本文關(guān)鍵詞：出租性商業(yè)地產(chǎn)評估研究　出處：《浙江財經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 出租性商業(yè)地產(chǎn) 資產(chǎn)評估 收益法 資本資產(chǎn)定價模型

【摘要】：近年來住宅類房地產(chǎn)受國家宏觀調(diào)控，發(fā)展趨緩，而商業(yè)類房地產(chǎn)卻發(fā)展的風(fēng)生水起。隨著商業(yè)地產(chǎn)產(chǎn)權(quán)交易，抵押融資等活動日益頻繁，我們必須正確了解商業(yè)地產(chǎn)所包含的價值，資產(chǎn)評估可以幫助我們實現(xiàn)這一目的。只關(guān)注眼前短期利益而選擇將商業(yè)地產(chǎn)全部出售會使項目陷入盲目開發(fā)，缺乏統(tǒng)一的經(jīng)營管理，加大后期運營的風(fēng)險，而租金收益才是商業(yè)地產(chǎn)最主要的穩(wěn)定的收入來源，只租不售將是未來商業(yè)地產(chǎn)的發(fā)展趨勢。因此本文聚焦于出租性商業(yè)地產(chǎn)的評估，全文主要結(jié)構(gòu)如下： 第一章，緒論。文章該部分內(nèi)容簡要介紹了選題背景和理論意義，國內(nèi)外準(zhǔn)則動態(tài)和學(xué)術(shù)動態(tài)以及研究的內(nèi)容與方法。 第二章，，出租性商業(yè)地產(chǎn)概要。這一章主要對商業(yè)地產(chǎn)進(jìn)行行業(yè)分析，介紹相關(guān)概念及分類，指出目前出租性商業(yè)地產(chǎn)的評估現(xiàn)狀。 第三章，出租性商業(yè)地產(chǎn)評估的準(zhǔn)則指導(dǎo)。該部分將有關(guān)出租性商業(yè)地產(chǎn)的會計準(zhǔn)則內(nèi)容和評估準(zhǔn)則內(nèi)容進(jìn)行分析，總結(jié)兩者對出租性商業(yè)地產(chǎn)有關(guān)規(guī)定的聯(lián)系與區(qū)別。 第四章，出租性商業(yè)地產(chǎn)評估在不同評估目的下的特殊性分析。這一部分探討了出租性商業(yè)地產(chǎn)評估業(yè)務(wù)活動中常見的評估目的，分析了出租性商業(yè)地產(chǎn)評估業(yè)務(wù)在不同評估目的下的特殊性以及注意事項。 第五章，出租性商業(yè)地產(chǎn)評估中評估方法的選擇。這一章從評估方法出發(fā)，比較分析了出租性商業(yè)地產(chǎn)評估中三種評估方法各自的適用條件以及實際應(yīng)用情況，最后根據(jù)出租性商業(yè)地產(chǎn)收益性的特征選擇收益法作為主要的評估方法。其中，對收益法的應(yīng)用分析中特別提出了折現(xiàn)率的改進(jìn)方法，摒棄了傳統(tǒng)折現(xiàn)率求取方法，通過調(diào)整后的CAPM模型來求取折現(xiàn)率。 第六章，案例分析。以杭州四季青服裝特色街內(nèi)的一家服裝城為例，詳細(xì)還原了出租性商業(yè)地產(chǎn)評估的整個過程。通過該評估實例，深入全面的探究收益法在出租性商業(yè)地產(chǎn)評估中的應(yīng)用問題，并得出最后的評估結(jié)果。 第七章，結(jié)論與展望。總結(jié)了本文的研究結(jié)論，提出相關(guān)改進(jìn)建議和未來進(jìn)一步的研究方向。 本文主要采用理論分析、對比分析、實證分析和案例分析的方法探討了出租性商業(yè)地產(chǎn)的評估問題。首先理論分析了商業(yè)地產(chǎn)的行業(yè)發(fā)展概況，會計準(zhǔn)則和評估準(zhǔn)則的規(guī)范要求，然后對比分析不同的評估目的及三種基本評估方法，選擇收益法作為首選評估方法，同時對折現(xiàn)率的求取進(jìn)行了實證分析，最后結(jié)合案例分析說明了收益法的具體運用。
[Abstract]:In recent years, residential real estate by the national macro-control, slow development, and commercial real estate development is fast. Along with the commercial real estate property transactions, mortgage financing activities have become increasingly frequent, we must correctly understand the value of commercial real estate, asset evaluation can help us to achieve this objective to focus only on the immediate short-term interests. And the choice of the commercial real estate sale of all will make the project into the blind development, lack of unified management, increase the risk of post operation, and the rental income is the commercial real estate most stable source of income, not only for sale will be the future development trend of commercial real estate. This paper focused on the evaluation of commercial real estate rental the main structure of the dissertation is as follows:
The first chapter, introduction. This part of the article briefly introduces the background and theoretical significance of the topic, the dynamic and academic trends at home and abroad as well as the content and method of the research.
The second chapter is the summary of rentable commercial real estate. This chapter mainly carries on the industry analysis to the commercial real estate, introduces the related concepts and classifications, and points out the current evaluation status of the rental commercial real estate.
The third chapter is guidelines for the evaluation of rentable commercial real estate. This part analyzes the contents and criteria of accounting standards for rentals commercial real estate, summarizes the relationship and difference between them.
The fourth chapter, the analysis of the particularity of the different evaluation purposes under the rental of commercial real estate evaluation. This part discusses the rental of commercial real estate assessment to evaluate common business activities, analyzes the particularity of commercial real estate rental business evaluation in different evaluation purposes and the matters needing attention.
The fifth chapter, the choice of the evaluation method of commercial real estate rental assessment. This chapter is starting from the evaluation method, comparative analysis of the applicable conditions of three kinds of evaluation methods of commercial real estate rental in their evaluation and application, according to the characteristics of commercial real estate rental income of income method as the main evaluation methods. Application analysis of income method, especially puts forward the improved method of discount rate, the discount rate to abandon traditional methods, through the CAPM model to calculate the adjusted discount rate.
The sixth chapter is the analysis of the case, to a Hangzhou clothing city. Sijiqing Street clothing characteristics as an example, with the whole process of reducing rental of commercial real estate assessment. Through the assessment, application of in-depth inquiry of commercial real estate rental income method in the assessment, and draw the final evaluation results.
The seventh chapter, conclusion and prospect, summarizes the conclusions of this study, and puts forward some suggestions for improvement and further research direction in the future.
This paper mainly uses theoretical analysis, comparative analysis, empirical analysis and case analysis method to explore the evaluation problem of rental of commercial real estate. Firstly, theoretical analysis of the development of commercial real estate industry, accounting standards and evaluation criteria of the standard requirements, and then the comparative analysis of different evaluation purposes and the three basic methods, income method at the same time as the first choice of assessment methods, to calculate the discount rate by empirical analysis, based on the case analysis to illustrate the use of income method.

【學(xué)位授予單位】：浙江財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F721;F299.23

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