本文關(guān)鍵詞： 評估 土地使用權(quán) 抵押價值 案例研究　出處：《遼寧大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：目前，我國的經(jīng)濟的突飛猛進的發(fā)展，企業(yè)在自身穩(wěn)健發(fā)展的基礎(chǔ)之上，不斷的擴大的生產(chǎn)、經(jīng)營范圍，在企業(yè)的快速發(fā)展過程中往往會面臨相當(dāng)大的資金短缺難題，這就需要銀行提供一定的貸款幫助企業(yè)的正常運行，，以此促進我國經(jīng)濟的全面發(fā)展。 然而，當(dāng)今的經(jīng)濟市場是不完全競爭市場，企業(yè)和銀行之間存在相當(dāng)大的信息不對稱，銀行無法及時得到企業(yè)的實際的經(jīng)濟情況以及資金現(xiàn)狀，這種情況下銀行給企業(yè)提供貸款存在一定的風(fēng)險，為了更好的規(guī)避這種不確定性所帶來的貸款風(fēng)險，現(xiàn)在銀行在提供給企業(yè)或者個人貸款的同時，往往要求貸款企業(yè)提供一定的未來可以獲得經(jīng)濟效益的資產(chǎn)當(dāng)作獲得所需資金的保證。目前，抵押貸款已經(jīng)成為一種廣為接受的融資方式，可以在解決貸款需求者所面臨的經(jīng)濟困難的同時使銀行很好的規(guī)避風(fēng)險，使企業(yè)和銀行達到雙贏的目的。鑒于抵押貸款是現(xiàn)實中企業(yè)、個人進行融資的重要手段，同時也是銀行資金有效流動的重要途徑，那么對抵押物進行準(zhǔn)確的評估也成為評估人員的一項重要職責(zé)。土地使用權(quán)出讓價格抵押評估的準(zhǔn)確性，直接關(guān)系到房地產(chǎn)抵押貸款的順利進行。 國內(nèi)房地產(chǎn)抵押貸款較國外而言發(fā)展緩慢，理論上還不夠健全，評估的實際操作上也存在許許多多的問題，例如：對于抵押物抵押價值認(rèn)識的不統(tǒng)一、評估假設(shè)的局限性、評估時點的具體選擇等等。因此，研究房地產(chǎn)抵押中土地使用權(quán)的具體評估過程，及時發(fā)掘?qū)嶋H評估過程中的問題，找出適當(dāng)?shù)慕鉀Q問題的方案，對于今后的評估工作有著重要的指導(dǎo)意義。 對于土地使用權(quán)抵押價格的評估，評估基本方法通常有：成本法、收益現(xiàn)值法、市場比較法以及假設(shè)開發(fā)法四種。通常，前三種是實踐過程中最常涉及到并且使用的�；赒公司土地使用權(quán)抵押實例，利用市場比較法以及假設(shè)開發(fā)法兩種方法在案例中具體應(yīng)用的分析，包括可比實例的選取、比較基準(zhǔn)的建立、交易情況和市場狀況的調(diào)整，然后運用評估方法的相關(guān)理論得出評估結(jié)論，分析具體評估過程，找出評估過程中的具體問題。本文分為四個部分，首先第一部分是對文章的選題的背景、研究意義進行基本的介紹。以此為前提確定了論文研究的基本方法以及研究思路。第二部分主要對被評估的土地進行了描述，具體分析了地價評估價值的可能的影響因素。為接下來的具體實例分析提供參考依據(jù)。第三部分，是對Q公司的土地使用權(quán)進行具體的評估分析，結(jié)合案例評價的具體特點，本文主要采用市場比較法、假設(shè)開發(fā)法對目標(biāo)公司的土地使用權(quán)進行評估，得出評估結(jié)果，并且通過比較分析得出最終Q公司的評估值。第四部分是對所評估案例進行了詳細的分析，在分析的基礎(chǔ)之上得出相應(yīng)的結(jié)論。最后，結(jié)論和建議。期望本文具有實踐意義，為房地產(chǎn)抵押貸款提供參考，規(guī)避風(fēng)險，提高貸款的質(zhì)量。
[Abstract]:At present, the rapid development of our country's economy, enterprises on the basis of its stable development, expanding the production and business scope, in the rapid development process of enterprises often face the problem of shortage of funds is quite large, which requires the bank to provide a loan to help the normal operation of enterprises, so as to promote the comprehensive the economic development of China.
However, today's economic market is not fully competitive market, there is considerable information asymmetry between enterprises and banks, banks can not get timely economic situation and the actual status of funds, in which case the bank loans to enterprises there is a certain risk, in order to avoid the uncertainty caused by the risk of loans, now the bank provides to the enterprise or individual loans, loans often require enterprises to provide certain future economic benefits can be obtained as assets to obtain the necessary funds guarantee. At present, mortgage loan has become a widely accepted way of financing, can solve the loan demand in facing economic difficulties and the bank risk to avoid the good, the banks and enterprises to achieve the win-win purpose. In view of the mortgage is in the reality of the enterprise, important means of personal financing, At the same time, it is also an important way for the effective flow of bank funds. Therefore, the accurate evaluation of mortgages has become an important responsibility of the assessors. The accuracy of the mortgage valuation of land use rights is directly related to the smooth progress of real estate mortgage loans.
The domestic real estate mortgage than that of abroad developed slowly, the theory is not perfect, many problems also exist in actual operation, for example: for the assessment of the mortgage is not unified understanding of the value of assessment, limitation of the hypothesis, the selection of specific evaluation point. Therefore, the specific evaluation process of land use rights study on the real estate mortgage, discover the problem in the actual evaluation process, to find out the proper solution to the problem, has an important guiding significance for the future of the evaluation work.
For the assessment of the mortgage price of land use rights, the basic evaluation methods are: cost method, income method, market comparison method and hypothetical development method four. Usually, the first three are the most commonly involved in the process of practice and use. Examples of mortgage the right to use the Q company based on the analysis of the specific application of the use of land, market comparison method and hypothetical development method in two cases, including comparable instance selection, establish a benchmark, trading and market status of the adjustment of related theory and then use the evaluation method according to the assessment conclusions, analysis of specific assessment process, find out the specific problems in the process of evaluation. This paper is divided into four parts first of all, the first part is about the background, the significance of the research are introduced. On the basis of the basic research methods and research ideas. The second part mainly to be rated Estimation of land are described, the author analyzes the factors that may affect the value of the land price evaluation. To provide reference for specific examples of the following analysis. The third part is the specific analysis and evaluation of Q company's land use rights, combined with the specific characteristics of case evaluation, this paper mainly uses the market comparison method to assess right the use of Target Corp land hypothetical development method, assessment of the results obtained, and through the comparative analysis of evaluation and draw the final Q value of the company. The fourth part is to evaluate the case are analyzed in detail, and draw the corresponding conclusion on the basis of analysis. Finally, the conclusion and suggestion. This has practical significance, provide a reference. To avoid the risk of real estate mortgages, improve the quality of loans.

【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F231

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本文編號：1517043