Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

MC LC
Li
ni
u..............................................................................................
.........5
1.S
cn
thit
ca
ti.....................................................................5
2.Mc
ch
nghin
cu
ti..........................................................6
3.Phm
vi
nghin
cu
.......................................................6
4.Phng
php
nghin
ti....................................................6

ca

ca
cu

ti

ca

5.Kt
cu
ca
ti................................................................................7

Chng 1: Nhng l lun chung v Thm nh Gi tr Bt ng

Sn
Bt ng
sn.....................................................................................
...8
1.1.1.
Khi
nim ..........................................................................................
8
1.1.2.
Thuc
tnh
ca
sn...............................................................8

bt

ng

1.1.3.
c
trng
ca
sn ...............................................................9

bt

ng

1.2.
Thm
nh
gi
tr
sn...............................................................10

bt

ng

1.2.1.
Khi
nim.........................................................................................1
0
SV: Thanh Bng

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

1.2.2. C s gi tr thm
sn..........................................11

nh

nh gi

bt

gi

ng

1.2.2.1.
C
s
trng............................................................11

gi

tr

th

1.2.2.2. C s gi
trng..................................................11

tr

phi

th

1.2.3.
Mc
ch
thm
gi ...................................................................12
1.2.4. Cc nguyn tc
sn.................................12

thm

nh

gi

bt

nh
ng

1.2.4.1 Nguyn tc s dng tt nht v hiu qu

nht.........................12
1.2.4.2.
Nguyn
hp....................................................................12

tc

ph

1.2.5.3.
Nguyn
cu...................................................................12

tc

cung

1.2.4.4.
Nguyn
th.................................................................12

tc

thay

1.2.4.5. Nguyn tc d kin cc li ch tng

lai................................13
1.2.5. Cc phng php thm nh gi bt ng
sn..................................13
1.2.5.1. Phng php
tip...................................................13

snh

trc

1.2.5.2.
Phng
ph..............................................................17

php

chi

1.2.5.3.
Phng
nhp..............................................................18

php

thu

so

1.2.5.4.
Phng
nhun.............................................................19

SV: Thanh Bng

php

Lp: T40A C TC-QTKD

li

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

1.2.5.5.
Phng
d..............................................................20
1.2.6 Quy trnh thm
sn...........................................22

nh

nh gi
thng

php
bt

ng

1.2.6.1.
Xc
nh
.....................................................................22

vn

1.2.6.2. Ln k
gi...................................................23

gi

hoch

thm

nh

1.2.6.3. Kho st th trng v thu thp ti

liu......................................23
1.2.6.4. Vn dng
chnh.............................................23

phn

tch

ti

1.2.6.5. Chun b v hon chnh bo co thm nh

gi..........................23
1.2.6.6.
Bo
co
gi................................................................23

thm

nh

Chng II: Cng tc thm nh gi bt ng sn ti cng ty T

vn
v
thm
nh
gi
Doanh
nghip....................................................................................24
2.1
Gii
thiu
v
ty................................................................................24

cng

2.1.1
Thng
tin
chung ................................................................................24
2.1.2
Lnh
vc
ng............................................................................25

hot

2.1.3
Danh
sch
c
ng
lp..................................................................25

sng

2.2.Thm inh nh s 232 khu Minh Khai 3, th trn Ch, huyn

Lc Ngn, tnh Bc
Giang...........................................................................................
....26
SV: Thanh Bng

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

2.2.1
Thng
tin
chung
nh................................................26

sn

thm

thm

nh

ti

2.2.2
Bo
co
kt
qu
gi...........................................................27

nh gi

2.2.2.1
Thng
chung.......................................................................27

tin

2.2.2.2
Cc
cn
c
l...............................................................27

php

2.2.2.3
Ti
sn
nh.................................................................28

thm

2.2.2.4 C s gi
gi...............................30

tr

2.2.2.5 ng dng
gi..............................31

cc

tc

nguyn

phng

php

thm

nh

thm

nh

2.2.2.6
Kt
qu
thm
gi..........................................................38

nh

Chng III: Phng hng v gii php hon thin cng tc

thm
nh
gi
ti
ty............................................................................40
3.1 Thc trng cng tc
sn...................................40

thm

nh

gi

cng
bt

ng

3.1.1 Thc trng cng tc thm nh gi ti Vit

Nam............................40
3.1.2 Thc trng cng tc thm nh gi ti cng
ty............................41
3.2
Gii
php
hon
thin
gi....................................42

cng

tc

thm

nh

KT
LUN...........................................................................................
......45
SV: Thanh Bng

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

DANH
MC
TI
KHO....................................................46

LIU

nh gi
THAM

DANH MC T VIT TT.

BCV.,JS
C

: Cng ty C phn T Vn v Thm

nh gi Doanh Nghip

BS

: Bt ng sn

TSTG

: Ti sn thm nh gi

SV: Thanh Bng

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

TSSS

: Ti sn so snh

BTCT

: B tng ct thp

nh gi

LI M U.
1.S cn thit ca ti.
Trn th gii, ngh thm nh gi xut hin t nhng
nm 1940 v c tha nhn l mt ngh c vai tr quan
trng trong nn kinh t, n phc v nhu cu xc nh gi tr th
trng mt cch khoa hc, ti thi im, a im c th cho
SV: Thanh Bng

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

cc giao dch cn thit n tnh c lp, khch quan khng

chu nh hng ca bn bn hoc bn mua trong cc lnh vc
v xc nh quyn s hu, quyn qun l, mua bn, tnh thu,
bo him cho thu, cm c, th chp c bit n nhng
nm 1970, l thi im th gii bt u xu th ton cu ha,
khi m nhng cng ty a quc gia pht trin rm r, cc cuc
thng lng v mua bn, sp nhp cc doanh nghip, u t
xuyn quc gia, xuyn lc a i hi phi c s thng nht
trong nhng tnh ton gia cc nc khc nhau, lc cc nh
nghin cu kinh t hc bt u hon thin kin thc v thng
nht cc nghip v v thm nh gi v bin n tr thnh cc
tiu chun quc t ngi lm nghip v thm nh gi c c
s thc hin m bo cht lng khch quan trung thc m
bo p ng c cc yu cu khi hnh ngh.
Vai tr quan trng ca ngnh thm nh gi l nh vy,
nhng n cui nhng nm 1990 ca th k XX, ngnh thm
nh gi mi c mt nc ta, khi m nn kinh t bt u
chuyn i t c ch kinh t k hoch ha tp trung sang c
ch th trng theo nh hng x hi ch ngha. Trong thi
gian u xut hin, thm nh gi nc ta ch yu phc v
cho cc nhu cu chi tiu ca ngn sch nh u thu, mua
sm v c bit l phc v nhu cu c phn ha cc doanh
nghip nh nc.
Ngh thm nh gi chnh thc pht trin mnh trn ton
quc vo khong gia nm 2005, cc tnh thnh ph lin tip
cho thnh lp cc trung tm thm nh gi trc thuc cc s
Ti Chnh theo tinh thn ngh nh 101/2005/N-CP v dn
chuyn sang m hnh doanh nghip vo u nm 2008 theo
quy nh ti Thng t 67/2006/TT-BTC ca B Ti Chnh.
Hin nay, ngh thm nh gi ti Vit Nam dn i vo
cuc sng, dch v thm nh gi c mi thnh phn kinh
t trong x hi quan tm, s dng nh mt cng c ti chnh
phc v cho cc hot ng giao dch v dn s, kinh t t
php, ti chnh ngn hngn v ang em li tin ch, bo
v quyn li ch chnh ng, hp php ca cng dn, p ng
SV: Thanh Bng

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

c cc yu cu a dng ca cc thnh phn trong x hi

trong thi k hi nhp quc t.
Do ngh nh gi bt ti sn mi ch xut hin nc ta
nn chc chn khng th trnh khi b ng, vng mc trong
qu trnh thm nh nh: v quy trnh, cc phng php tin
hnh nh gi mt ti snQua qu trnh thc tp ti cng ty
C phn T vn v thm nh gi Doanh nghip, em c
tip cn vi cc nghip v thm nh gi thc t, nhn thy
vic cn thit phi nng cao cht lng cng nh hiu qu cho
cng tc thm nh gi bt ng sn ti cc cng ty phc v
dch v thm nh gi l iu rt cn thit v quan trng. V
em xin chn ti Thm nh gi nh s 232 khu Minh Khai 3,
th trn Ch, huyn Lc Ngn, tnh Bc Giang cho mc ch vay
vn ngn hng thc hin ti cng ty C phn T vn v thm
nh gi Doanh nghip.
2. Mc ch nghin cu ca ti.
- Vn dng kin thc hc p dng vo thc t.
- Nghin cu tng qut v dch v thm nh gi ti cng
ty c phn T vn v thm nh gi Doanh nghip
- Nng cao s hiu bit v ngnh thm nh gi thm nh
gi ni chung v thm nh gi bt ng sn ni ring.
3. Phm vi nghin cu.
- V khng gian: nghin cu ti cng ty c phn T vn v
thm nh gi Doanh nghip v nghin cu ngoi th trng.
- V thi gian: s liu thu thp c cp nht nm 2009
2010.
- Ni dung: nh gi cng tc dch v thm nh gi bt
ng sn ti cng ty C phn T vn v thm nh gi Doanh
nghip.
4. Phng php nghin cu.
- Phng php thu thp thng tin:

SV: Thanh Bng

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

+ Thu thp thng tin trn th trng v gi bt ng

sn.
+ Thu thp thng tin v bt ng sn.
- Phng php tng hp v x l thng tin.
- Phng php thng k, tng hp, so snh.
5. Kt cu ca ti.
ti c nghin cu v hon thin ngoi phn li m
u, mc lc, phn kt lun, ti liu tham kho gm:
Chng I: Mt s l lun chung v thm nh gi bt ng
sn.
Chng II: Cng tc thm nh gi bt ng sn ti cng
ty c phn T vn v thm nh gi Doanh nghip.
Chng III: Phng hng v gii php hon thin cng
tc thm nh gi ti cng ty.
Do thi gian thc tp c hn, kin thc thc t cha
nhiu, trnh l lun v nng lc cn hn ch, nn chuyn
thc tp ca em khng trnh khi nhng thiu st, em rt
mong c s gip ca thy gio bi vit ca em c
hon chnh hn!
Em xin chn thnh cm n!
Sinh vin: Thanh Bng.

SV: Thanh Bng

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

Chng I: Nhng l lun chung v thm

nh gi bt ng sn.
1.1. Bt ng sn.
1.1.1. Khi nim:
Bt ng sn l ti sn v cng quan trng vi bt c
quc gia no trn th gii. V Bt ng sn khng ch l ni ,
ni t chc hot ng kinh t gia nh, ni sn xut m Bt
ng sn cn cho bit phm vi ch quyn ca quc gia trn
th gii. Vy Bt ng sn l g?
V theo khon 1 iu 174 B lut dn s nm 2005 ca
Nc cng ho x hi Ch ngha Vit Nam th: Bt ng sn l
cc ti sn khng di di c bao gm:
- t ai.
- Nh , cng trnh xy dng gn lin vi t ai, k c cc
ti sn gn lin vi nh , cng trnh xy dng trn .
- Cc ti sn khc gn lin vi t ai.
- Cc ti sn khc do php lut quy nh.
Thut ng Bt ng sn trong thm nh gi c hiu l t
ai v ti sn gn lin vi t. Bt ng sn bao gm 2 mt vt
SV: Thanh Bng

10

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

cht v php l. Mt vt cht bao gm nhng vt c th thy

c, s nm c nh t ai, cng trnh trn t. Mt php
l bao gm quyn, quyn li, li nhun lin quan n bt ng
sn, nh quyn s hu nh, quyn s dng t, quyn cho
thu, quyn tha k.
1.1.2. Thuc tnh bt ng sn.
- Tnh c nh v v tr:
Ngi ta khng th di chuyn bt ng sn t ni ny n ni khc. Mi bt
ng sn u c mt v tr nht nh ti i im to lc. iu ny c ngha
quan trng l gi c bt ng sn tu thuc vo a im, v tr ca n v
thng mang tnh cht a phng.
- Tnh bn vng i sng kinh t di:
t ai cng cc cng trnh trn t thng c tnh bn vng cao, i sng
kinh t di. Cuc sng con ngi lun gn lin vi bt ng sn, nn vic xy
dng v ci to thng c mc ch s dng hng chc hng trm nm. Tnh
hu dng ca t ai cng nhng cng trnh trn t lun c ci to v bi
p nn cng trnh c i sng kinh t di. S tn ti ca bt n sn l rt lu
so vi cc loi hng ho khc: i vi cng trnh xy dng trn t s tn ti
c khi ti hng trm nm, cn vi t ai th s tn ti gn nh l vnh vin.
- Tnh khng ng nht:
Tnh c nh cn to cho bt ng sn mang tnh a im v tnh a
phng. Cng mt loi bt ng sn nhng a im khc nhau th c gi tr
khc nhau. Nu hai bt ng sn ging ht nhau, nhng mt bt ng sn
trung tm thnh ph v mt bt ng sn ngoi thnh th chng c gi tr
hon ton khc nhau
- Tnh khan him:

SV: Thanh Bng

11

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

Din tnh t ai hu dng l c hn so vi s pht trin ca dn s. t ai

hu dng l t ai c th sinh sng, sn xut c. S pht trin t ai hu
dng lun nm trong s cn bng vi mi trng sinh thi, din tch t sn
xut v din tch t . Nhu cu t ai v nh ca con ngi lun vt qu
mc vi s pht trin ca t ai hu dng nn t ai ngy cng tr nn khan
him.
1.1.3. c trng ca bt ng sn.
- Kh nng co gin ca cung bt ng sn km: tnh khan him ca bt
ng sn to nn s km co gin ca cung bt ng sn so vi nhu cu pht
trin dn s v s bin ng ca gi c.
- Thi gian mua bn di, ph giao dch cao: Bt ng sn l mt loi ti
sn c gi tr cao i vi ch s hu, nn khi giao dch lin quan n bt ng
sn u phi c cn nhc cn thn.
- Kh nng chuyn ho thnh tin km linh hot: Do gi tr cao v thi
gian mua bn lu nn dn n kh nng chuyn ho thnh tin km linh hot.
Bt ng sn gn lin vi cuc sng v sinh hot ca con ngi, tr phi c nhu
cu cn thit th ch s hu mi chu thay i, bng vic cm c hay th chp...
- Chu s can thip v qun l cht ch ca Nh nc: Chnh v bt ng
sn c tm quan trng nn kinh t, x hi v chnh tr ca quc gia nn nh
nc cn phi c nhng quy nh iu tit, qun l cht ch i vi vic s
dng v chuyn dch bt ng sn v vy bt ng sn chu s can thip trc
tip ca nh nc.
1.2. Thm nh gi bt ng sn.
1.2.1. Khi nim.

SV: Thanh Bng

12

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

nh gi ti sn ni chung hay nh gi bt ng sn ni ring

l vic c tnh bng tin vi tin cy cao nht v li ch m
ti sn mang li cho ch th no ti mt thi im nht
nh.
Nh vy, nh gi bt ng sn mang nhng nt c
trng c bn sau:
- nh gi l cng vic c tnh.
-

nh gi l hot ng i hi tnh chuyn mn.

Gi tr ca ti sn c tnh bng tin.

Ti sn c nh gi c th l bt k ti sn
no, xong ch yu l BS
-

Xc nh ti mt thi im c th.

Xc nh cho mt mc ch nht nh.

D liu s dng trc tip hoc gin tip lin

quan n th trng.
1.2.2 C s gi tr thm nh gi bt ng sn.
1.2.2.1. C s gi tr th trng.
Gi tr th trng ca mt ti sn l mc gi c tnh s
c mua bn trn th trng vo thi im thm nh gi,
gia mt bn l ngi mua sn sang mua v mt bn l ngi
bn sn sang bn, trong mt giao dch mua bn khch quan v
c lp trong iu kin thng mi bnh thng.
Gi tr th trng th hin mc gi hnh thnh trn th
trng cng khai v cnh tranh. Th trng ny c th l th
trng trong nc hoc th trng quc t, c th bao gm
nhiu ngi mua v nhiu ngi bn hoc gm mt s lng
hn ch ngi mua, ngi bn.
Gi th trng th hin mc gi c tnh m trn c s ,
bn bn v bn mua tha thun ti mt thi im sau khi c
hai bn kho st, cn nhc y cc c hi v la chn
tt nht cho mnh t cc thng tin trn th trng trc khi a
SV: Thanh Bng

13

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

ra quyt nh mua hoc quyt nh bn mt cch hon ton t

nguyn, khng nhit tnh mua hay nhit tnh bn qu mc.
1.2.2.2. C s gi tr phi th trng:
Gi tr phi th trng ca ti sn l mc gi c tnh c
xc nh 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 .
Mt s gi tr phi thi trng:
- Gi tr thanh l: l gi tr ca ti sn khi khng cn
s dng c na.
- Gi tr tnh thu: l gi tr c tnh tnh theo cc quy
nh ca nh nc lin quan n vic tnh thu ti
sn.
- Gi tr bn u gi
- Ngoi ra cn c cc gi tr phi th trng khc nh: gi tr bi
thng, gi tr bi thng, gi tr u t...
1.2.3. Mc ch thm nh gi.
Mc ch thm nh gi ti sn ni chung v thm nh gi bt ng sn
ni ring, l c rt nhiu mc ch nh: mc ch bo ton ti sn, mua bn bt
ng sn, chuyn i quyn s hu ti sn, th chp, tnh thu, thanh l ti sn,
tnh gi n b gii to...
1.2.4. Cc nguyn tc thm nh gi bt ng sn.
1.2.4.1. Nguyn tc s dng tt nht v hiu qu nht.
S dng cao nht v tt nht l cch s dng tt nht mt ti sn c th
thc hin c v mt vt cht, c php lut chp nhn, kh thi v ti chnh
v mang li gi tr cao nht cho ti sn.
Ni cch khc, vic s dng cao nht v tt nht ca ti sn l t c
mc hu dng ti a trong hon cnh kinh t - x hi thc t ph hp, c th
cho php v mt k thut, php l, ti chnh v em li gi tr cao nht cho ti
sn.
1.2.4.2. Nguyn tc ph hp.

SV: Thanh Bng

14

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

Ti sn cn phi ph hp vi mi trng ca n nhm t mc sinh li

ti a hoc mc hu dng cao nht, do phi phn tch xem liu ti sn c
ph hp vi mi trng hay khng khi xc nh mc s dng ti sn sn tt
nht v c hiu qu nht.
1.2.4.3. Nguyn tc cung cu.
Gi tr ca mt bt ng sn c xc nh bi mi quan h cung cu
ca ti sn trn th trng. Ngc li, gi tr ca ti sn cng tc ng
n cung v cu ca ti sn. Gi tr ca ti sn thay i t l thun vi cu v t
l nghch vi cung ca ti sn. Khi nhu cu v ti sn tng ln trong iu kin
cung khng i th gi c ti sn tng ln v ngc li.
1.2.4.4. Nguyn tc thay th.
Gi tr ca mt bt ng sn thng c xc lp da trn gi bn ca
mt bt ng sn thay th khc tng t v tin dng, so snh trn cng mt
vng gi tr vo thi im bn ca cc ti sn so snh ny gn vi thi im
xc nh gi tr bt ng sn.
Nguyn tc ny c xy dng trn quan nim: Nhng ngi mua thn
trng s khng tr nhiu tin hn mua mt ti sn no nu anh ta tn t
tin hn nhng vn c th c mt ti sn tng t nh vy thay th. Nguyn
tc ny l c s cho ba phng php: phng php xc nh gi t theo chi
ph gi thnh, xc nh gi t theo gi bn so snh v xc nh gi t theo
phng php thu nhp.
1.2.4.5. Nguyn tc d kin cc li ch tng lai.
Khi c tnh gi tr bt ng sn nn da trn cc trin vng tng lai
hn l s thc hin qu kh. Thm nh gi l nhim v d kin li ch nhn
c t quyn s hu bt ng sn.
Ngoi ra trong thm nh gi bt ng sn cn s dng mt s nguyn
tc khc nh: Nguyn tc ng gp, nguyn tc cn bng, nguyn tc thay
i...
1.2.5. Cc phng php thm nh gi bt ng sn.
1.2.5.1. Phng php so snh trc tip.
a. Khi nim.

SV: Thanh Bng

15

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

L phng php thm nh gi da trn c s phn tch mc gi ca cc

ti sn tng t vi ti sn cn thm nh gi giao dch thnh cng hoc
ang mua, bn trn th trng vo thi im thm cn nh gi hoc gn vi
thi im cn thm nh gi c tnh v xc nh gi tr th trng ca ti
sn.
b. Nguyn tc.
Nguyn tc c s dng trong phng php so snh:
- Nguyn tc cung cu.
- Nguyn tc s dng tt nht v hiu qu nht
Ngoi ra cn s dng mt s nguyn tc khc: nguyn tc thay th,
nguyn tc cung cu...
c. Cc bc tin hnh.
- Buc 1: Tm kim thng tin v nhng ti sn c bn trong gii gian gn
y m c th so snh vi ti sn l i tng cm thm nh gi v cc mt
kiu cch, iu kin v tr, mi trng, php l...
- Bc 2: Tin hnh kim tra cc ti sn c th so snh xc nh gi tr ca
n v m bo rng cc ti sn so snh ny c th so snh c.
- Bc 3: La chon mt s ti sn c th so snh c thch hp (khong
3BS)
- Bc 4: Phn tch cc gi bn, xc nh nhng s khc nhau (tt hn v xu
hn) ca mi ti sn so snh vi ti sn mc tiu v tin hnh iu chnh (tng
thm hoc gim gi).
- Bc 5: Bc cui cng l c tnh gi tr ca bt ng sn cn thm nh gi
trn c s gi bn c th so snh c sau khi iu chnh.
Khi tin hnh phng php so snh trc tip cn ch :
+ Cc ti sn s dng so snh nn l ti sn tng t trong cng khu vc ln
cn vi cc giao dch bn mi c tin hnh. Trng hp t ti sn so snh
p ng c cc yu cu nu trn s cho kt qu c chnh xc km hn.
+ Trong trng hp nh thm nh khng tm kim c nhng so snh p
ng c cc yu cu th phng php so snh trc tip khng th s dng
c.
SV: Thanh Bng

16

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

d. Cc yu t so snh tc ng n gi tr (cc yu t iu chnh).

(1). V tr mt bng.
Bao gm kch thc l t, b rng mt tin, hnh dng v cc nt c trng
a l:
- Kch thc l t: Ph hp hay khng ph hp vi kin trc ca bt
ng sn v loi hnh bt ng sn. Nu khng ph hp th n s lm gim gi
tr ca bt ng sn trn th trng.
- Hnh dng l t: L t c hnh dng mo m hoc tp hu th c gi
tr km hn l t c hnh dng vung vc.
- Quy m l t: y cng l iu ht sc ch trong nh gi i vi
t hoc t chuyn dng. Bi v, i vi cc loi t ny cch tnh din tch
hng ngn m2 khng n gin nh cch tnh mt l t c din tch 60-100m2.
Vic xc nh gi tr l t c quy m, din tch khng n gin l ly
gi tr l t v tr tng t uc xc nh nhn cho din tch l t cn
thm nh m cn phi xem xt n tnh hu dng ca l t, hnh dng l t,
h s s dng l t theo quy nh v xy dng ca chnh quyn a phng.
- B rng mt tin, chiu su l t: Nu l t c b rng mt tin ln
th c gi tr hn l l t hp. Nu chiu su l t qu di th gi tr ca l t
s b km trong mt s trng hp nht nh.
(2). a im.
- Khi xt n a im l xem xt kh nng tip cn bt ng sn v mi
trng xung quanh ra sao.
- Nu bt ng sn m nhng ni thun tin nh gn ch, trng hc,
bnh vin, khu vui chi gii tr...th s c gi cao hn cc ti sn khng nm
v tr trn.
- Mi trng xung quanh ng gp vi gi tr ca bt ng sn l cc
c trng vt cht v kinh t x hi, nh nh xung quanh, dng giao thng, cc
cng vin v khu vn, s dng t gn cnh.
- a th c v tr quan trng i vi ngi phng ng v vy nhng
l t c a th tt s c gi tr cao hn l t c a th km hn.
(3) Tnh trng php l ca bt ng sn.

SV: Thanh Bng

17

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

Tnh trng php l ca bt ng sn c nh hng n gi tr ca n.

Nu bt ng sn no c mc hon chnh v php l cng cao th gi tr
cng ln. c th xem xt, nh gi ng nh hng ca tnh trng php l
i vi gi tr ca bt ng sn th cn phi nm vng nhng quy nh ca Nh
Nc v nh v t, c bit l cc ngha v ti chnh c lin quan n gi tr
quyn s dng t.
(4) Quy hoach.
Khi xem xt so snh gi bn ca cc bt ng sn cn ch n bt
ng sn cn nh gi i vi cc bt ng sn i chiu so snh c ng dng
vi nhau v mt ph hp vi quy hoch ca khu vc khng. Thng nhng bt
ng sn khng ph hp s c gi tr km.
(5) Cc cng trnh xy dng trn t.
L ngi nh chnh v cc hng mc xy dng khc nh gara, nh ph
ng i, cc bc tng xy, hng ro, phong cnh v bi c, cy ci v vn.
Cc cng trnh xy dng trn t l mt b phn quan trng cu thnh
bt ng sn v ng gp vo chi ph hnh thnh, tnh hu dng, tnh thm m
ca bt ng sn do khi xem xt so snh gi tri ca bt ng sn cn phi
ch xem xt t m yu t ny.
Thng thng hin nay trong nh gi bt ng sn, ta mi ch so snh
chi ph hnh thnh cc cng trnh xy dng hn l tnh hu dng v tnh thm
m ca cc cng trnh xy dng.
(6) iu kin v tnh cht giao dch trn th trng.
- Gi bt ng sn phi c tr tin ngay chc chn l khc vi gi bn
bt ng sn tng t c tr gp v ngay gi bn cc bt ng sn theo
phng thc tr gp cng khc nhau ty thuc vo iu kin tr gp.
- Trch nhim v ngha v thu, thi gian chuyn giao bt ng sn, cc
yu t ch quan, khch quan khc trong vic mua bn bt ng sn cng cn
c xem xt phn tch k khi so snh gi bn gia cc bt ng sn.
- Thi im giao dch: Thi im giao dch khc nhau th gi bn c th
khc nhau.
e. Nhng hn ch v cc iu kin cn phi c ca phng php so snh trc
tip.
SV: Thanh Bng

18

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

- Nhng hn ch:
+ Cn thit phi c thng tin: Trong phng php ny nu khng c
thng tin th trng v nhng giao dch tng t th s khng s dng c.
+ Cc d liu thng mang tnh cht lch s: y l iu kin khng th
trnh khi. Trong iu kin th trng bin ng, nhng thng tin ny s tr
nn li hu trong vng mt thi gian ngn.
- Cc iu kin cn thit:
+ Cht lng thng tin phi cao: thng tin cn phi ph hp, kp thi
chnh xc, c th kim tra c, y ng tin cy.
+ Thng tin thu thp c phi so snh c: Trong trng hp nhng
cuc mua bn c th so snh c li khng ging nhau lm v tnh cht c
bit ca ti sn c xem xt, iu s nh hng n tnh chnh xc ca
phng php ny.
+ Th trng cn phi n nh: nu th trng bin ng mnh, phng
php so snh trc tip kh t c mc chnh xc, mc d i tng so
snh c tnh cht khc nhau v mi mt.
f. ng dng:
Phng php so snh trc tip p dng thm nh gi cc ti sn cn
thm nh gi c cc giao dch ph bin trn th trng.
1.2.5.2. Phng php chi ph.
a. Khi nim:
Phng php chi ph l phng php thm nh gi da trn c s chi
ph ti to ra mt ti sn tng t ti sn cn thm nh gi xc nh gi tr
th trng ca ti sn cn thm nh gi.
b. C s l lun:
Phng php chi ph c xy dng trn c s lp lun sau: Gi tr bt
ng sn mc tiu c th c o lng bng chi ph to lp v a vo s
dng mt bt ng sn tng ng vi iu kin s s dng hin ti ca bt
ng sn mc tiu l s s dng cao nht v tt nht.
c. Nguyn tc p dng:

SV: Thanh Bng

19

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

Phng php ny ch yu da vo nguyn tc thay th, theo nguyn tc

ny gi tr ca ti sn hin c c th o bng chi ph lm ra mt ti sn tng t
nh l mt vt thay th.
d. Cc bc tin hnh:
- Bc 1: c tnh gi tr quyn s dng t ca l t mc tiu, coi nh l t
cn trng. Gi s s s dng hin ti l s dng cao nht v tt nht.
- Bc 2: c tnh cc chi ph hin ti xy dng li hoc thay th nhng
cng trnh xy dng hin c trn l t.
c tnh chnh xc s chi ph , nh thm nh phi hiu bit v
thit k xy dng v cc nguyn vt liu c s dng, nhm t c vic
c tnh chi ph xy dng mt mc thch hp.
- Bc 3: c tnh tng s tin gim gi tch ly ca cc cng trnh xy dng
hin c trn ming t xt trn tt c cc nguyn nhn. S gim gi c
chia lm 3 loi: Gim gi t nhin, li thi chc nng v li thi bn ngoi.
- Bc 4: c tnh chi ph hin ti ca cng trnh xy dng trn t (bng cch
ly kt qu bc 2 tr i kt qu bc 3)
- Bc 5: a ra gi tr c tnh ca bt ng sn mc tiu (bng kt qu bc
1 tr i kt qu ca bc 4)
e. ng dng:
Phng php chi ph ch yu c p dng trong trng hp:
- Thm nh gi nhng ti sn c mc ch s dng c bit nhng ti
sn chuyn dng, nhng ti sn khng thng tin p dng phng php so
snh trc tip.
- Thm nh gi ti sn phc v cho mc ch bo him, tnh ton mc
tin h tr, bi thng khi Nh nc gii ta, n b.
- Kim tra kt qu ca cc phng php thm nh gi khc.
f. u nhc im:
- u im: n gin, d p dng, c c s vng chc c cng nhn
v n da vo chng c th trng.
- Nhc im: bt buc phi c thng tin, cc d liu mang tnh lch s,
do tnh cht c bit v k thut ca ti sn thm nh nn kh c th tm c
SV: Thanh Bng

20

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

mt ti sn ang c mua bn trn th trng hon ton ging vi ti sn thm

nh gi.
1.2.5.3.Phng php thu nhp.
a. Khi nim:
Phng php thu nhp l phng php thm nh gi da trn c
s chuyn i cc dng thu nhp rng trong tng lai c th nhn c t vic
khai thc ti sn thnh gi tr hin ti ca ti sn (qu trnh chuyn i ny cn
c gi l qu trnh vn ha thu nhp) c tnh gi tr th trng ca ti
sn cn thm nh gi.
b. C s ca phng php thu nhp:
- C s l lun ca phng php ny l gi tr th trng ca mt
ti sn bao gm gi tr hin ti ca tt c cc khon li nhun tng lai c th
nhn c t ti sn.
- Phng php thu nhp da trn c s chuyn i mt dng thu
nhp hng nm thnh mt tng s vn.
c. Cc bc tin hnh:
- Bc 1: c tnh tng thu nhp hng nm t hot ng khai thc bt ng
sn.
- Bc 2: c tnh tng chi ph hng nm to ra tng thu nhp bc 1.
- Bc 3: c tnh thu nhp rng hng nm t hot ng khai thc bt ng
sn (bng kt qu bc1 tr i kt qu bc 2)
- Bc 4: Xc nh t sut vn ha a vo m hnh.
- Bc 5: p dng mt trong ba m hnh ni trn ch ra gi tr c tnh ca
bt ng sn
c. Nguyn tc p dng.
Phng php thu nhp d trn nn tng ca 3 nguyn tc:
- Nguyn tc s dng tt nht v cao nht
- Nguyn tc cung cu
- Nguyn tc d kin cc li ch tng lai

SV: Thanh Bng

21

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

Phng php ny p dng i vi tt c c loi hnh bt ng sn

m c kh nng to ra thu nhp cho ngi s dng.
1.2.5.4. Phng php li nhun.
a. Khi nim:
Phng php li nhun l phng php thm nh gi da trn kh
nng sinh li ca vic s dng ti sn c tnh gi tr th trng ca ti sn
cn thm nh gi.
b. C s l lun:
Da vo s phn tch kh nng sinh li c tnh ca ti sn tr cc chi
ph cho hot ng kinh doanh hp l, cn li mt khon d ra th hin thu nhp
thc hng nm c trng cho ti sn thu nhp ny, sau c chuyn ha
thnh vn theo ng nh cch trong phng php u t.
c. Cc bc tin hnh.
- Bc 1: c tnh tng tng doanh thu nhn c t vic kinh doanh bt ng
sn.
- Bc 2: c tnh cc chi ph lin quan n vic to ra tng thu nhp bc
1.
- Bc 3: c tnh li nhun rng t hot ng kinh doanh bt ng sn (bng
cch ly kt qu bc 1 tr kt qu bc 2).
- Bc 4: Xc nh t sut vn ha.
- Bc 5: a ra gi tr c tnh ca bt ng sn (bng kt qu bc 3 chia
kt qu bc 4).
d. Nguyn tc p dng: Nguyn tc s dng tt nht v hiu qu nht
e. Cc trng hp p dng;
- Phng php li nhun ch p dng i vi cc ti sn c kh nng
sinh li.
- Phng php li nhun c s dng thm nh gi cho cc ti sn c
bit nh khch sn, nh hng, rp chiu bng hoc l nhng ti sn khc m
vic so snh vi cc ti sn tng t gp kh khn do gi tr ca ti sn thm
nh ch yu ph thuc vo kh nng sinh li.
f. Nhng iu kin v hn ch:
SV: Thanh Bng

22

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

- iu kin:
+ Cn phi c s liu chnh xc v phi xem xt ht sc cn thn ngun
gc v khon thu v khon chi.
+ Xc nh li sut vn ha cn thc hin sau khi nghin cu th trng,
trng hp c tim nng thu nhp
- Nhng hn ch:
+ Kh khn trong vic xc nh s s dng cao nht v tt nht ca ti
sn.
+ Kh khn trong vic xc nh li sut vn ha.
+ Ch p dng i vi ti sn hot ng c to ra li nhun.
+ Li nhun c tnh c th khng phn nh c mc thu nhp thc.
(Mt mc li nhun cao c th l kt qu ca vic lm vic chm ch qu mc
ca ngi iu hnh ti sn ).
+ i hi nh thm nh phi c kin thc v loi hnh kinh doanh ca
ti sn thm nh.
1.2.5.5. Phng php thng d.
a. Khi nim:
Phng php thng d l phng php thm nh gi m gi tr th
trng ca ti sn thm nh gi c xc nh cn c vo gi tr vn hin c
bng cch ly gi tr c tnh ca s php trin gi nh ca ti sn (tng doanh
thu) tr i tt c cc chi ph pht sinh to ra s pht trin .
b. C s l lun:
- Gi tr vn hin ti ca bt ng sn chnh l gi tr cn li sau khi ly
gi tr c tnh ca s pht trin gi nh tr tt c cc chi ph pht sinh to ra
s pht trin .
- Gi tr ca s pht trin c biu hin di hnh thi gin n, hon
ton l gi tr c tnh, tr tt c chi pht sinh. Phn d ra th hin mc thng
d m trn gi tr bt ng sn c tr.
c. Nguyn tc p dng:
- Nguyn tc s dng cao nht v tt nht.

SV: Thanh Bng

23

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

- D kin li ch tng lai.

d. Cc trng hp p dng.
S dng thm nh gi i vi bt ng sn c tim nng pht trin.
Mt bt ng sn c th c coi l c tim nng pht trin khi mt b phn
gi tr tim nng c th c th hin bng s u t vn vo bt ng sn .
e. Cc bc tin hnh:
- Bc 1: Xc nh gi tr s dng cao nht v tt nht ca ti sn cn thm
nh c tnh n nhng quy nh v xy dng v nhng hn ch khc: t l s
dng t, tng cao, ngnh ngh c php hot ng, mi trng xung quanh.
- Bc 2: c tnh tng doanh thu pht trin.
- Bc 3: c tnh tng chi ph pht trin.
Gi tr thng
d ca BS =

Gi tr pht trin gp
Chi ph pht trin bao
ca cng trnh pht trin gm c li nhun ca
d kin
cng ty, nh u t.

f. Nhng iu kin cn xem xt v hn ch ca phng php:

- Kh khn trong vic xc nh s dng cao nht v tt nht.
- Mi c tnh v chi ph v gi bn c th b thay i ty theo cc iu
kin ca th trng.
- Gi tr cn li cui cng nhy cm i vi vic c tnh chi ph v gi
bn.
- Cn phi c kin thc, k nng v kinh nghim tt c tnh tt c
cc khon mc khc nhau.
- Phng php ny cha tnh n gi tr thi gian ca dng tin, gi nh
tt c cc dng tin xy ra cng thi im, l khng hin thc.
1.2.6. Quy trnh thm nh gi.
nh gi bt ng sn l vic c tnh gi tr th trng ca bt ng sn
trong diu kin nht nh, ti mt thi im nht nh v phc v cho mc ch
nht nh. Vic nh gi c thc hin trn c s thu nhp v phn tch cc
thng tin lin quan n bt ng sn, v s dng cc phng php ph hp
c tnh gi tr bt ng sn. V vy, quy trnh thm nh gi bt ng sn c
SV: Thanh Bng

24

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

bt u bng vic xc nh nhng thng tin c bn nh mc ch nh gi, cc

c im ca bt ng sn, thi im nh gi... v kt thc bng bo co kt
qu nh gi, chng th nh gi gi cho khch hng.
1.2.6.1

Xc nh vn .
- Thit lp mc tiu hoc mc ch thm nh gi.
- Nhn bit v bt ng sn cn thm nh gi: c im php l,
kinh t k thut.
- Chn c s gi tr ca thm nh gi v phng php thm nh
gi.
- Thit lp ngy gi c hiu lc.
- Thng nht khch hng v thi gian hon thnh v gi dch v.

1.2.6.2

Ln k hoch thm nh gi.

- Nhn bit cc yu t cung cu, thch hp vi chc nng, c tnh
v cc quyn ca bt ng sn c mua/bn hoc cho thu v c
im th trng.
- Nhn bit cc ti liu cn thit cho yu cu thm nh gi: Bt
ng sn th trng...
- Thit k chng trnh.
- Lp cng bo co.
- Lp k hoch thi biu cng vic cho tng bc cng vic v cho
ton b qu trnh.

1.2.6.3

Kho st hin trng v thu thp thng tin.

- Tin hnh thu thp v tng hp ti liu trn th trng.
- Tin hnh thm nh hin trng bt ng sn;
+ Bt ng sn cn thm nh.
+ Cc bt ng sn so snh.

1.2.6.4

Vn dng v phn tch ti chnh.

- Phn tch th trng: Phn tch yu t cung cu.
- Phn tch ti sn: c im php l, kinh t k thut ca ti sn.
- Phn tch so snh: so snh bt ng sn l i tng thm nh gi
vi bt ng sn dng so snh, so snh kin trc, tui, cht
lng cn li... BS so snh tt hn bt ng sn thm nh.

SV: Thanh Bng

25

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

- Phn tch s s dng: Bt ng sn mc tiu c s dng theo

cch cao nht v tt nht hay cha.
- Chn phng php thm nh gi:
+ c im bt ng sn.
+ Mc ch thm nh gi.
+ Cn c vo thng tin c.
1.2.6.5

Chun b v hon chnh bo co thm nh gi.

- Mc ch: truyn t cc kt qu kt lun ca cc thm nh
vin mt cch c sc thuyt phc i vi nhng ngi s dng kt
qu thm nh gi.
- Yu cu: Phi dc trnh by r rng chnh xc, sp xp y
cc gi thit, s liu, cc phn tch, cc tin trnh, cc kt qu v
kt lun t c ca thm nh vin.

1.2.6.6

Bo co thm nh gi.

Nhng ni dung ti thiu cn phi c trong mt bo co thm nh gi.

+ M t bt ng sn i tng TG: Kinh t k thut v php l...
+Mc ch thm nh gi.
+ C s gi tr thm nh gi: Gi tr th trng v gi tr phi th trng.
+ Thi im thm nh gi.
+ Kt qu kho st hin trng.
+ Phng php thm nh gi.
+ Nhng gi thit v cc iu kin hn ch khi tin hnh thm nh gi.
+ Kt qu thm nh gi.

Chng II: Cng tc thm nh gi bt ng sn ti

cng ty C phn T vn v thm nh gi tr
Doanh Nghip.
2.1 Gii thiu v cng ty BCV.JSC
2.1.1. Gii thiu chung.
Cng ty c phn t vn v thm nh gi doanh nghip
SV: Thanh Bng

26

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

a. Tn y ca cng ty: CNG TY C PHN T VN V THM

NH GI DOANH NGHIP
b. Tn giao dch: BUSINESS CONSULTANT AND VALUATION
JOINT STOCK COMPANY
c. Tn vit tt:

BCV.,JSC

d. a ch: P104 Tp th Ban Vt Gi Chnh Ph, ph Phan k Bnh, phng

Cng V, Qun Ba nh, thnh ph H Ni.
VPGD: P213-to nh F4 - khu th mi Yn Ho - Cu Giy - H Ni
in thoi: 04.62698583
Fax:

04626985577

Email: quynhdo@bcv.vn
Website: www.BCV.VN
e. Vn iu l: 2.000.000.000 ng (hai t ng Vit Nam)
- Mnh gi c phn: 10.000 ng.
- S c phn ng k mua: 200.000
f. Ngi i din theo pht lut ca cng ty:
ng NH QUNH.
Chc danh: Tng gim c
Th thm nh vin v gi s: II 05054.
2.1.2. Lnh vc hot ng.
1. Dch v thm nh gi.
2. Xc nh gi tr doanh, li th kinh doanh, gi thng hiu.
3. Dch v bn u gi ti sn.
4. Gim nh ti sn, hng ha.
5. T vn th tc thnh lp, chuyn i mua bn, sp nhp doanh
nghip, t vn ti cu trc doanh nghip.

SV: Thanh Bng

27

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

6. Xy dng phng n, xc nh gi tr doanh nghip, t vn c

phn ha.
7. T vn h tr pht trin doanh nghip, t vn qun tr doanh
nghip, pht trin kinh doanh, t vn v marketing.
8. T vn u thu, t vn u t
9. T vn cung cp thng tin kinh t, th trng.
10. T vn xy dng thng hiu, dch v marketing.
11. T vn cung cp nhn s trong nc.
12. Mi gii qung co thng mi, i din thng nhn.
13. Dch v t chc ti tr, t chc s kin trong cc lnh vc:
kinh t vn ha x hi, gii tr, th thao, truyn hnh.
14. Vn ti hng ha, vn chuyn hnh khch bng xe t theo
hp ng.
15. T vn u t xy dng.
16. T vn qun l d n cc cng trnh xy dng.
17. Xy dng cc cng trnh k thut khc.
2.1.3. Danh sch c ng sng lp:
TT Tn c ng

Ni ng k Loi c S c Gi tr c S
giy
h
khu phn
phn
phn (ng) CMNDthng tr
H chiu

NH S nh
QUNH
ng 6
Triu,
phng
Nguyn
Tri,
ng,
Ni
NGUYN
TH PHC

SV: Thanh Bng

49 C phn 65.000 650.000.000

B ph
thng

111268525

H
H

P104,
tp C phn 70.000 700.000.000
th Ban Vt ph
Gi Chnh thng
28

011795856

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Ph,
Phan
Bnh,
phng
Cng
qun
nh,
Ni
3

NGUYN
MNH LN

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

ph
K

V,
Ba
H

S 3 Vng C phn 65.000 650.000.000

c,
ph
phng
thng
Hng Bi,
qun Hon
Kim,
H
Ni.

011485708

2.2. Thm nh nh s 232 khu Minh Khai 3, th trn Ch, huyn Lc

Ngn, tnh Bc Giang. Cho mc ch vay vn Ngn hng.
2.2.1. Thng tin v ti sn.
- Ti sn nm mt tin ng trc chnh th trn Ch, huyn Lc Ngn, tnh
Bc Giang. Cch UBND huyn khong 200m, cch Ngn hng Nng nghip v
pht trin Nng thn huyn Lc Ngn khong 150m. Ti sn ta lc ti trung
tm th trn Ch, huyn Lc Ngn, l ni tp trung dn c sinh sng ng c,
sm ut nht ca th trn, an ninh trt t, ph hp , tin bun bn kinh
doanh.
2.2.2. Bo co kt qu thm nh gi.
2.2.2.1. Thng tin chung.
1. Khch hng yu cu TG: Cng ty TNHH Sn xut v thng mi Quang
T.
- a ch: S 232 khu Minh Khai 3, th trn Ch, huyn Lc Ngn. tnh Bc
Cn.

SV: Thanh Bng

29

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

- in thoi: 04.35683023.
2. Ti sn thm nh gi: Quyn s dng t v Quyn s hu cng trnh xy
dng.
3. a im thm nh gi: Thm nh nh s 232 khu Minh Khai 3, th trn
Ch, huyn Lc Ngn, tnh Bc Giang. Cho mc ch vay vn Ngn
hng.
4. Mc ch thm nh gi: Lm c s tham kho vay vn ngn hng.
5. Thi im thm nh gi: Thng 2/2010.
2.2.2.2. Cc cn c php l.
1. Cc vn bn php l v thm nh gi.
- Php lnh gi s 40/2002/PL-UBTVQH 10 ngy 26 thng 4 nm 2002.
- Ngh nh 170/2003/N-CP ngy 25/12 /2003 ca chnh ph quy nh chi tit
mt s iu ca Php lnh Gi;
- Ngh nh 101/2005/N-CP ngy 03/08/2005 ca Chnh Ph v thm nh
gi.
- Thng t s 15/2004/TT-BTC ngy 09/03/2004 ca B Ti Chnh hng dn
thc hin Ngh nh 170/2003/N-CP ngy 25/12/2003 ca Chnh Ph.
- Quyt nh 206/2003/Q-BTC ngy 12/12/2003 v/v ban hnh ch qun l,
s dng v trch khu hao ti sn c nh.
- Quyt nh 24/2005/Q-BTC ngy 18/04/2005 v Quyt nh s
77/2005/Q-BTC ngy 01/11/2005 ca B Ti Chnh v/v ban hnh cc tiu
chun thm nh gi Vit Nam.
- Quyt nh s 129/2008/Q-BTC ngy 31/12/2008 ca B Trng Ti chnh
v vic ban hnh 06 Tiu chun thm nh gi (t 3).
2. Cc vn bn quy phm v t ai.
- Lut t ai s 13/2003/QH11 ngy 26/11/2003;
- Lut Nh s 56/2005/QH11 ngy 29/1/2005;
SV: Thanh Bng

30

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

- Lut kinh doanh bt ng sn 63/2006/QH11 ngy 29/6/2006;

- Ngh nh s 181/2004/N-CP ngy 29/10/2004 ca Chnh Ph v thi hnh
Lut t ai;
- Ngh nh s 90/2006/N-CP ngy 06/09/2006 ca Chnh Ph quy nh chi
tit v hng dn thi hnh lut nh v Thng t hng dn s 05/2006/TTBXD ngy 01/11/2006.
- Ngh nh s 17/2006/N-CP ngy 27/11/2006 ca Chnh Ph v sa i, b
sung mt s iu ca cc ngh nh hng dn thi hnh Lut t ai;
- Ngh nh s 153/N-CP ngy 15/10/2007 ca Chnh Ph v quy nh chi tit
v hng dn thi hnh Lut kinh doanh bt ng sn;
- Thng t s 13/2008/TT-BXD ngy 21/5/2008 ca B Xy dng hng dn
thc hin mt s ni dung ca ngh nh s 153/2007/N-CP ngy 15/10/2007
ca Chnh Ph;
3. Cc vn bn phm quy khc.
- Cn c vo giy yu cu thm nh gi ngy 26/2/2010 ca cng ty TNHH
Sn xut v Thng mi Quang T.
- Cn c hp ng thm nh gi s 65/2010 ca BCV ngy 26/2/2010.
2.2.2.3 Ti sn thm nh.
Thm nh nh s 232 khu Minh Khai 3, th trn Ch, huyn Lc Ngn,
tnh Bc Giang. Cho mc ch vay vn Ngn hng.
a. c im chung:
- Ti sn nm mt tin ng trc chnh th trn Ch, huyn Lc Ngn, tnh
Bc Giang. Cch UBND huyn khong 200m, cch Ngn hng Nng nghip v
pht trin Nng thn huyn c Ngn khong 150m. Ti sn ta lc ti trung
tm th trn Ch, huyn Lc Ngn, l ni tp trung dn c sinh sng ng c,
sm ut nht ca th trn, an ninh trt t, ph hp , tin bun bn kinh
doanh.
b. Quyn s dng t.

SV: Thanh Bng

31

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

- V tr: L t ta lc ti s 232 khu Minh Khai 3, th trn Ch, huyn Lc

Ngn, tnh Bc Giang. Mt tin hng Nam chch ng, tip gip vi trc
chnh th trn Ch vi cc gii ln cn:
+ Pha Nam: Gip vi trc ng chnh ca th trn.
+ Pha ng: Gip nh dn.
+ Pha Ty: Gip nh dn.
+ Pha Bc: Gip ch th trn Ch.
- Hnh dng kch thc: L t c din tch 50m2. L t c hnh dng tng
i vung vc, n hu.
c. Cng trnh xy dng:
- Tn ti sn: S 232 khu Minh Khai 3, th trn Ch, huyn Lc Ngn, tnh Bc
Giang.
- Din tch: 150m2.
+ Nm xy dng: 1991.
+ Cu trc: Nh 3 tng b tng ct thp.
+ Kt cu: Mng, khung ct, sn b tng ct thp (BTCT), mi p tn. Tng
xy gch dy 20cm, c lm sn li. Ca i st xp v ca g, ca s
khung g.
Tng 1: Gm 1 phng khch ln, 1 tng lng v 1 phng v sinh.
- Phng khch ln: nn lt gch ceramic (40 x 40)cm, tng xy
gch dy 220mm, c ch xy gch dy 110mm, c ln sn
li, mt s ch b bong trc nh, ca i bng st ko.
- Tng lng: Gia tng 1 v tng 2, kt cu tng t phng khch
ln, trn cao 2m, lt gch ceramic (20 x 20)cm, trang tr sn nc.
- Phng v sinh: Nn lt gch ceramic (20 x 20)cm, tng p gch
(20 x 25)cm trn thch cao sn nc, ca i bng g, thit b v
sinh gm 1 x bt, 1 lavabo v my nc nng.
Tng 2: Kt cu v thit b tng t tng 1, c ca s khung nhm knh.
Tng 3: Gm 1 phng v 1 ban cng.

SV: Thanh Bng

32

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

- Phng ln: nn lng xi mng v lt gch ceramic (30 x 30)cm.

Tng xy gch dy 110mm, trang tr sn nc, khng c hin
tng bong trc. V ko x g bng thp, mi lp tn, cn tt. Ca
i bng g, ca s bng g, chn song st hoa.
- Ban cng: nn lt gch ceramic (30 x 30)cm. Lan can tay vn bng
gch, trt xi mng, trang tr sn nc.
Cu thang: Cu thang tng mt c p gch ceramic (20 x 20)cm, phn
cu thang tng 2,3 trng xi mng. Khung cu thang, tay vn xy gch,
pha trn bng g.
H thng in v cp thot nc: H thng in v cp thot nc m
tng v ang hot ng bnh thng.
Hin trng: Ti thi im thm nh nh ang s dng v kinh
doanh thy hi sn.
2.2.2.4. C s gi tr v cc nguyn tc thm nh gi.
a. C s gi tr thm nh gi.
Cn c vo mc ch thm nh gi v c im ca ti sn thm nh gi,
chn c c s gi tr thm nh gi.
Gi tr th trng ca mt ti sn l mc gi c tnh s uc mua bn
trn th trng vo thi im thm nh gi, gia mt bn l ngi mua sn
sng mua v mt bn l ngi bn, trong mt gia dch mua bn khch quan v
c lp, trong iu kin thng mi bnh thng (TG VN 01).
b. Cc nguyn tc c s dng thm nh gi.
- 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 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 .
- Nguyn tc d kin li ch tng lai: Gi tr ca ti sn c th xc
nh bng vic d tnh kh nng sinh li trong tng lai. Gi tr
ca ti sn cng 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 cng nh hng n gi tr.
- Cc nguyn tc khc: thay th, ng gp, cung cu,...
c. Cc phng php thm nh gi c s dng:

SV: Thanh Bng

33

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

- Cn c vo mc ch thm nh gi, c bit ti sn thm nh gi

v c s gi tr chn trn, p dng phng php so snh v
phng php chi ph thm nh gi.
- Cc d liu s dng trong cc phng php c thu thp t th
trng v tham kho ngun thng tin t ngn hng d liu ca Gia
Lc.
d. Phng thc tin hnh:
- Nghin cu cc h s, ti liu v thng tin do Cng ty TNHH Sn
xut v thng mi Quang T cung cp.
- T chc thm nh hin trng, tin hnh ghi chp tnh trng thc
t, lp bin bn hin trng di s hng dn ca cng ty TNHH
Sn xut v thng mi Quang T.
- Nghin cu, tham kho, phn tch, nh gi tnh trng thc t ti
sn thm nh gi thi im thng 2/2010.
e. Cng thc s dng:
- Gi tr cng trnh trn t = n gi xy dng x Din tch s dng
x cht lng s dng cn li.
2.2.2.5. ng dng cc phng php thm nh gi.
Bt ng sn (thuc tha 73, t bn s 12) ti s 232 khu Minh Khai 3,
th trn Ch, huyn Lc Ngn, tnh Bc Giang.
a. Phn tch ti sn thm nh gi:
* Thun li:
+ Ti sn thm nh gi nm v tr mt tin ng trc chnh t trn Ch,
huyn Lc Ngn, l v tr trung tm ca th trn, gip ch th trn, rt thun li
v bun bn kinh doanh.
+ Nm trong khu vc an ninh trt t, khng gian thong mt, ph hp lm nh
.
b. Thng tin th trng:
n v tnh: ng/m2
TT c
BS
I

im Ti sn TG

Thng

SV: Thanh Bng

TSSS 1

TSSS 2

TSSS 3

tin
34

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

th trng
1

Ngun tin

Thm
nh Tham kho t Tham kho t
trng v php th
trng, th
trng,
l ti sn
lin
h: lin
h:
0913257287
0912207663
(anh Thm)
(anh Vit)

Tham kho t
th
trng,
lin
h:
0915466234
(anh Bc)

Thi im Thng 2/2010 Thng 2/2010 Thng 2/2010 Thng 2/2010

thu thp

a ch

Gi bn

Php l

V tr

232 khu L S 84 khu L S 22 khu L S 425

Dun, th trn Dun, th trn Dun, th trn trn Ch
Ch
Ch
Ch

th

1.300.000.00
0

1.250.000.00
0

1.050.000.000

Mt tin

Mt tin trc
ph chnh th
trn
Ch,
cch TSTG
khong 150m

Mt tin trc
ph chnh th
trn
Ch,
cch TSG
khong 200m

Mt tin trc
ph chnh th
trn
Ch,
cch TSTG
khong 350m

Din
tch 50
khun vin
(m2)

100

75,6

74

Rng (m)

4,5

Su (m)

11

25

19

18,5

10

Hnh dng

N hu

Vung vc

Vung vc

Vung vc

11

Din
sn
dng

50

70

74

12

S tng

13

Kt cu

Mng,

ct, Mng,

ct, Mng

ct Mng,

tch 50
xy

SV: Thanh Bng

35

Lp: T40A C TC-QTKD

ct,

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

sn
BTCT, sn,
trn BTCT, mi trn
BTCT
tng gch, BTCT, tng lp tn, tng tng gch,
trn BTCT
gch qut ve gch, qut ve qut ve
14

Cht lng 75%

cn li

60%

65%

70%

15

n gi xy 4.000.000
dng mi
(ng/m2)

1.700.000

1.700.000

1.700.000

16

Gi tr cn 450.000.000
nh

51.000.000

77.350.000

88.060.000

17

Gi tr t

1.249.000.00
0

1.172.650.00
0

961.940.000

II

n
QSD

12.490.000

15.511.243

12.999.189

III

Nhn xt

Php l

Quy m

Km hn

Km hn

Km hn

Hnh dng,
kch thc

Tt hn

Tt hn

Tt hn

Li th kinh
doanh

Km hn

Km hn

Km hn

Giao thng

Tng ng

Tng ng

Tng ng

Mi trng

Tng ng

Tng ng

Tng ng

gi

Thc hin vic iu chnh quyn s dng t.

c. Cc bc iu chnh: (Cc yu t nh hng n gi tr)
iu chnh cc ti sn so snh v ti sn c v tr tng ng ti sn thm
nh gi, nm trn phm vi xung quanh ti sn cn thm nh gi, c y
ch quyn.
SV: Thanh Bng

36

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

Bng phn tch cc yu t so snh:

n v tnh: ng/m2
TT Yu t so snh

TSTG

TSSS 1

TSSS 2

TSSS 3

12.490.000

15.511.243

12.999.189

n gi bn

iu chnh

Tnh trng php l

T l

100%

100%

100%

100%

T l iu chnh

Mc iu chnh

Quy m (m2)

50

100

75,6

74

T l

100%

90%

95%

95%

T l iu chnh

11.11%

5.26%

5.26%

Mc iu chnh

1.387.639

815.891

683.757

Chiu rng (m)

4,5

T l

100%

100%

100%

100%

T l iu chnh

Mc iu chnh

Chiu su (m2)

11

25

19

18,5

T l

100%

110%

105%

105%

T l iu chnh

-9,09%

-4,76%

-4,76%

Mc iu chnh

-1.135.341

-738.335

-618.761

Hnh dng

N hu

Vung vc

Vung vc

Vung vc

T l

100%

105%

105%

105%

T l iu chnh

-4,76%

-4,76%

-4,76%

Mc iu chnh

-594.524

-738.335

-618.761

SV: Thanh Bng

37

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

6

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

Li th kinh doanh

Mt tin

Km hn

Km hn

Km hn

T l

100%

95%

95%

95%

T l iu chnh

5,26%

5,26%

5,26%

Mc iu chnh

656.974

815.891

683.757

Giao thng

Tng ng

Tng ng

Tng ng

100%

100%

100%

T l iu chnh

Mc iu chnh

Tng ng

Tng ng

Tng ng

100%

100%

100%

T l iu chnh

Mc iu chnh

Mc gi ch dn

12.713.748

15.666.355

13.129.181

S ln iu chnh

S iu
thun

314.748

155.112

129.992

3.774.478

3.108.452

2.605.036

T l

100%

An
ninh,
trng

mi

T l

100%

chnh

S iu chnh tuyt
i
Thng nht mc
gi ch dn

13.129.181

d. Phn tch thng tin:

Qua kho st thc t th trng giao dch bt ng sn trong khu vc
ti khu vc thi trn Ch, huyn Lc Ngn, tnh Bc Giang, nhn thy: dc trc
ng ph chnh ca th trn Ch, s lng giao dch bt ng sn khng c
nhiu, ch lc c vi ti sn c giao dch, c ti sn giao dch thnh cng,
SV: Thanh Bng

38

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

cn li cha c giao dch no tip tc c thc hin. Do , chn ti sn so

snh v iu chnh nhng s khc bit v vi ti sn thm nh gi.
Sau khi thu thp thng tin, nhn thy: Gi t mt ph trc chnh th
trn Ch giao ng trong khong t 12.490.000 ng/m2 n 15.511.243
ng/m2. Qua so snh vi ti sn thm nh gi, c nhn xt nh sau:
+ V php l, mi trng sng, an ninh giao thng v kch thc
chiu rng ca cc ti sn l tng ng nhau nn khng c s iu chnh.
+ V quy m: Cc ti sn so snh u c din tch ln hn so vi
TSTG nn kh nng giao dch s khng thun li bng TSTG do lng tin
u t vo cc l t ln s nhiu hn, tnh thanh khon s b hn ch hn. Do
cc TSSS c h s nh hn.
+ V hnh dng, khch thc: Cc ti sn so snh u l cc l t c
hnh dng vung vc, ti sn thm nh gi l l t c hnh dng tng i
vung vc, c mt tin nh (mt tin gip trc chnh ng th trn) nhng mt
sau n hu ( gip ch th trn). Tuy nhin, xy dng th ti sn thm nh
gi s km li th hn. V vy, ti sn thm nh gi c h s iu chnh nh
hn.
+ V li th kinh doanh: ti sn thm nh gi nm ti trung tm th
trn, gip ch th trn, ni tp trung dn c ng c thun tin un bn. Cc
ti sn so snh c li th kinh doanh khng thun li bng ti sn thm nh
gi. Do , cc ti sn so snh c h s iu chnh nh hn ti sn thm nh
gi.
Sau khi iu chnh theo cc ch tiu so snh ca ti sn giao dch trn
th trng, gi t mt ng trc ph chnh th trn Ch dao ng khong:
12.713.784 ng/m2 n 15.666.355 ng/m2.
Qua kho st hin trng ti sn thm nh gi v so snh cc ti sn
trong khu vc ti sn thm nh gi, nhn thy ti sn so snh 3 ( giao dch
thnh cng) v c nhiu c im tng ng nht so vi ti sn thm nh gi,
thi gian giao dch cng st vi thi gian thm nh gi (trc ngy kho st
hin trng 20 ngy). V vy chn ti sn so snh 3 sau khi iu chnh lm
mc gi ch dn cho ti sn thm nh gi. Vy mc gi ch dn cho ti sn
thm nh gi l: 13.129.181 ng/m2.
SV: Thanh Bng

39

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

- Gi tr quyn s dng t ti s 232 khu Minh Khai 3, th trn Ch,

huyn Lc Ngn, tnh Bc Gianhg l:
50 m2 x 13.129.181 = 656.459.050 ng.
- Xc nh cht lng cn li cng trnh xy dng trn t:
Theo Thng t 13/LB-TT ngy 18/8/1994 Lin B xy dng B Ti Chnh
Ban vt gi chnh ph hng dn phng php xc nh gi tr cn li ca nh
. Gi tr cn li cng trnh xy dng trn t:
Kt cu chnh

T l gi tr cc T l cn li ca Gi tr cn li
kt cu chnh cc kt cu chnh ca kt cu chnh
(%)
(%)
(%)

Mng

9%

70 %

6.3

Tng

16 %

80 %

12.8

Nn sn

10 %

82%

8.2

Mi

22 %

80 %

17.6

Kt cu khc

43 %

70%

30.1

Tng

100 %

75%

Gi tr cng trnh xy dng trn t l: 75%

- Gi tr cng trnh xy dng trn t:
150m2 x 75% x 3.500.000 = 393.750.000 ng.
- Gi tr c tnh ca nh s 232 khu Minh Khai 3, th trn Ch, huyn
Lc Ngn, tnh Bc Giang l:
565.459.050 + 393.750.000 = 959.209.050 ng.

Lm trn 959.200.000 ng.

2.2.2.6. Kt qu thm nh gi.

SV: Thanh Bng

40

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

Gi tr ca nh s 232 khu Minh Khai 3. th trn Ch, huyn Lc Ngn,

tnh Bc Giang l 959.200.000 ng.
a. Nhn xt kt qu thm nh gi:
- Nhn xt:
Phng php so snh:
+ Phng php ny ch yu da vo cc d liu mang tnh lch s, v vy d
tr nn lc hu khi th trng bin ng.
+ Cn thit phi c thng tin th trng, thng tin phi chnh xc
a. Cc iu kin km theo kt qu thm nh gi:
- S liu din tch t, cn c vo giy chng nhn quyn s dng t
do UBND tnh Bc Giang cp. S liu din tch cng trnh xy dng cn c
theo s liu do cng ty TNHH Sn xut v Thng mi dch Quang T cp.
- Gi tr cng trnh xy dng, cn c theo cng vn s 292/BXDKTXD ngy 03/03/2009 ca B Xy dng v vic cng b sut vn u t xy
dng cng trnh nm 2008 v c tnh n ch s trt gi theo cng vn s
1831/BXD-VP ngy 31/8/2009 ca B Xy dng v vic cng b ch s gi
xy dng qu II nm 2009.
- Kt qu thm nh gi ch s dng cho mc ch duy nht nu trn.
- Kt qu thm nh gi trn ch c xc nhn khi khch hng hon
tt cc th tc php l v ngha v ti chnh i vi ti sn theo quy nh ca
php lut hin hnh.
- Mc gi nu trn c xc nhn trong iu kin thng mi bnh
thng.
- Kt qu thm nh gi trn ch xc nhn gi tr th trng cho quyn
s dng t c c im php l, c im kinh t - k thut, din tch ph hp
vi hin trng nh m t chi tit trn theo yu cu thm nh gi ca Cng
ty TNHH Sn xut v Thng mi Quang T ti thi im v thi gian thm
nh gi.

SV: Thanh Bng

41

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

Chng III: Phng hng v gii php hon thin cng

tc thm nh gi ti cng ty

3.1 Thc trng thm nh gi bt ng sn

3.1.1 Thc trng cng tc thm nh gi bt ng sn ti Vit Nam.
Xt v cng tc thm nh gi bt ng sn v th trng bt ng sn
ca Vit Nam ni chung ang trong giai on chuyn i qu t thiu tp
trung sang tp trung, c iu chnh bi cc chnh sch ca x hi. Tuy nhin
trong qu trnh php trin, thm nh gi bt ng sn cn gp nhiu hn ch
nh: Phng php v nguyn tc thm nh gi cha thng nht c th lm
c s cho vic xem xt kt qu cng tc thm nh gi.
Trong hai nm gn y nh hng ca nn kinh t ton cu, nn kinh
t Vit Nam cng c nh hng nht nh v th trng bt ng sn cng b
nh hng theo. Tuy nhin mc nh hng ca th trng ny c ch
nht nh so vi cc nc khc trn th gii.
Cc chuyn gia kinh t trn th gii cho rng, nn kinh t cc nc
ln trn th gii c bc n nh, nhiu du hiu cho rng, nn kinh t Vit
Nam chm y. y cng l c hi pht trin th trng bt ng sn, nu
pht trin tt s l knh thu ht u t ln trn th gii.
SV: Thanh Bng

42

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

V Vt Nam th trng bt ng sn l mt th trng mang tnh

tng hp rt cao, n mang tnh nhy cm rt cao v lin quan ti nhiu vn
trong x hi. Do cn phi c bn tay lnh o ca nh nc su sc hn. Th
trng bt ng sn Vit Nam c v ngy cng tng ln c v s lng v
cht lng. Th trng mi hnh thnh nn mc ng gp v nn kinh t quc
dn cn rt khim tn. Do h thng c ch chnh sch cn thiu v cha tt,
cn nhiu im mang tnh cht rng buc v gy phin h cho doanh nghip
v ngi dn.
Hin nay cc doanh nghip hot ng v cung cp dch v thm nh
gi bt ng sn cn mi v kin thc, kinh nghim th cha nhiu nn trong
qu trnh hot ng cn gp nhiu bt cp v kh khn. Nguyn nhn l: Thiu
thng tin v th trng, thiu di ng thm nh gi.
Thc trng cng tc thm nh gi ti cng ty.
3.1.2. Thc trng cng tc thm nh gi ti cng ty.
Tuy mi c thnh lp, thi gian hot ng cha c lu nhng vi
lng quyt tm v s on kt nht tr cao ca ban lnh o cng ty cng vi
cc cn b nhn vin, cng tc thm nh gi ti cng ty C phn T vn v
thm nh gi Doanh nghip tng bc c hon thin, chun ha v nghip
v, khng ngng nng cao nng lc v cht lng thm nh:
- Cng ty t chc cng tc thm nh theo ng quy nh ca php
lut vi thi lm vic nghim tc, cht ch theo mt quy trnh khoa hc,
sng to.
- Cng ty thit lp c cc h s, hp ng thm nh gi, chng
c php l, bo co chng th mt cch gn gng d hiu, khoa hc m vn
ph hp vi yu cu ca php lut.
- Quy trnh thm nh gi ca cng ty c tin hnh theo ng tiu
chun, k nng v k thut thm nh, c nng cao, bit p dng cng
ngh tin hc trong qu trnh thm nh, sn phm thm nh ngy cng t
chnh xc cao v nhanh.
- Vi s on kt, gn b, tin tng ln nhau v cng ty lun to ra
bu khng kh lm vic vui v lm cho mi thnh vin trong cng ty thy thoi
mi trong khi lm vic, cng vic t hiu qu cao.
SV: Thanh Bng

43

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

- Quan im ch o ca cng ty C phn T vn v Thm nh gi

Doanh nghip. Hot ng ca cng ty ch yu l cung cp dch v thm nh
gi. V cng ty lun mun cung cp dch v vi cht lng tt nht. nng
cao cht lng dch v t vn thm nh ni chung v cng tc thm nh gi
bt ng sn ni ring, trn c s phng hng hot ng kinh doanh trong
nm ti v cc nm tng lai, ban lnh o cng ty a ra nh hng cng
tc sau:
- Pht trin lc lng thm nh gi c v s lng v cht lng.
- phc v tt cng tc thm nh gi cng ty u t trang thit b,
cng ngh hin i m bo cng vic t hiu qu cao nht.
- Xc nh phng hng nhim v trc tin phi xut pht t vic
nhn thc ng v tr vai tr v ni dung ca cng tc nh gi bt ng sn.
Thc hin tt cng tc ny nhm nng cao s uy tn v v th, sc mnh ca
cng ty.
3.2. Gii php hon thin cng tc thm nh gi.
* i vi cng ty.
hot ng thm nh gi Cng ty c hiu qu th cng ty nn c
nhng gii php hon thin cng tc thm nh gi nh:
- Cng ty nn m rng quy m v ngnh ngh cng nh lnh vc kinh
doanh.
- T chc iu hnh cng tc thm nh gi sao cho ph hp, khoa hc,
tit kim thi gian chi ph m vn t hiu qu cao nht.
- p dng cng ngh thng tin vo qu trnh thm nh gi bng cch p
dng phn mm chuyn dng.
* i vi c quan qun l Nh nc:
Bt ng sn trong ch yu l t ai l mt ti nguyn qu gi i
vi bt c quc gia no trn th gii, bi n th hin ch quyn ca quc gia
trn th gii. Mt khc th trng bt ng sn cn l th trng cnh tranh
khng hon ho, thiu tnh hiu qu. V vy s can thip cu nh nc l rt

SV: Thanh Bng

44

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

cn thit, nhm gim thiu nhng nh hng bt li n cc mc tiu kinh t v

m.
Cng nh i vi nn kinh t ni chung v th trng bt ng sn ni
ring, Nh nc c hai chc nng c bn: chc nng iu khin (duy tr v
trng ti trong i vi tt c cc hot ng ca th trng bt ng sn); Chc
nng th hai l pht trin (thng qua cc hot ng u t to lp bt ng sn
ti cc d n, khu th mi, cc chng trnh trng im quc gia...) ca cc
doanh nghip bt ng sn ca nh nc, thc hin c cc vai tr ni trn
ca mnh, Nh nc phi s dng mt h thng cc cng c qun l v m
iu khin, tc ng vo th trng bt ng sn nh mt cng c lut php, ti
chnh thu, quy hoch...nhm gii quyt hi ha cc mi quan h kinh t gia
cc ch th tham gia hot ng trn th trng bt ng sn cng nh gii
quyt c mi quan h gia tng trng kinh t bt ng sn v m bao
cng bng x hi, gia tng trng kinh t bt ng sn vi gi gn mi trng
sinh thi...
- Th trng Bt ng sn l mt th trng mang tnh tng hp rt cao,
n mang tnh nhy cm cao v lin quan ti cc vn x hi. Do cn phi
c bn tay lnh o ca Nh nc su sc hn.
- H thng c ch chnh sch cn thiu v cha tt, cn nhiu im
mang tnh cht rng buc v gy phin h cho Doanh nghip v ngi dn. Ci
ny c nh gi l cha mang tnh chuyn nghip t c quan Nh nc n
cc doanh nghip lin quan ti cc vn ny. Nh vy i hi mt c ch
chnh sch ng b.
- Thng xuyn t chc cc hi tho quc t Thn nh gi ti Vit
Nam, mi cc chuyn gi u ngnh v lnh vc thm nh gi ca Vit Nam,
Thi Lan, Singapore... tho lun v cc vn nh:
+ D tho ngh nh Thm nh gi.
+ a ra nhng ni dung v kinh nghim v qun l Nh nc i vi
hot ng Thm nh gi ca Singapore.
+ Nhng kinh nghim xy dng h thng tiu chun thm nh gi ca
Thi Lan.

SV: Thanh Bng

45

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

+ Phng php Thm nh gi bt ng sn, thm nh gi tr doanh

nghip, thm nh gi my mc thit b.
+ a ra gii php nng cao nng lc thm nh gi ti Vit Nam.
Khi t chc hi tho nh vy s l c hi cc nh qun l, cc chuyn gia
Vit Nam hc hi kin thc, trao i kinh nghim x l cc vng mc trong
lnh vc xy dng v hon thin qun l cho hot ng thm nh gi Vit
Nam.
- Xy dng mi trng php l hon thin, thng nht cho th trng bt
ng sn cng nh dch v nh gi hot ng c hiu qu, cht lng.
- Thc hin cc cng c v m nh quy hoch (quy hoch xy dng, quy
hoch s dng t, quy hoch pht trin kinh t x hi) ti chnh, thu...thng
nht qun l bt ng sn theo php lut;
-Cung cp dch v cng nh thm nh gi, t vn php lut...
- Xy dng h thng thng tin cng khai minh bch v quy hoch, k
hoch s dng t, xy dng trang thng tin gi c th trng.
- Hin nay cc Doanh nghip cn mi v kin thc cha nhiu, nn phi
y mnh cng tc o to i ng Doanhh nghip lm bt ng sn.
- xut vi cc c quan qun l nn c cc c ch chnh sch ph hp
th trng Bt ng sn Vit Nam pht trin lnh mnh, n nh v bn
vng.
Ni tm li, bt ng sn l mt yu t quan trng trong bt c mt nn
kinh t no, nhng khng v th m qu nhiu ti nguyn t nc vo
lnh vc ny c. Th trng bt ng sn l mt b phn quan trng ca nn
kinh t th trng. Qun l v pht trin tt th trng ny, c bit trong mi
quan h vi th trng ti chnh s gp phn pht huy ngun lc to ln pht
trin kinh t- X hi.
Nhng c s khoa hc trn y v bt ng sn v th trng bt ng
sn l nhng tin quan trng cho vic xut cc gii php hu hiu cho th
trng bt ng sn nc ta hin nay trc xu th hi nhp kinh t khu vc v
quc

SV: Thanh Bng

46

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

KT LUN
Vit Nam ang trong qu trnh hi nhp vi th gii, nn kinh t vn
hnh theo c ch th trng di s qun l ca Nh nc tc l nh nc ta
ang vch ra mt sn chi cng bng, bnh ng, to th cnh tranh lnh mnh
cho tt c nhng ai tham gia, thc y s pht trin chung cho ton x hi.
Cng vi xu th pht trin chung , quy m th trng bt ng sn nc ta
cng ngy mt a dng v m rng. Nh vy i hi cc cng ty, doanh nghip
tham gia vo lnh vc thm nh gi vi vai tr l ngi trung gian, c tnh
gi tr th trng ca cc hng ha bt ng sn ngy cng hon thin, nng
cao chuyn mn, cht lng dch v trong cng tc nh gi ti sn ni chung
v nh gi bt ng sn ni ring.
Qua ti tt nghip ny em c thm nhiu kin thc, l thuyt p
dng vo thc t, tch ly c nhiu kinh nghim trong qu trnh bo co mt
ti sn thm nh. Cc chng th ca mt ti sn thm nh, cc vn bn php
lut lin quan n cng tc thm nh gi bt ng sn cng nh c ci nhn
su hn v bt ng sn v th trng bt ng sn Vit Nam, v cc kinh
nghim lm vic ca anh ch i trc c rt nhiu iu mi, hay m sinh vin
chun b ra trng lun lun phi c gng tm ti hc hi nhm lm nn tng
kin thc c bn cho mt thm nh vin v gi sau ny phc v cho cng tc
ca mnh. Mt ln na em xin cm n thy gio Th.S Nguyn Trng Ngha v
cc anh ch trong cng ty to iu kin tt em hon thnh tt chuyn
thc tp.

SV: Thanh Bng

47

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

TI LIU THAM KHO

1. Ti liu bi dng kin thc ngn hn chuyn ngnh thm nh gi,
B Ti Chnh Cc qun l gi, nh xut bn H Ni 2007.
2. Ti liu bi dng v thm nh gi, khoa Kinh t pht trin, Trng
i hc Kinh t Thnh ph H Ch Minh.
3. Tiu chun thm nh gi quc t phin bn 2005 i hc Marketinh
bin dch, 2004 2005.
4. Tiu chun thm nh gi quc t, 2003 v 2005.
5. Lut t ai ngy 26/11/2003.
6. Lut Nh ngy 29/11/2005.
7. Php lnh Gi ngy 10/5/2002.
8. Ngh nh s 01/2005/N-CP ngy 3/8/2005 v thm nh gi.
9. Thng t s 17/2006/TT-BTC hng dn thc hin Ngh nh s
101/2005/N-CP ngy 3/8/2005 v thm nh gi.
10. Thng t s 114/204/TT-BTC ngy 26/11/2004 ca B Ti chnh hng
dn thc hin Ngh nh s 188/2004/N-CP ngy 16/11/2004 ca
Chnh ph v phng php xc nh gi t v khung gi cc loi t.

SV: Thanh Bng

48

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

NHN XT CA N V THC TP.

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H Ni, ngy

SV: Thanh Bng

49

thng

nm

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

ng du

NHN XT CA GING VIN HNG DN THC TP.

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SV: Thanh Bng

50

Lp: T40A C TC-QTKD

Chuyn thc tp TGT BS

Cng ty C phn T vn v Thm

Doanh nghip - BCV

nh gi

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SV: Thanh Bng

51

Lp: T40A C TC-QTKD