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1、资产评估准则—珠宝首饰(Assetvaluationcriteriajewelry)GuidelinesforassetvaluationjewelryChapterIGeneralProvisionsArticle1inordertoregulatetheCPV(jewelry)executivejewelryappraisalbusinessbehavior,safeguardthelegitimaterightsandinterestsofthepublicinterestsandtheparties
2、accordingtothe"assetevaluation,assetappraisalstandardbasicstandard",thisstandardisformulated.Secondtheterm"jewelry"asmentionedinthesestandardsreferstotherawmaterials,semi-finishedproductsandfinishedproductsofpreciousmetals,suchasjewelry,jadeand/orjewelry.T
3、hirdasmentionedinthepresentstandardsofjewelryappraisal,referstoCPV(jewelry)accordingtotherelevantlaws,regulationsandassetappraisalstandards,basedontheanalysisofclassificationofjewelry,jewelrytoanalyzeandestimatethevalueandbehaviorandprocessofprofessionalop
4、inion.Thefourthcertifiedassetappraisers(jewelry)whocarryoutjewelryappraisalbusinessshallabidebythesestandards.Thefifthcertifiedassetappraisers(jewelry)performotherbusinessrelatedtojewelryvalueestimation,andmayrefertothesestandards.Thesecondchapter,basicreq
5、uirementsArticlesixththeassetsappraisalinstitutionengagedinthejewelryappraisalbusinessshallhavethecertificateofassetsappraisalissuedbythefinancialdepartmentandmarkedinthebusinessscopeofthejewelryartevaluation.Thepersonwhosignsthejewelryevaluationreportshal
6、lhavethecertificateofChinacertifiedassetAppraiser(jewelry).Seventhcertifiedassetappraisers(jewelry)executivejewelryappraisalbusiness,shallcomplywiththerelevantlawsandregulations,assetsappraisalbasicstandardsandrelatedjewelryofthenationalstandards,andconsid
7、erotherrelevantprovisionsoftheevaluationcriteria.EighthregisteredAssetAppraisers(jewelry)toperformjewelryappraisalbusiness,shouldhavethecorrespondingprofessionalcompetence.Whenthelackofrelevantprofessionalknowledgeandexperienceinaparticularbusinessrequired
8、forexecution,canhireexpertstoassisttheworkofrationality,butnecessarymeasuresshallbetakentoassuretheworkofexpertsandexperts,responsibleforthework.Ninthcertifiedassetappraisers(jewelry)whoperformjewelryappraisa