ࡱ> PRO` Fbjbjss ;P3!hhhhhhh|8,$$|\(TT"vvvWYYYYYY$h>}h"}hhvv9MMM"hvhvWMWMMw|hhvH P!-X"3$,0\*"*$*hM}}7\|||D||||||hhhhhh H THNG TIU CHUN THM NH GI VIT NAM  Tiu chun s 06 Nhng nguyn tc kinh t chi phi hot ng thm nh gi ti sn (K hiu: TGVN 06) (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 nhng nguyn tc xc nh gi tr ca ti sn v hng dn nguyn tc khi tin hnh thm nh gi ti sn. 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 xc nh gi tr ca ti sn lm c s thm nh gi. 03 - Gi tr ca ti sn c hnh thnh bi nhiu yu t tc ng nh gi tr s dng, s khan him, nhu cu c kh nng thanh ton... Khi nghin cu qu trnh hnh thnh gi tr, thm nh vin cn phi xem xt v vn dng nhng quy lut v nguyn l kinh t lin quan. Bn cht ca thm nh gi ti sn l s phn tch cc yu t tc ng n qu trnh hnh thnh gi tr ca ti sn c th, do  nhng nguyn tc c bn ny l nhng hng dn cn thit khi tin hnh thm nh gi. Thm nh vin phi nghin cu vn dng nhng nguyn tc ny  a ra kt lun v gi tr ca ti sn. NI DUNG TIU CHUN 04 - Nguyn tc s dng tt nht v c hiu qu nht Vic s dng tt nht v c hiu qu nht ca ti sn l t c mc hu dng ti a trong nhng hon cnh kinh t - x hi thc t ph hp, c th cho php v mt k thut, v php l, v ti chnh v em li gi tr ln nht cho ti sn. Tuy nhin, mt ti sn ang s dng thc t khng nht thit  th hin kh nng s dng tt nht v c hiu qu nht ca ti sn . 05 - Nguyn tc cung - cu Gi tr ca mt ti sn c xc nh bi mi quan h cung v cu v ti sn  trn th trng. Ngc li, gi tr ca ti sn  cing tc ng n cung v cu v ti sn. Gi tr ca ti sn thay i t l thun vi cu v t l nghch vi cung v ti sn. Gi tr ca ti sn c xc nh bi mi quan h cung v cu, trong  c cc yu t v c im vt l v c im kinh t - x hi khc bit vi nhng thuc tnh ca cc ti sn khc. S nh hng ca nhng c tnh ph thm ny c phn nh trong cung - cu v gi tr ti sn. 06 - Nguyn tc thay i Gi tr ca ti sn thay i theo s thay i ca nhng yu t hnh thnh nn gi tr ca n. Gi tr ca ti sn cing c hnh thnh trong qu trnh thay i lin tc phn nh hng lot cc mi quan h nhn qu gia cc yu t nh hng n gi tr. Bn thn cc yu t nh hng n gi tr lun lun thay i. Do , trong thm nh gi ti sn, thm nh vin phi nm c mi quan h nhn qu gia cc nhn t  trng thi ng, phi phn tch qu trnh thay i nhm xc nh mc s dng ti sn tt nht v c hiu qu nht. 07 - Nguyn tc thay th Trong trng hp hai hay nhiu ti sn c th thay th ln nhau trong qu trnh s dng, th gi tr ca nhng ti sn  c xc nh bi s tc ng ln nhau ca ti sn ny n ti sn khc. Hnh thnh gi tr ca ti sn c thm nh gi thng c lin quan n gi tr ca cc ti sn khc c th thay th . Khi hai ti sn c tnh hu ch nh nhau, ti sn no cho bn  mc gi thp nht th ti sn  s bn c trc. Gii hn trn VX\  * ,   $ & 6 8 d t N P X Z x $ ( ȴȴmmYm&hiho5OJQJ]aJmHsH#hihoOJQJ\aJmHsHhoOJQJaJmHsH'hiho5CJOJQJaJmHsH$hihoCJOJQJaJmHsH&hiho5OJQJ\aJmHsH#hiho5OJQJaJmHsH)jhihoOJQJUaJmHsH hihoOJQJaJmHsHVZ\~ ,   N $ $xx^`a$gdo$xx^a$gdo$xx`a$gdo $`a$gdo$a$gdogdo$a$gdogdo $x`a$gdoh^hgdogdofFF( 0 2 bdXZdhln&4֯ubuLu:u:u:#hbho5OJQJaJmHsH*hbho5@OJQJ\aJmHsH$hiho@OJQJaJmHsH'hbho5@OJQJaJmHsH&hiho5OJQJ\aJmHsH#hbhoOJQJ\aJmHsH*hiho5@OJQJ\aJmHsH hihoOJQJaJmHsH#hiho5OJQJaJmHsH-hiho5OJQJ\aJmHnHsHubHZBv b0023 4Z55>6889; $x`a$gdo$a$gdo $xa$gdoBDHLNtx2 B ".^0b0d0h0l0n03333355566<6@68888888dzdz렊dzdzdzdzU*hiho5@OJQJ\aJmHsH$hiho@OJQJaJmHsH&hiho5OJQJ\aJmHsH#hbhoOJQJ\aJmHsH#hbho5OJQJaJmHsH'hbho5@OJQJaJmHsH5ca gi tr ti sn c xu hng c thit lp bi chi ph mua mt ti sn thay th cn thit tng ng, vi iu kin khng c s chm tr qu mc lm nh hng n s thay th. Mt ngi thn trng s khng tr gi cao hn chi ph mua mt ti sn thay th trong cng mt th trng v mt thi im. 08 - Nguyn tc cn bng Cc yu t cu thnh ca ti sn cn phi cn bng  ti sn t c kh nng sinh li ti a hay mc hu dng cao nht. Do ,  c tnh mc s dng tt nht v c hiu qu nht ca ti sn, cn phi phn tch xem liu  t ti s cn bng nh vy hay khng. Trong l)nh vc bt ng sn, gi bn t  mt v tr khng ch ra rng v tr t k cn cing phi c cng mt mc gi tr nh vy. 09 - Nguyn tc thu nhp tng hoc gim Tng thu nhp trn khon u t tng ln s tng lin tc ti mt im nht nh, sau  mc d u t tip tc tng nhng  ln ca thu nhp tng thm s gim dn. Nguyn tc ny cing hon ton ng i vi u t vo l)nh vc bt ng sn. 10 - Nguyn tc phn phi thu nhp Tng thu nhp sinh ra t s kt hp cc yu t ca qu trnh sn xut (t ai, vn, lao ng, qun l) v c th c phn phi cho tng yu t ny. Nu vic phn phi c thc hin theo nguyn tc tng ng th phn tng thu nhp cn li sau khi  phn phi cho vn, lao ng v qun l s th hin gi tr ca t ai. 11 - Nguyn tc ng gp Mc  m mi b phn ca ti sn ng gp vo tng thu nhp t ton b ti sn c tc ng n tng gi tr ca ti sn . Gi tr ca mt tc nhn sn xut hay mt b phn cu thnh ti sn ph thuc vo s vng mt ca tc nhn  lm gim i bao nhiu gi tr ca ton b ti sn, c ngh)a l lng gi tr m n ng gp vo gi tr ton b l bao nhiu. Nguyn tc ny l nguyn tc c bn trong vic xem xt tnh kh thi ca vic u t b sung vo ti sn khi thm nh vin xc nh mc s dng ti sn tt nht v c hiu qu nht. 12 - Nguyn tc tun th Ti sn cn phi ph hp vi mi trng ca n nhm t c mc sinh li ti a hoc mc hu dng cao nht. Do , thm nh vin phi phn tch xem liu ti sn  c ph hp vi mi trng hay khng khi thm nh vin xc nh mc s dng ti sn tt nht v c hiu qu nht. 13 - Nguyn tc cnh tranh Li nhun cao vt tri s thc y cnh tranh, ngc li, cnh tranh qu mc c th lm gim li nhun v cui cng c th khng cn li nhun. i vi ti sn, mi quan h cnh tranh cing c quan st gia cc ti sn vi nhau v gia ti sn ny vi ti sn khc. Do , gi tr ca ti sn c hnh thnh l kt qu ca s cnh tranh trn th trng. 14 - Nguyn tc d tnh li ch tng lai Gi tr ca ti sn c th c xc nh bng vic d tnh kh nng sinh li trong tng lai. Gi tr ca ti sn cing chu nh hng bi vic d kin th phn ca nhng ngi tham gia th trng v nhng thay i c th d tnh trc trong yu t ny cing nh hng n gi tr. Vic c tnh gi tr ca ti sn lun lun da trn cc trin vng tng lai, li ch d kin nhn c t quyn s dng ti sn ca ngi mua. 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