摘要
引入中立第三人评估是目前法律为重整企业、合伙份额、有限责任公司股权乃至被征收(拆迁)土地和房屋定价的主要机制。为了降低由于这类评估的迟延、不准确所产生的额外成本,缓解当事人因怀疑评估公正性而产生的对立情绪,有必要在这些场合也将当事人的自我估值纳入进来。本文的研究表明,若有关的"惩罚机制"与"激励机制"足够充分,在自我估值场合,当事人仍会表达其真实评价,从而有效、准确地确定有关财产价值。此外,即使在不得不采取中立评估的场合,仍可以通过适当的机制让自我估值发挥作用。
Resorting to an independent appraiser is currently the primary method for asset pricing in cases of corporate reorganization, enforcement of appraisal right and compensation in taking process. As it is difficult for an independent appraiser to evaluate an asset fairly and correctly, it is quite necessary to introduce self - assessment mechanism in these occasions in order to reduce the extra cost of delay or inaccuracy and mitigate the conflict between parties on ground of appraiser＇s impartiality. This paper further shows that a well designed valuation mechanism with the combination of both independent valuation and self - assessment will contribute a lot to efficient resolution of the valuation disputes.
出处
《中国法学》
CSSCI
北大核心
2009年第6期65-75,共11页
China Legal Science
