B公司房地產(chǎn)價(jià)值的司法評(píng)估研究
本文選題:司法評(píng)估 + 房地產(chǎn)評(píng)估; 參考:《湖南大學(xué)》2014年碩士論文
【摘要】:司法評(píng)估通過(guò)評(píng)估鑒定為解決專(zhuān)業(yè)技術(shù)問(wèn)題提供證據(jù),在法院審理民事、刑事案件中發(fā)揮著越來(lái)越重要的作用。目前,,國(guó)內(nèi)外關(guān)于司法評(píng)估的研究主要集中在司法評(píng)估與常規(guī)資產(chǎn)評(píng)估的差異分析以及風(fēng)險(xiǎn)防范方面,而對(duì)司法評(píng)估的評(píng)估方法的選擇與模型建立方面研究甚少,因此,為了促進(jìn)司法評(píng)估的發(fā)展,使法院職能得以有效行使,應(yīng)對(duì)強(qiáng)制變現(xiàn)的資產(chǎn)進(jìn)行客觀、公正的價(jià)值評(píng)估。本文以案例公司房地產(chǎn)為研究對(duì)象,具體闡述清算價(jià)格法在房地產(chǎn)價(jià)值司法評(píng)估中的應(yīng)用,對(duì)推動(dòng)司法評(píng)估的發(fā)展具有重要意義。 文章首先闡述了司法評(píng)估的屬性特征和我國(guó)司法評(píng)估的運(yùn)作模式,并將其與傳統(tǒng)意義上的資產(chǎn)評(píng)估進(jìn)行比較分析。在對(duì)比分析了房地產(chǎn)價(jià)值評(píng)估的三種基本方法及清算價(jià)格法的基礎(chǔ)上,詳細(xì)探究了在司法評(píng)估目的下,價(jià)值類(lèi)型、評(píng)估方法的選擇及評(píng)估模型的建立。然后,以B公司房地產(chǎn)為評(píng)估案例,介紹了案例公司房地產(chǎn)公開(kāi)市場(chǎng)價(jià)值的評(píng)估過(guò)程,對(duì)原評(píng)估存在的不足進(jìn)行分析,并結(jié)合本次的評(píng)估目的和評(píng)估對(duì)象的特殊性,分析了在司法評(píng)估目的下,運(yùn)用清算價(jià)格法改進(jìn)司法評(píng)估的合理性,提出B公司房地產(chǎn)擬進(jìn)入的是非公開(kāi)市場(chǎng),應(yīng)在運(yùn)用三大評(píng)估方法得出房地產(chǎn)公開(kāi)市場(chǎng)價(jià)值的基礎(chǔ)上,合理測(cè)算還原系數(shù),運(yùn)用清算價(jià)格模型對(duì)B公司房地產(chǎn)進(jìn)行價(jià)值評(píng)估。 本文認(rèn)為,在測(cè)算涉案資產(chǎn)的強(qiáng)制變現(xiàn)價(jià)值時(shí),清算價(jià)格法是比較適宜的方法,其中,對(duì)公開(kāi)市場(chǎng)價(jià)值的評(píng)估仍然可以沿用傳統(tǒng)的評(píng)估途徑和方法,而如何合理分解以及量化還原系數(shù)是司法評(píng)估的重點(diǎn)和難點(diǎn)。
[Abstract]:Judicial evaluation plays an increasingly important role in civil and criminal cases by providing evidence for solving technical problems. At present, the domestic and foreign researches on judicial evaluation mainly focus on the difference analysis and risk prevention between judicial evaluation and conventional asset assessment, but there are few researches on the choice of evaluation methods and the establishment of models for judicial evaluation. In order to promote the development of judicial evaluation and make the function of the court be effectively exercised, we should carry out objective and fair value evaluation of the assets that are forced to be realized. This paper takes the real estate of the case company as the research object, and expounds the application of the liquidation price method in the judicial evaluation of the real estate value, which is of great significance to promote the development of the judicial evaluation. Firstly, this paper expounds the attribute characteristics of judicial evaluation and the operation mode of judicial evaluation in our country, and compares it with the traditional asset evaluation. On the basis of comparative analysis of three basic methods of real estate value evaluation and liquidation price method, this paper explores in detail the selection of value types, evaluation methods and the establishment of evaluation model under the purpose of judicial evaluation. Then, take B company real estate as the appraisal case, introduced the case company real estate open market value appraisal process, carried on the analysis to the original appraisal existence insufficiency, and combined this appraisal goal and the appraisal object particularity, This paper analyzes the rationality of improving the judicial evaluation by using the liquidation pricing method under the purpose of judicial evaluation, and points out that the real estate of Company B is intended to enter the private market, which should be based on the application of three evaluation methods to obtain the open market value of real estate. Reasonable calculation of the reduction coefficient, the use of liquidation price model to B company real estate value evaluation. This paper holds that the liquidation price method is a more appropriate method in calculating the value of the assets involved in the case, and that the evaluation of the open market value can still follow the traditional ways and methods of evaluation. How to reasonably decompose and quantify the coefficient of reduction is the focus and difficulty of judicial evaluation.
【學(xué)位授予單位】:湖南大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類(lèi)號(hào)】:F299.23
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