The national price appraiser qualification examination **** set five subjects. Subject 1: "basic theory of economics and price"; subject 2: "basic knowledge of law"; subject 3: "price policies and regulations"; subject 4: "price forensics theory and practice"; subject 5: "price forensics case study". Subject 1, subject 2, subject 3, subject 4 of the examination questions are objective questions, divided into multiple choice questions and multiple choice questions. Subject 5 of the examination questions for subjective questions. The examination time for each subject is 150 minutes. The syllabus is as follows:
Subject 1: "basic theory of economics and pricing"
I. The purpose of the examination
Assessment of the basic theory of economics and pricing, based on the relevant price, finance, tax policy and the characteristics of the different prices of forensic evidence, the nature of the price forensic ability.
Second, the content of the examination and the basic requirements
1. Price determination of the basic factors
1.1 market demand, supply and price impact.
1.2 the role of cost in price determination and price forensics. 1.3 the impact of competition, monopoly on price determination.
2. Measures of government intervention in market prices in case of market failure and methods of price management in monopolized industries
3. The main means of regulating the overall price level based on macroeconomic and price changes
4. The international economy and domestic and foreign market prices
4.1 Classification of international trade; factors affecting international trade and the purposes and means of government intervention in international trade.
4.2 The effect of balance of payments and balance of payments adjustment on domestic and foreign market prices.
4.3 The main factors affecting exchange rate movements; the impact of exchange rate movements on the economy and price forensics.
4.4 the law of price changes in the international market; the impact of tariffs on import and export prices; the main policy instruments of the state to regulate and influence import and export prices.
5. Enterprise pricing
5.1 The basis, tasks, objectives and applicable conditions of enterprise pricing.
5.2 The use of cost-oriented pricing methods, demand-oriented pricing methods, competition-oriented pricing methods and their impact on price forensics.
5.3 Pricing strategies for new products; intra-group transfer pricing methods and their relationship to price forensics.
6. Finance and Taxation
6.1 The role and impact of the national financial system, the tax-sharing financial management system.
6.2 Methods of counting major taxes; the relationship between taxes and prices, price forensics.
7. Stock, Bond and Futures Prices
7.1 The main types of stocks and the determination of prices; the main factors affecting stock market prices; the role of the stock price index. The use of the main indicators of stock value in price forensics.
7.2 Classification and price determination of bonds; the impact of bond price and yield calculations on price forensics.
7.3 The major types and modes of futures trading; factors affecting futures prices. Functions of options trading and its components; factors affecting option prices.
8.Financial Accounting for Businesses
8.1 The use of accounting assumptions and accounting principles.
8.2 The relationship between the elements of accounting, changes in the accounting equation.
8.3 The effect of accounting methods on price forensics.
8.4 Basic procedures of product costing, the relationship between costing and price forensics.
8.5 The characteristics and composition of financial reports, balance sheets, income statements; the characteristics and content of internal and external financial reports; the characteristics, content and role of the statement of cash flows; analysis of financial statements; solvency analysis, operating capacity analysis, profitability analysis. Composition of external financial statements; the role of financial statements in price forensics.
Subject 2: "basic knowledge of law"
I. Examination purpose
The assessment should be mastered to engage in the price of forensic work necessary legal knowledge, based on China's laws and regulations, to deal with the price of forensic work in the ability to deal with the actual problem.
Second, the content of the examination and the basic requirements
1. The nature of the law and the constitutional legal system
1.1 the nature of the law, the characteristics of the price of forensics in the embodiment.
1.2 The formulation and implementation of socialist law.
1.3 The Constitution and its basic principles.
1.4 China's legal system, basic political system and economic system.
2. Criminal legal system
2.1 The scope of effect of the criminal law in the price forensic work.
2.2 the characteristics of crime; criminal composition; self-defense and emergency shelter; crime of preparation, attempt and suspension; *** with the crime and unit crime and the relationship with the price of forensics.
2.3 Specific application of penalties and the impact of price forensics on penalties.
3. Civil legal system
3.1 The basic principles of civil law in price forensics.
3.2 Civil legal behavior and agency.
3.3 Types of statute of limitations in relation to price forensics.
3.4 The relationship between property law and price forensics.
3.5 The basis for the occurrence of debt; types of contracts; provisions for the performance, alteration, assignment, and termination of contracts and legal liability for breach of contract.
3.6 The legal provisions of the right to life, health, name, name, portrait, and honor in price forensics.
4. economic legal system
4.1 economic law adjusts the object; economic legal relations in the price forensic work.
4.2 the company's establishment conditions, procedures, dissolution and liquidation, and profit distribution. 4.3 violation of the law against unfair competition legal responsibility.
4.4 Legal responsibility for violation of the Anti-Monopoly Law.
4.5 The relationship between the provisions of the Product Quality Law on supervision of product quality and price forensics.
4.6 Provisions of the Tax Law on the collection and management of taxes and their impact on price forensics.
5. Administrative Legal System
5.1 Administrative legal relations in price forensics.
5.2 administrative licenses and administrative licenses set in the price appraisal. The implementation organs and procedures of administrative licenses.
5.3 Types and setting of administrative penalties; implementation organs of administrative penalties; decision and implementation of administrative penalties.
5.4 Administrative reconsideration and its procedures in price appraisal work.
5.5 Administrative compensation and its scope and procedures.
6. Legal System of Litigation and Arbitration
6.1 Evidence and procedures of criminal proceedings in price forensic work.
6.2 Evidence and procedures of civil litigation in the price of forensic work.
6.3 administrative litigation, jurisdiction, evidence and procedures in the price of forensic work.
6.4 The scope of application of arbitration law and arbitration procedures in price forensic work.
Subject 3: "price policies and regulations"
I. The purpose of the examination
Assessment of the candidates based on China's current price policies and regulations on the price of different subject matter forensic capabilities.
Second, the content of the examination and the examination requirements
1. Price legal system
1.1 price legal system, price administrative regulations, local regulations, departmental regulations and the relationship between government regulations.
1.2 The main content, status, role, scope of application of the Price Law in the price forensics work.
1.3 China's current main price laws and regulations related to price forensics work.
1.4 price administration in accordance with the basic requirements of the price in the price of forensic work.
2. Operator price behavior
2.1 the scope of the operator's independent pricing varieties, the operator's right to price, the basic basis for pricing operators. The price of goods priced independently of the operator forensics.
2.2 Types and manifestations of price monopoly; the impact of price monopoly on the operation of market prices.
2.3 price collusion, low-priced dumping, price discrimination, price fraud, profiteering, price gouging and other unfair price behavior on the operation of market prices.
2.4 The legal responsibility of operators for price violations.
3. Government price regulation
3.1 government guidance and government pricing basis, pricing authority, the types of government pricing 3 government guidance, government pricing and price certification relationship.
3.2 Basic procedures of government price setting, legal responsibility for violating the rules of behavior of government price setting.
3.3 The implementation of government price-setting cost supervision; the connection and difference between pricing costs and enterprise accounting costs. Pricing cost supervision and audit of legal responsibility; cost supervision and audit in price forensics.
3.4 The main means and conditions of application of the regulation of the general level of prices.
4. Industrial and Agricultural Product Prices
4.1 Management and supervision of industrial product prices; implementation of government-guided pricing and government pricing of the main types of industrial products.
4.2 The main types of industrial products involved in price forensics; price forensics should pay attention to the relevant industrial products.
4.3 agricultural price management regulations and the relevant agricultural products should pay attention to the issue of price forensics.
4.4 Cost survey of agricultural products, the application of major cost-benefit indicators in price forensics.
5. Energy Prices
5.1 Classification and composition of electricity tariffs and tariff management, scope of feed-in tariffs, management authority and tariff policy, classification of transmission and distribution tariffs, pricing methods of sales tariffs and their relationship with price forensics.
5.2 Coal price management; coal and electricity price linkage mechanism and its impact on price and price forensics.
5.3 Crude oil and refined oil product price policy and supporting measures.
5.4 Classification of natural gas prices; natural gas factory prices; pipeline transportation prices, west-east gas transmission prices in price forensics.
6. Water resource price components, the impact of different water supply management system on water resource prices and price forensics
7. Pharmaceutical prices
7.1 Scope of government management of drug prices and control of drug prices. Forms of government setting of pharmaceutical prices.
7.2 Pharmaceutical pricing and the methods used by the government to set pharmaceutical prices and the implications for price forensics.
7.3 Management of medical service prices.
8.Real Estate Prices
8.1 China's policy on land price management. Land price classification and the characteristics of land prices; collective land expropriation compensation and state-owned land price policy in relation to price forensics.
8.2 the composition and characteristics of housing prices; the main content of housing price management. Real estate price policy in price forensics work in the mastery and application.
8.3 Classification of property services and its main content; forms of management of property service charges and the composition of property service charges.
9. Transportation prices and their impact on commodity prices and price forensics
9.1 forms of management of railroad transportation prices.
9.2 The relevant provisions of civil aviation tariffs and charges management.
9.3 water transportation price management forms; the main items of port charges.
9.4 Forms of highway tariff management; highway spring transport price policy; current road toll policy regulations.
10. Postal and Telecommunications Prices
10.1 Forms and billing methods of postal tariffs.10.2 Telecommunications tariff setting.
10.3 Important tariff management changes.
11. Fee Management
11.1 Characteristics of fees charged by state administrative organs; the management system of fee items and
standards of state administrative organs, the authority to approve and the main fee management system.
11.2 Compulsory education, non-compulsory education, private education fee policy and management system.
11.3 Composition and management forms of intermediary service charges; intermediary service charges and their impact on commodity costs and price forensics.
Subject 4: "Price Forensics Theory and Practice"
I. The purpose of the examination
The assessment of candidates based on the current state regulations and price policy and price forensics theory and methodology, general goods, intangibles, unusual items and lost items and other items involved in the evaluation of the appraisal of forensic and price forensic conclusions, price appraisal of the technical report for the review and ruling. Ability.
Two, the content of the examination and the basic requirements
1. price appraisal
1.1 the nature and characteristics of price appraisal; different types of price appraisal of the particularity of price appraisal; price appraisal and government pricing, judicial notarization of the difference between the connection.
1.2 the scope of price forensics and the classification of items involved.
1.3 the purpose of price forensics and price forensic characteristics of different purposes. Characteristics of price appraisal of general articles, price appraisal of litigation-related subject matter and price appraisal of property involved in the case.
1.4 The basic principles of price forensics and the basic criteria for judging the reasonableness of the price level.
2. The basic method of price appraisal
2.1 the theoretical basis of the market approach and the prerequisites for the use. The practical application of the market approach in price forensics.
2.2 the theoretical basis of the cost approach and the practical application of price forensics.
2.3 Theoretical basis and prerequisites for the use of the income approach and its practical application in price forensics.
2.4 expert consultation method in price forensics.
3. Price forensic procedures
3.1 the role of price forensic procedures, price forensic procedures, binding, time requirements, avoidance of the rules and legal liability in practice.
3.2 the basic content and method of commissioning and acceptance of price forensics, price forensics of items involved in the commissioning and acceptance of the special characteristics.
3.3 price forensic investigation content, method, price forensic process of data collection and application.
3.4 the characteristics of the price of the items involved in the forensic conclusions and writing price forensic conclusions, price forensic conclusions of the standardized format and the basic content of the 'price forensic conclusions of the production and delivery.
3.5 price appraisal review ruling of the policy basis for the authority, price appraisal review ruling of the procedure, price appraisal review ruling of the basic content of the conclusion of the letter and its production method.
3.6 unusual items, lost items involved in the case, shoddy products, counterfeit goods, the price of forensic procedures and methods.
4. Price forensic instruments and file management
4.1 types of price forensic instruments; price forensic file management requirements.
4.2 price forensic instruments collection, filing.
4.3 price appraisal file requirements and steps, methods; price appraisal file management appraisal and custody of the period of time divided into price appraisal file custody and statistics.
4.4 price appraisal file lending system and price appraisal file information development and utilization.
5. Land use rights price appraisal
5.1 land classification and characteristics, land ownership and land use rights. The characteristics of land use right price, factors affecting land price and land use right price system.
5.2 General procedures of land use right price authentication.
5.3 Price forensics of land use rights using the market approach, income approach, and cost approach.
6. Building Price Forensics
6.1 Characteristics of buildings; classification of buildings and the characteristics of conducting forensics.
6.2 in accordance with the relevant procedures and regulations, building price forensics information collection, on-site inspection and estimation operations, price forensics on simple buildings; price forensics on premises and real estate.
6.3 the use of the market approach to price appraisal of buildings and the issues that should be noted.
6.4 the use of replacement cost method of price appraisal of buildings and the issues to be noted.
6.5 Apply the income approach to price appraisal of buildings and the issues to be aware of.
7. Price Forensics of Agricultural Products
7.1 Classification and Composition of Agricultural Product Prices.
7.2 production price method, cost price method, the market price method, than the price method, the difference method, the expected return method and other methods in agricultural price forensics in practice. 7.3 characteristics of food crops, price composition and in food price forensics should pay attention to the problem.
7.4 The ratio-price relationship, price difference relationship, expected return and out-of-priced subsidies in the price forensics of cash crops.
7.5 based on the characteristics of fishery and livestock products, price composition of their price forensics.
8. machinery and equipment price appraisal
8.1 classification of machinery and equipment.
8.2 machinery and equipment price forensics features and basic procedures.
8.3 The use of the cost method in price forensics of different machinery and equipment.
8.4 Application of market approach in price forensics of machinery and equipment.
9. Road traffic accidents, vehicle and property loss price forensics
9.1 car price forensics classification.
9.2 car damage forensics features, procedures and steps, car damage forensics and the difference between insurance.
9.3 Methods of car damage forensics.
Application of the sum-of-repair-costs method, application of the cost method and the market method in car damage forensics.
10.Current Asset Price Forensics
10.1 Characteristics of Current Asset Composition. The characteristics and procedures of current asset price forensics
10.2 Price forensics of materials and inventory goods.
10.3 Price Forensics of Products in Progress and Finished Goods
10.4 Price Forensics of Debt and Monetary Current Assets.
11. Intangible Asset Price Forensics
11.1 Characteristics and classification of intangible assets, functional characteristics of intangible assets and factors affecting the value of intangible assets.
11.2 Apply the income approach to price appraisal of intangible assets.
11.3 Apply the cost approach to price appraisal of intangible assets.
11.4 Apply the cost method and income method to price appraisal of patent rights, and apply the cost method to price appraisal of non-patented technology.
11.5 Classification of trademarks and characteristics of trademark rights, and price appraisal of trademark rights.
11.6 Characteristics of goodwill, the use of the cut-off method, excess earnings method, etc., the price of goodwill forensics; goodwill price forensics should pay attention to the problem.
12. Long-term investment price appraisal
12.1 types of investment, long-term investment price appraisal characteristics and procedures.
12.2 Characteristics of bonds, price forensics on listed and unlisted bonds.
12.3 Characteristics of equity investments, price forensics on listed and unlisted stocks.
12.4 Forms of other investments, price forensics on non-controlling and controlling long-term investments.
13. Whole Asset Price Forensics
13.1 The difference between whole asset price forensics and single asset price forensics.
13.2 The use of income approach, market approach, cost and sum approach to the overall asset price forensics.
14. Price Forensics for Rare Items
14.1 Characteristics and methods of price forensics for rare items.
14.2 antiques grading standards; the price of antiques forensics and should pay attention to the problem. Paintings and calligraphy, seals, ancient coins, ancient jade, ancient pottery, ancient porcelain, ancient bronze valuation of common sense and assessment methods.
14.3 Price appraisal of paintings and calligraphy, handicrafts.
14.4 General knowledge of valuation of precious stones and jade and price forensics.
15. Price appraisal regulations and policies
15.1 China's price appraisal business to implement the market quasi-people of the relevant laws, regulations, systems and management
15.2 China's price appraisal practitioner qualification system and the relevant provisions.
15.3 China's price forensics procedure specification, price forensics methodology specification, the implementation of the code of conduct for price forensic personnel and related legal responsibility.
Subject 5: "price forensics case analysis"
I. Purpose of the assessment
Assessment of candidates in accordance with the relevant policies and regulations, the price of different forensic subject matter forensic and price forensic conclusions of the ability to analyze, screen and correct.
Second, the examination content and basic requirements
1. The use of price assurance theory and methodology, the price of land use rights, building prices, prices of agricultural products, domestic and imported machinery and equipment prices, the price of car damage, the price of liquid assets, intangibles, long-term investment prices and other subject matter for price assurance.
2. According to the given background material and the attributes of different forensic items, the reasonable choice of applicable price forensic methods, write a complete price forensic conclusions or price forensic technical report.
3. According to the current applicable price policies and regulations and price forensic methodology, the given price forensic conclusions to analyze, review, point out the errors, explain the reasons and make corrections.