HETHONG TIEU C H U A N THAM DINH GIATAI SAN QUOCTE VA VAN DEDAT RADOi Vdl VIET NAM
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Xu bti^g todn cdu hda thi trtidng dd Idm tdng them nhu cdu ve cdc tieu chudn, quy djnh duac qudc ticdng nhgn trong ^nh gid tdi sdn. Nhti vdy, deldm tdt cong tde dinh gid tdi sdn phdc tgp, can hiia rd cdc quy ^mh phdp ludt vd he thdng tieu chuan thdm iSnh gid tdi sdn quoc ti. Nghiin ctiu he titong tieu chuan thdm dinh gid quoc tivd Viet Nam vixdc dinh gid tri tdi sdn, bdi viit rut ra nhffng nguyin tac cd bdn dol vdi cong tde thdm tSnh gid tdi sdn hien nay.
JU khod: Xdc dinh gid tn tdi sdn. tieu chudn thdm dinh gid, ngdnb tbdm dmh gid, gid cd
INTERNATIONAL ASSETS VALUATION STANDARD SYSTEM AND PROBLEMS RAISED FOR VIETNAM Ta Thi Bich Thuy
The trend of market globalization has increased the demand for internationally recognized standards and regulations in asset valuation. In order to do well the complex asset valuation, it is necessary to understand the legal regulations and the international asset valuation standards system. Studying the system of international and Vietnamese valuation standards on asset valuation, the article draws out the basic principles for the current property valuation.
Keywords: Valuation of assets, valuation standards, valuation industry, prices, valuation of assets
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bah 14/4/2020 Ngdy hoan thiin biin tap: 27/4/2020 Ngay duyet dang: 4/5/2020
Tieu chuin tham djnh gia quoc te
Xu h u b n g toan cau h b a thi t r u b n g da lam tang them nhu cau ve cac tieu chuan, q u y dinh thbng nhat dugc qugc te egng n h a n v'g d i n h gia tai san, tuy nhien, mbi qugc gia lai cb nhiing quy dinh, tieu chuan rieng ve vigc dinh gia. Khac p h u c tinh trgng tren, n a m 1981, cac thanh vien eiia Uy b a n Ky thuat ciia Vien Tham djnh gia (TDG) H o a n g gia A n h va Van p h b n g dai dign a i a Hiep hbi To chiic Dinh gia Hoa Ky da thao luan va thong n h a t thanh lap Uy b a n cac Tieu chuan
TDG tai san qubc te (TIAVSC). Nam 1994, TIAVCS doi ten thanh Uy b a n cae Tieu chuan TDG quoe te (IVSC).
IVSC la mbt to ehiie dbc lap, phi Ipi nhuan, cam ket n a n g cao chat lugng tiong nghe TDG. IVSC tim kig'm s g ket h g p giiia eac tieu ehuan va cac chuong tiinh lam viec lien q u a n d e n eac n g u j e n tac nghe nghigp vi lgi Ieh o i a cbng chiing tiong vigc xac djnh va ban h a n h cae tieu ehuan mbi.
Tieu ehuan TDG quoc te (IVS) la cae tigu chuan d u p c cong n h a n n h a m thiic day tinh minh bach va nhat q u a n trong t h u c h a n h dinh gia. IVSC d i n g thiic day cae p h u a n g p h a p thuc h a n h ve h a n h vi va nang Igc ciia cac chuyen gia dinh gia chuj«n nghiep.
rVS la hg thbng tieu chuan ehung lam hai hba can dbi nhiing tieu chu&i TDG eiia cae quoc gia thanh vien. IVSC d u a ra n h u n g h u a n g dan ve cac van de TDG. Day la nen tang can b a n d e xay d u n g va dieu ehinh h e thong tieu chuan TDG a i a cae thanh vign n h a m dat d e n s u t h o n g n h a t eao. Thbng qua vige d u a ra cae d i n h nghia, quy tae h a n h nghe, cac tieu chuan va h u b n g dh\, TVS da tao nen tang thong nhat v'e q u a n diem va h a n h d b n g tiong hoat dpng TDG, n a n g eao dp tin cgy dbi vbi ket qua TDG cita cac to' chiic TDG, gbp p h a n vao s u phat ttien viing ehae ciia nganh TDG, cung n h u thi t r u a n g tai san quoe te.
C h o d e n nay, IVSC da 10 lan xet lgi tieu ehuan dinh gia d u g c xuat b a n vao eac n a m 1985, 1994,1997, 2000, 2001, 2003, 2005, 2007, 2013 va gan day nhat IVSC ban h a n h bg tieu ehuan TDG cb higu luc ke tir ngay 31/01/2020. Sau 2 n a m (2018 va 2019) ra soat, lay y kien, IVSC da cbng bo phien ban mbi nhat oia Bg Tieu chuan TDG quoc te.
Muc tieu cua IVS la xay d u n g niem tin a i a cbng
chiing vao viec d i n h gia b a n g each d u a ra cac tieu ehuan va d a m bao vigc a p d u n g tren toan the gioi N h u vay, sii m e n h m a W S c'an t h u e hien ehinh la tang su tin t u b n g a i a n g u b i d i m g dich vu dinh gia.
IVS gnip thiic day giao dieh xuyen quoc gia va d b n g gbp vao kha n a n g p h a t trien ciia thi t r u b n g tai san qubc te. N h i i n g n g u b i sir d u n g ket qua TDG cb the tin t u b n g vao ket qua d u g c tien h a n h bbi n h i i n g tham dinh vien chuyen nghiep, cb day d u n a n g lue va dao diic nghe nghigp.
Cau true ciia IVS phien b a n mbi n h a t d u g e b a n h a n h ngay 31/06/2019 va eb higu lue thi h a n h ke tir ngay 31/01/2020, ngoai cae p h a n gibi thieu, p h a n chu giai thuat ngii va khung tieu ehuan thi IVSC bao gom 2 ph'an chinh:
- Phan thii nhat: Cac tieu chuan chung v'e TDG, bao gbm 5 tieu chuan cg the n h u :
IVS 101: Pham vi
rVS 102: Sg nghien ciiu va h o p tac rVS 103: Bao cao dinh gia IVS 104: Co sb ve gia tii
IVS 105: Cae each tiep can va p h u o n g phap dinh gia - Phan thie hai: Cac tieu ehuan h u b n g dan TDG eu the dbi vbi timg loai tai san, bao gom:
IVS 200: Doanh nghiep (DN) va lgi tiie ciia DN IVS 210: Tai san vo hinh
IVS 220: N g phi tai chinh IVS 300. May moc, thiet bi IVS 400: Lgi tiie san bat dgng IVS 410: Bat dgng san phat trieh rVS 500; Cae cbng eu tai ehinh
IVS ban mbi nhat eo higu luc tir nam 2020 da b o sung tieu chuan mbi de h u b n g d a n TDG doi vbi tai san la eac nghia vu ng phi tai ehirih. Ngoai ra, IVS mbi b o sung mpt so nbi d u n g ve mb hinh TDG; eac p h u o n g p h a p de xae dinh rieng gia tri eiia ng, von ehii sb h u u dbl vbi cae DN cb co eau von phice tap khi tai san c'an dinh gia chi la n g . . .
De dam bao cac tieu chuan qubc te chi phoi vigc thuc h a n h dinh gia phii hop, hang nam IVSC xem xet cgp nhat eae phien b a n mbi eiia tieu chuan BCTC quoc te, cu the la eae tieu chuan ke toan quoc te khu vuc t u va khu vue eong.
Tieu chuan tham djnh gia Viet Nam
Thbi gian qua, tgi Viet Nam co rihi'eu ten ggi khae n h a u ve TDG nliu. Dinh gia tai san, d a n h gia gia tti tai san, xac dinh gia tri tai san, TDG hay tham chi cb noi, CO iiic con duoc ggi tat la dinh gia.
Hogt d g n g TDG tai san b Viet Nam ra dbi tit khi
nen kinh te Vigt N a m ehuyen tir co ehe kinh te Ke hoaeh hoa tap t n m g sang eo che kinh te thi trucmg dinh h u b n g xa hgi chu nghia. Ngay 8/4/1965, Uy ban T h u b n g vu Quoe hbi n u b e Viet N a m Dan cliu Cbng hba da ra Nghi quyet eho p h e p thanh lap Uy ^ ^ ^ ^^*
gia N h a n u b e . Su ra d a i eiia n g h e TDG Viet N a m n h a n h ehbng d u g c eae to ehiie qubc te cong n h a n . Ngay 8/6/1997, Ban Vgt gia Chinh phii Viet N a m gia n h g p va tib thanh t h a n h vien chinh thiie cua Hiep Hpi TDG ASEAN. Ngay 1/6/1998, Vigt N a m tiiam gia Uy ban Tieu chuan TDG quoc te vbi t u each la hgi vign thong tan va d e n t h a n g 11/2009 da trb t h a n h thanh vien ehinh thiie o i a IVSC.
Giai d o g n tit n a m 1997 d e n n a m 2001, t r u b e khi P h a p lenh gia d u g c b a n h a n h , h o a t d b n g TDG eua Viet N a m the hien thbng qua viec the che hba ve q u a n ly n h a n u b e doi vbi n g a n h TDG. C b n g tac TDG chil yeu p h a t sinh tir n h u eau m u a s a m tai san tit n g u o n n g a n sach n h a n u o c . 2002 - 2012 la giai d o a n d a n h d a u tien trinh hgi n h a p va p h a t trieh a i a linh v u c TDG Viet N a m . N a m 2002, C h i n h phii b a n h a n h P h a p Ignh Gia so 40. Tir n a m 2005, hg thong tieu ehuan TDG Vigt N a m d u a c xay d u n g va lien tue d u g c di'gu chinh, b o sung, sira db'i phii h o p vbi ly thuyet TDG the gibi nbi c h u n g va d a c diem t h u c te eiia n e n k i n h te Vigt N a m n b i rieng. D a u m o c q u a n trong trong giai dogn n a y la s u ra d o i ciia Nghi dinh sb 101/2005/ND-CP n g a y 03/08/2005 o i a Chinh phil ve TDG. N g h i dinh n a y da q u y d i n h cu the ve nguyen tac, p h u o n g p h a p TDG, tai san TDG, D N TDG... Tren ea so db, n g a y 18/4/2005, Bg Tai chinh ban h a n h Quyet dinh so 24/2005/QD-BTC ve viec b a n h a n h 03 tieu chuan tham d i n h gia Vigt N a m va Quyet dinh sb 77/2006/QD-BTC v e 06 tigu chuan TDG Viet N a m . D a y la n h i i n g q u y d i n h d a u tien, t u o n g dbi hoan chinh, dinh h u b n g n g a n h TDG Vigt N a m hoat dong theo k h u o n khb thong nhat.
Giai d o a n tir n a m 2012 den n a m 2017, n h a m k h a n g d i n h vai trb, vi tri d a c biet q u a n t r o n g ciia TDG, ngay 20/06/2012, Qubc hoi da thong qua Lugt Gia so 11/2012/QH13. Tien co sb do, ngay 7/1/2013, Bp Tai ehinh d5 b a n h a n h Thong t u so 06/2014/
TT-BTC ve vige ban h a n h tieu chuan TDG Viet N a m so 13 n h a m d a p iing d u g c n h u c'au cac to ehiic, D N , ca n h a n trong xa hpi cb n h u cau xac dinh gia tri tai san, Cu the:
Tieu chuan TDGVN 01: N h u n g quy t i c dao d u e hanh nghe TDG.
Tieu chuan TDGVN 02: Gia tri thi t
so cho TDG. i trucmg lam c
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Tigu chuan TDGVN 03: Gia tri p h i thi t r u b n g lam CO sb cho TDG.
Tigu ehuan TDGVN 04: N h i i n g nguyen tac kinh te chi phbi boat d g n g TDG.
Tieu chuan TDGVN 05: Q u y tirinh TDG.
Tieu chuan TDGVN 06: Bao eao ket q u a TDG, chiing thu TDG va h b so TDG.
Tieu chuan TDGVN 07. Phan loai tai san ttong TDG.
Tieu chuan TDGVN 08: Cach tiep can tii thi trubng.
Tieu chuan TDGVN 09: Cach tiep can tii chi phi.
Tieu chuan TDGVN 10: Cach tie'p can tit t h u n h a p Tieu ehuan TDGVN 11: TDG bat d g n g san.
Tigu chuan TDGVN 12: TDG D N . Tieu chuan TDGVN 13: TDG tai san vb hinh.
Tigu chuan tham dinh gia qud'c t ^ la c^c tieu chuan ctifcrc cong nhan nham thuc day tfnh minh bach va nhat quan trong thUc hanh ^ n h gia.
Tieu chuan thSm djnh gi^ qudc t ^ cQng thuc day cac phuTotng phap thUc hanh ve h^nh vi va nang luc cCia cac chuyen gia djnh gia chuyen nghiep.
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Bg Tigu c h u a n TGD Vigt N a m d u g c b a n h a n h nham thiet Igp m g t tieu c h u a n q u a n ly n h a n u b e thong nhat va phii h o p v b i t h b n g Ie q u o c te; Giiip cac to chiic TDG va t h a m d i n h vign h o a t d g n g p h i i hgp; Xae d i n h va l a m r b t r i n h d o ciia cac t h a m dinh vign gia d e b a o v e q u y e n va lgi ich h p p p h a p eua khach h a n g , cac n h a d a u t u va eae b e n eb lien quan khac...
Qua tiinh hinh thanh va p h a t trien cho thay, he thbng tieu chuan TDG Viet N a m da dat nhiing t h a n h tuu nhat dinh, gbp p h a n h o trg N h a n u b e Viet N a m quan ly gia ca bang eae bign p h a p gian tiep, eu the nhu. Xay dimg mbi t r u b n g p h a p ly ve gia ca n h a m tgo lap thi truang va eanh tianh; Kiem tra, thanh tra, phat hign va xir Iy nhiing vi p h a m ve gia ea; P h a n tich, danh gia, de xuat cae can doi ve gia ca va xay dung he thong ti'n hieu ve gia ca; Thbng tin ve gia phue vu quan Iy liha n u b e ve kinh te... Theo thong ke, Viet Nam hign eb khoang 2.108 tham dinh vien ve gia dupe cap the, tiong db cb 1.343 tham dinh vien ve gia dang ky h a n h nghe tai cae D N tham dinh gia, 765 tham dinh vien ve gia chua d a n g ky. Tinh het t h a n g 10/2019, CO khoang 306 DN d u o c cap giay chiing n h g n va du dieu kign kinh d o a n h dieh vg TDG. Cac D N hign nay hotit d g n g theo 2 logi hinh DN cbng ty eo phan va cbng ty T N H H , tiong do, cbng ty cb p h a n ia 160/306 (ehie'm ty lg 52,3%), cong ty T N H H la 146/306 (chiem t y l e 47,7%).
Vbi SIJ p h a t trien p h o n g p h u va da d a n g eua thi tiubng tai ehinh va cae thi t r u a n g tai san khae, hoat d b n g TDG ngay eang p h a t trien va k h a n g d i n h d u g c t a m q u a n ttpng ttong n e n kinh te. Do Hnh viie TDG tai Vigt N a m con d a n g trong giai d o a n xay d u n g va p h a t trien, cae ngi d u n g h u b n g d i n ve cbng tac d i n h gia tai san trong Tigu chuan TDG Viet N a m va cac van ban p h a p luat m b i ehi eung cap cac p h u a n g p h a p , each tinh toan gia tti d o a n h nghigp. H o n niia, TDG tai san la hoat d b n g eb tinh phiie tap cao va cang khb k h a n khi thi t r u i m g c h u n g khoan Viet N a m cbn chua p h a t trien toan dign. De t h u e hign d u p c hieu qua cbng tae dinh gia tai san phiic tap, d o vay, vigc hieu ro cac q u y dinh p h a p ly ngay cang trb n e n q u a n trpng va c'an thiet.
Nguygn tSc hoat dpng tham dinh gia
Nghien ciiu cac tieu ehuan TDG quoc te va Vigt N a m cb the thay rang, hoat d g n g TDG la m b t qua trinh xac d i n h gia tti ciia mbt tai san. Day la cbng viec khoa hpe, phai d u a tren tieu ehuan dao diic nghe nghiep, tieu chuan ve m a t chuyen mbn da dugc quy dinh. Do vay, hoat d g n g TDG can d u p c trien khai theo nhiing nguyen tae n h a t dinh sau:
- Tuan thil p h a p luat, tieu ehuan TDG Viet Nam.
- Chiu traeh nhiem ve hoat dgng TDG theo quy dinh ciia p h a p luat.
- Bao d a m tinh dgc lap ve chuyen mbn nghigp vu, tinh trung thuc, khach q u a n a i a hogt dgng TDG va ket qua TDG.
- Bao mat thong tin theo quy dinh cua p h a p luat.
Tai lieu tham khao:
I Luat Gid nam 2012;
2.Nghidinbsd89/2013/NB-CPngdy06/8/2013cuaChinbphuQuy3inhcbitiet thi hdnh mpt sddieu cua Ludt Gid ve thdm dinh gid;
3. Thong tU so 38/2014/TT-8TC ngdy 28/3/2014 cua Bo trddng Bg ldi cbinb ban hdnh hddng don mgt sddieu cua Ngbi Smh sd89/2013/ND-CP ngdy 06/8/2013 cuo Chinh phu guy djnh cbi tiet tbi hdnh mot so dieu cua Ludt Cia ve thdm dinh gid;
4 Mng tu so 06/2014/TT-BTC ngdy 07/01/2013 cua Bd Tdi chinh ve viec ban banh tieu chudn thdm dmh gid Viet Nam sd 13;
5. Thong ti/sd 46/2014/TT-BTC ngay 16/4/2014 cuaBp trddng Bd Tdi cbinh ban hdnh Quy dinh ve viec thi, guan iy, cap vd Ihu hoi Tbi thdm dinh vien vigid.
Thbng tin tac giA:
ThS. Tg Thi Bich Thuy Khoa Tai chinh - Hgc vien Ngan hang Email: thuyttb@hvnh.edu. vn
