导　　师： 李进一

学科专业： L02

授予学位： 硕士

作　　者： ;

机构地区： 暨南大学

摘　　要： 本案例报告包括《案例》与《案例分析》两部分。在《案例》中讲述了pg事务所内部评估师之间及与客户之间在某电力公司的评估项目上的争议，pg事务所是应该迁就客户提交一份客户满意的评估报告还是保持公正立场?这是在评估机构中经常发生的有关诚信的伦理抉择问题。《案例分析》首先运用决策支持模型、利益相关者分析等理论对《案例》中的具体伦理决策提出了一个分析框架，给出了相应决策建议。紧接着从评估机构内部的评估师个人、组织文化、治理结构等方面分析对机构诚信的影响，然后从评估委托人、监管机构、社会公众及其与评估机构的关系角度分析评估机构诚信问题的成因，最后给出了一些解决评估机构诚信问题的建议。 This paper includes two parts: 'the case' and 'case analysis', foucused on the ethics of appraisal firm. In 'the case', a valuation project of a power company is presented Some valuer of PG firm and the client have diferrent viewpoints to the valuation. There have a dispute about whether to accommodate the needs of the client and provide a valuation report to the satisfaction of the cient in PG firm. This is the most ethics problem about the 'honesty and integrity' of a appraisal firm. In 'case analysis', Some models and theories, such as ethics decision supporting model and stackholder analysis theory, have been used to make analysis of decision choosing problem, and give some proposals. Then, the influence of valuers, organizational culture and manage framework on the honesty and integrity of a appraisal firm is analyzed In further, the causes for honesty and integrity problems of appraisal firm have been analyzed in the relations of appraisal firm with their clients, government, investors and themselves. At the end, some proposals have been given to solve the honesty and integrity problems of appraisal firm.

关 键 词： 治理结构 组织文化 电力公司 项目评估

领　　域： [经济管理] [经济管理]