relating to asset appraisal regarding capital market transaction is significant and has impact on making investment decision of the public, appraisal requires a knowledgeable, capable and responsible person
, auditor, appraisal company, credit rating agency, representative of bond holders, and personnel in the capital market business, etc. There are two types of administrative actions taken by the SEC Office
that the capital market will be developed toward sustainable growth and generate positive impacts on the national economy. At present, there are six legislations administered by the SEC, namely: the
growth of the company by providing opportunity for directors and employee to take part in the ownership of the business. Positive gains of the company will also benefit the shareholders. However, the