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Notice of the Ministry of Finance on Issuing the Basic Rules for Asset Appraisal [Effective]
财政部关于印发《资产评估基本准则》的通知 [现行有效]
【法宝引证码】

Notice of the Ministry of Finance on Issuing the Basic Rules for Asset Appraisal 

财政部关于印发《资产评估基本准则》的通知

(No. 43 [2017] of the Ministry of Finance) (财资〔2017〕43号)

The relevant departments of the CPC Central Committee; all ministries and commissions of the State Council and all institutions directly under the State Council; the General Office of the NPC Standing Committee; the General Office of the CPPCC; the Supreme People's Court; the Supreme People's Procuratorate; the central committees of all democratic parties; relevant people's organizations; the public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the Finance Bureau of Xinjiang Production and Construction Corps; and the relevant entities: 党中央有关部门,国务院各部委、各直属机构,全国人大常委会办公厅,全国政协办公厅,高法院,高检院,各民主党派中央,有关人民团体,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财务局,有关单位:
For the purposes of regulating the practice of asset appraisal, protecting the lawful rights and interests of the parties to asset appraisal and public interest, and maintaining the order of socialist market economy, in accordance with the Asset Appraisal Law of the People's Republic of China and other relevant provisions, the Ministry of Finance has developed the Basic Rules for Asset Appraisal, which are hereby issued and shall come into force on October 1, 2017. 为规范资产评估执业行为,保护资产评估当事人合法权益和公共利益,维护社会主义市场经济秩序,根据《中华人民共和国资产评估法》等有关规定,财政部制定了《资产评估基本准则》,现予印发,自2017年10月1日起施行。
Annex: Basic Rules for Asset Appraisal 附件:资产评估基本准则
Ministry of Finance 财政部
August 23, 2017 2017年8月23日
Annex 附件
Basic Rules for Asset Appraisal 资产评估基本准则
Chapter I General Provisions 

第一章 总则

Article 1 For the purposes of regulating the practice of asset appraisal, guaranteeing practice quality, specifying practice responsibility, and protecting the lawful rights and interests of the parties to asset appraisal and public interest, these Rules are developed in accordance with the Asset Appraisal Law of the People's Republic of China, the Measures for the Financial Supervision and Administration of the Asset Appraisal Industry and other provisions.   第一条 为规范资产评估行为,保证执业质量,明确执业责任,保护资产评估当事人合法权益和公共利益,根据《中华人民共和国资产评估法》《资产评估行业财政监督管理办法》等制定本准则。
Article 2 Asset appraisal institutions and their asset appraisal professionals shall conduct the asset appraisal business in accordance with these Rules. If any law, administrative regulation or the State Council prescribes that the asset appraisal shall be subject to the administration of any other appraisal administrative department and other rules shall be implemented, such provisions shall apply.   第二条 资产评估机构及其资产评估专业人员开展资产评估业务应当遵守本准则。法律、行政法规和国务院规定由其他评估行政管理部门管理,应当执行其他准则的,从其规定。
Article 3 For the purposes of these Rules, “asset appraisal institution and its asset appraisal professionals” means the asset appraisal institution and asset appraisal professionals under the supervision of the public finance department according to the division of functions in accordance with the Asset Appraisal Law and the provisions of the State Council.   第三条 本准则所称资产评估机构及其资产评估专业人员是指根据资产评估法和国务院规定,按照职责分工由财政部门监管的资产评估机构及其资产评估专业人员。
Chapter II Basic Rules 

第二章 基本遵循

Article 4 An asset appraisal institution and its asset appraisal professionals shall conduct the asset appraisal business in accordance with the provisions of laws and administrative regulations, and adhere to the principles of independence, objectivity and impartiality.   第四条 资产评估机构及其资产评估专业人员开展资产评估业务应当遵守法律、行政法规的规定,坚持独立、客观、公正的原则。
Article 5 An asset appraisal institution and its asset appraisal professionals shall be honest, diligent and responsible, prudently conduct business, abide by professional ethics, voluntarily maintain the professional image, and shall not conduct any activity that endangers the professional image.   第五条 资产评估机构及其资产评估专业人员应当诚实守信,勤勉尽责,谨慎从业,遵守职业道德规范,自觉维护职业形象,不得从事损害职业形象的活动。
Article 6 An asset appraisal institution and its asset appraisal professionals that conduct the asset appraisal business shall make independent analysis and estimates, form professional opinions, reject the intervention of the principal or any other relevant party, and shall not directly take the predetermined value as the appraisal conclusion.   第六条 资产评估机构及其资产评估专业人员开展资产评估业务,应当独立进行分析和估算并形成专业意见,拒绝委托人或者其他相关当事人的干预,不得直接以预先设定的价值作为评估结论。
Article 7 Asset appraisal professionals shall have corresponding professional asset appraisal knowledge and practical experience, be capable of undertaking the asset appraisal business, and maintain and improve professional competence.   第七条 资产评估专业人员应当具备相应的资产评估专业知识和实践经验,能够胜任所执行的资产评估业务,保持和提高专业能力。
Chapter III Asset Appraisal Procedures 

第三章 资产评估程序

Article 8 An asset appraisal institution and its asset appraisal professionals that conduct the asset appraisal business shall perform the following basic procedures: specifying basic matters on the business, entering into business authorization contracts, making asset appraisal plans, conducting on-site investigations in respect of appraisal, collecting and reviewing appraisal materials, conducting assessment and estimates to form conclusions, preparing and issuing appraisal reports, and reviewing and collecting appraisal archives.   第八条 资产评估机构及其资产评估专业人员开展资产评估业务,履行下列基本程序:明确业务基本事项、订立业务委托合同、编制资产评估计划、进行评估现场调查、收集整理评估资料、评定估算形成结论、编制出具评估报告、整理归集评估档案。
The asset appraisal institution and its asset appraisal professionals shall not reduce basic asset appraisal procedures without approval. 资产评估机构及其资产评估专业人员不得随意减少资产评估基本程序。
Article 9 An asset appraisal institution shall, before accepting the asset appraisal business, specify the following basic matters on the asset appraisal business:   第九条 资产评估机构受理资产评估业务前,应当明确下列资产评估业务基本事项:
(1) The principal, property right holder and users of the asset appraisal report other than the principal. (一)委托人、产权持有人和委托人以外的其他资产评估报告使用人;
(2) Appraisal purpose. (二)评估目的;
(3) Appraisal targets and scope. (三)评估对象和评估范围;
(4) Value type. (四)价值类型;
(5) Appraisal benchmark date. (五)评估基准日;
(6) Use scope of the asset appraisal report. (六)资产评估报告使用范围;
(7) Time limit for and method of submitting the asset appraisal report.
......
 (七)资产评估报告提交期限及方式;
......

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