ࡱ> ikh` _bjbjss 4f%8888888L $ $L 4( ???2222222$45h7>28?"???288 93///?8 8 2/?2//1|882 C]X =-zg22$30 4y27/7$2782??/?????22/ ??? 4????LLLD LLL LLL888888  H THNG TIU CHUN THM NH GI VIT NAM  Tiu chun s 02 Gi tr phi th trng lm c s cho thm nh gi ti sn (K hiu: TGVN 02) (Ban hnh km theo Quyt nh s 77/ 2005/Q-BTC ngy 01 thng 11 nm 2005 ca B trng B Ti chnh) QUY NH CHUNG 01- Mc ch ca tiu chun ny l quy nh ni dung v gi tr phi th trng ca ti sn v vn dng gi tr phi th trng khi tin hnh thm nh gi ti sn. Hot ng thm nh gi phn ln l da trn c s gi tr th trng, tuy nhin c nhng loi ti sn ring bit, mc ch thm nh gi ring bit i hi thm nh gi phi da trn gi tr phi th trng. Thm nh vin v ngi s dng dch v thm nh phi phn bit r s khc nhau gia gi tr th trng v gi tr phi th trng  m bo a n kt qu thm nh gi khch quan. 02- Phm vi p dng: Doanh nghip, t chc thm nh gi v thm nh vin v gi (sau y gi l thm nh vin) phi tun th nhng quy nh ti tiu chun ny trong qu trnh s dng gi tr phi th trng lm c s thm nh gi. NI DUNG TIU CHUN 03- Ni dung gi tr phi th trng ca ti sn: Gi tr phi th trng ca ti sn l mc gi c tnh c xc nh theo nhng cn c khc vi gi tr th trng hoc c th c mua bn, trao i theo cc mc gi khng phn nh gi tr th trng nh: gi tr ti sn ang trong qu trnh s dng, gi tr u t, gi tr bo him, gi tr c bit, gi tr thanh l, gi tr ti sn bt buc phi bn, gi tr doanh nghip, gi tr ti sn chuyn dng, gi tr ti sn c th trng hn ch, gi tr  tnh thu... 04- Ni dung trn c hiu nh sau: a) Vic nh gi gi tr ti sn c cn c ch yu vo cng dng kinh t, k thut hoc cc chc nng ca ti sn hn l cn c vo kh nng c mua bn trn th trng ca ti sn . b) Gi tr ti sn ang trong qu trnh s dng l gi tr phi th trng c xem xt t gic  mt ngi s dng ring bit ti sn vo mt mc ch ring bit. Khi tin hnh thm nh gi loi ti sn ny, thm nh vin tp trung ch yu vo kha cnh tham gia, ng gp ca ti sn vo hot ng ca mt dy chuyn sn xut, mt doanh nghip& khng xt n kha cnh gi tr s dng tt nht, ti u ca ti sn hoc s tin c th c t vic bn ti sn  trn th trng. c) Gi tr ti sn c th trng hn ch l gi tr ca ti sn do tnh n chic, hoc do nhng iu kin ca th trng, hoc do nhng nhn t khc tc ng lm cho ti sn ny t c khch hng tm mua, ti mt thi im no . c im quan trng cn phn bit ca ti sn ny khng phi l khng c kh nng bn c trn th trng cng khai m  bn c i hi mt qu trnh tip th lu di hn, tn nhiu chi ph v thi gian hn so vi nhng ti sn khc. d) Gi tr ti sn chuyn dng l gi tr ti sn do c tnh cht c bit, ch c s dng hn hp cho mt mc ch hoc mt i tng s dng no  nn c hn ch v th trng. e) Gi tr doanh nghip l gi tr ton b ti sn ca mt doanh nghip. Gi tr ca mi ti sn cu thnh tng ti sn ca doanh nghip khng th tch ri nhau v cing khng th thm nh trn c s gi tr th trng. Gi tr doanh nghip phi c xem xt trn tng th ti sn, khng phi l gi tr ca tng ti sn ring r, bao gm ti sn hu hnh v ti sn s hu tr tu ca doanh nghip. Mt ti sn nu  ring bit c th khng pht huy c gi tr s dng nhng khi kt hp vi mt ti sn khc li c th pht huy c gi tr s dng ca chnh ti sn . Gi tr ca tng ti sn ring r c xc nh da trn phn ng gp ca ti sn  vo hot ng ca ton b doanh nghip nn khng lin quan n th trng, khng tnh n gi tr s dng ti u v tt nht ca ti sn  cing nh s tin m ti sn  mang li khi c mang ra bn. Gi tr ti sn ang trong qu trnh s dng ca doanh nghip c xu hng cao hn gi tr th trng ca ti sn khi doanh nghip ang kinh doanh hiu qu, thu c li nhun cao hn so vi doanh nghip cng sn xut sn phm tng t; ngc li c xu hng thp hn gi tr th trng khi doanh nghip lm n km hiu qu. Gi tr ti sn ang trong qu trnh s dng cing c xu hng cao hn gi tr th trng khi doanh nghip c bng sng ch, giy php, hp ng sn xut nhng sn phm c bit, hoc doanh nghip c uy tn c bit, hc cc dng ti sn thuc s hu tr tu khc m cc doanh nghip cng loi hnh kinh doanh khc khng c. f) Gi tr thanh l l gi tr c tnh thu c khi ht thi gian s dng hu ch ca ti sn sau khi tr chi ph thanh l c tnh. Gi tr thanh l phn nh gi tr cn li ca mt ti sn (tr t ai) khi ti sn   ht hn s dng v c bn thanh l. 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