In 20 17, the subjects of the qualification examination for asset appraisers were changed from five subjects: asset appraisal, economic law, financial accounting, electromechanical equipment appraisal and construction engineering appraisal to four subjects: asset appraisal basis, asset appraisal related knowledge, asset appraisal practice (I) and asset appraisal practice (II). The following is.
Chapter I Overview of Assets Appraisal
First, the purpose of the exam
Assess candidates' understanding of asset appraisal and its principles and basic functions, as well as their understanding of the main service areas of asset appraisal.
Second, the examination content and requirements
(a) the content of the master
1. The concept of asset appraisal.
2. Economic and technical principles of asset appraisal.
(2) Familiar content
1. Basic functions of asset appraisal.
2. Value and price.
3. Working principles of asset appraisal.
(3) What do you know?
1. Main fields and functions of China's asset appraisal service.
Chapter II Basic Theory of Assets Appraisal
First, the purpose of the exam
Assess candidates' mastery of basic theories of asset appraisal, such as labor theory of value, utility theory of value, supply and demand theory, market structure theory and efficient market theory, as well as their ability to apply the basic principles and main knowledge points of related theories.
Second, the examination content and requirements
(a) the content of the master
1. Use value and value in labor theory of value and commodity value law.
2. The marginal utility of utility theory of value and the law of diminishing marginal utility.
3. Demand and factors affecting demand.
4. Supply and factors affecting supply.
5. Equilibrium price, supply and demand theorem.
6. Division of market structure.
7. Form of efficient market.
(2) Familiar content
1. The principle of duality of labor and the determination of commodity value.
2. The source of commodity value, the determination of value quantity and the basic law of price formation.
3. Demand function, demand table and demand curve.
4. Supply function, supply table and supply curve.
5. Concepts, conditions or characteristics of perfect competitive market, monopolistic competitive market, oligopoly market and complete monopoly market.
6. Premise and test of efficient market hypothesis.
(3) What do you know?
1. Theoretical development process of labor theory of value and understanding of labor theory of value.
2. Theoretical process and understanding of utility theory of value.
3. The difference between labor theory of value and utility theory of value.
4. Special circumstances of demand relationship.
5. The concept of market equilibrium.
6. The demand and balance of perfect competition market, monopoly competition market and complete monopoly market.
7. The formation reasons of oligopoly market and complete monopoly market, the classification and typical model of oligopoly market.
8. The formation and main functions of efficient market theory, and the limitations of efficient market theory.
9. Internal efficiency and external efficiency of the capital market.
Chapter III Basic Items of Assets Appraisal
First, the purpose of the exam
Assess the candidates' mastery and application ability of the basic items of asset appraisal.
Second, the examination content and requirements
(a) the content of the master
1. Concepts, rights and obligations of all parties in asset appraisal.
2. The concept, function and determination of the purpose of asset appraisal.
3. The concept, composition and determination of assets appraisal object.
4. Definition of the concept, function and scope of asset appraisal.
5. The concept and function of the base date of asset appraisal, and the concept and legal significance of the report date of asset appraisal.
6. Types and selection of main value types.
7. The concept and function of asset appraisal hypothesis, mainly evaluating the connotation and use of hypothesis.
(2) Familiar content
1. Types of common evaluation purposes.
2. The service life of the assets appraisal conclusion.
3. The selection of the base date of asset appraisal and the principle of handling afterwards matters.
4. The concept and function of value type, and the meaning of main value types.
(3) What do you know?
1. Main types of economic behaviors involved in the purpose evaluation of company establishment, reorganization and capital increase.
2. Concepts of realistic assessment, retrospective assessment and predictive assessment.
Chapter IV Assets Appraisal Procedure
First, the purpose of the exam
Assess candidates' ability to master and apply the basic contents, main program performance requirements, purposes, main work steps, restrictions and other related contents of asset appraisal procedures.
Second, the examination content and requirements
(a) the content of the master
1. Basic procedures and contents of asset appraisal.
2. Contents of basic items of asset appraisal business.
3. Contents and requirements of professional ability analysis, independence assessment and project risk assessment.
4. The main contents of the entrustment contract for asset appraisal include the signing, supplement, alteration, termination and dissolution of the entrustment contract.
5. Contents, means and methods of on-site investigation.
6. Verification and confirmation of evaluation data and handling of limited procedures.
(2) Familiar content
1. The concept of asset appraisal procedure.
2. Main contents, review, approval and adjustment of the asset appraisal scheme.
3. The work of on-site investigation is limited and its handling.
4. Classification, collection, analysis, induction and collation of evaluation data.
5. Reference and verification of the evaluation report.
6. Selection of evaluation methods.
7. Internal audit of evaluation reports.
(3) What do you know?
1. Perform the function of asset appraisal procedure.
2. The meaning of asset appraisal entrustment contract.
3. The concept of asset appraisal scheme, the general requirements for compiling asset appraisal scheme and the main factors to be considered.
4. Assessment and estimation form a conclusion.
5. Communicate with the entrusting party or relevant parties on the contents and requirements of the evaluation report.
6. Handling of external audit opinions.
7. Organize the collection and evaluation of documents.
Chapter V Assets Appraisal Methods
First, the purpose of the exam
Assess candidates' mastery of the connotation, premise and specific methods of asset appraisal, as well as their ability to use the basic methods and specific methods of asset appraisal.
Second, the examination content and requirements
(a) the content of the master
1. The concept and application premise of market law.
2. The concept and application of specific evaluation methods commonly used in market law.
3. The concept and application premise of income method.
4. The concept, essence and estimation method of income amount, discount rate and income period.
5. The formula and application of income method.
6. The concept and application premise of cost method.
7. Concepts, estimation methods and applications of replacement cost, real depreciation, functional depreciation and economic depreciation.
(2) Familiar content
1. Comparable factors of market method.
2. The basic steps of market method evaluation.
3. The basic steps of income method evaluation.
4. Basic steps of cost method evaluation.
(3) What do you know?
1. Scope of application of market method, income method and cost method.
2. Limitations of market method, income method and cost method.
3. Difference between objective income and actual income.
Chapter VI Assets Appraisal Report and Archives
First, the purpose of the exam
Assess the candidates' mastery of the basic contents of asset appraisal reports and archives, the skills and requirements for compiling asset appraisal reports, the compilation and filing of appraisal working papers, the management of appraisal archives and other related contents, and the ability to compile asset appraisal reports and archives.
Second, the examination content and requirements
(a) the content of the master
1. Basic contents of the asset appraisal report.
2. The technical points of compiling the asset appraisal report.
3. The contents of the working papers of asset appraisal.
4. Compilation and archiving of working papers on asset appraisal.
(2) Familiar content
1. Type of asset appraisal report.
2. Steps for preparing the asset appraisal report.
3. Use of asset appraisal report.
4. Preservation of assets appraisal files.
(3) What do you know?
1. Confidentiality and access to evaluation documents.
Chapter VII Criteria for Assets Appraisal
First, the purpose of the exam
Assess candidates' mastery of professional basic knowledge, such as the framework of China assets evaluation criteria system, the main contents of basic assets evaluation criteria, the main contents of international evaluation criteria, the main contents of unified professional evaluation criteria and the main contents of RICS evaluation professional criteria.
Second, the examination content and requirements
(a) the content of the master
1. The framework system of China's asset appraisal standards.
2. The main contents of China's basic criteria for asset appraisal.
(2) Familiar content
1. The main function of China's asset appraisal criteria.
2. The guiding ideology of establishing China's asset appraisal standard system.
3. The main contents of international evaluation standards.
(3) What do you know?
1. The emergence and development of China's asset appraisal standards.
2. The formulation mechanism of China's asset appraisal standards.
3. Structural system of international evaluation standards.
4. Structural system of unified standards for professional evaluation practice.
5.RICS evaluates the structural system of professional standards.
Chapter VIII Professional Ethics and Legal Responsibility of Assets Appraisal
First, the purpose of the exam
To investigate the candidates' mastery of the main contents and professional ethics requirements stipulated in China's professional ethics standards for asset appraisal, China's legal liability system for asset appraisal, especially the provisions of relevant laws on administrative liability, civil liability and criminal liability for asset appraisal, and their ability to guide and standardize asset appraisal practice by using relevant knowledge of asset appraisal professional ethics and legal liability.
Second, the examination content and requirements
(a) the content of the master
1. The content of professional ethics and the main content of professional ethics standards in China.
2. Basic requirements of professional ethics in asset appraisal.
3. Prohibition requirements for signing the evaluation report.
4. Relevant laws and regulations on administrative responsibility of asset appraisal.
5. Relevant legal provisions on civil liability for asset appraisal.
6. Relevant legal provisions on criminal responsibility of asset appraisal.
(2) Familiar content
1. Professional ability requirements.
2. Relationship requirements with customers and interested parties.
3. Relationship requirements with other asset appraisal professionals.
4. Requirements for prohibiting unfair competition.
5. Principle of confidentiality.
6. It is forbidden to seek illegitimate interests.
7. Legal liability system for assets appraisal in China.
(3) What do you know?
1. Limitation of administrative punishment.
2. Limitation of civil liability litigation.
3. Limitation of prosecution for criminal responsibility.
4. Exempt from legal responsibility.
Chapter IX Development and Supervision of Assets Appraisal in China
First, the purpose of the exam
Assess the candidate's mastery of the development and supervision of asset appraisal in China.
Second, the examination content and requirements
(a) the content of the master
1. The main contents of the administrative management of assets appraisal professionals in China.
2. Measures for the administration of state-owned assets appraisal projects.
(2) Familiar content
1. The main contents of the administrative management of asset appraisal institutions in China.
2. The main contents of the management of China Assets Appraisal Association.
3. Procedures and contents of filing management of asset appraisal institutions.
(3) What do you know?
1. Development history of China asset appraisal industry.
2. The present situation and characteristics of China's asset appraisal industry.
3. The position and role of China's assets appraisal in the market economy.
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