and whether the entrusted appraisal institution has the qualification for evaluation according to the purpose of asset appraisal. Whether the financial department of the enterprise is in charge of the appraisal qualification of the asset appraisal institution. The comrades in charge of asset appraisal in the financial department of the enterprise shall review the information reported by the enterprise, and the person in charge of the enterprise shall set up the project after review. After the project is approved, the enterprise can start the specific implementation evaluation work.
Second, the asset appraisal confirmation audit procedures
Asset appraisal confirmation refers to the financial department's review of the report issued by the appraisal institution, to see whether the appraisal method adopted is appropriate, whether there are omissions or reassessments, whether the factors affecting asset changes are reasonable, and whether the appraisal value is reasonable.
1. According to the regulations of the Municipal Appraisal Center, if the net asset value is 4 million yuan, it will be verified by the Municipal Appraisal Center. The specific procedures are as follows: after the intermediary agency issues the appraisal report, the comrades in charge of asset appraisal in the enterprise finance department will make a preliminary examination of the report, prepare an application letter for asset appraisal confirmation, and submit the report to the municipal appraisal center.
2. If the net asset value is between 2 million yuan and 4 million yuan, the evaluation report shall be reviewed by the comrades in charge of asset evaluation in the financial department of the enterprise, reviewed by the section chief, reviewed by the director in charge, and reported to the director for approval and confirmation.
3. If the net asset value is less than 2 million yuan, the evaluation report shall be reviewed by the comrades in charge of asset evaluation in the enterprise finance department, reviewed by the section chief and signed by the competent director for confirmation.