【摘要】：隨著市場經(jīng)濟(jì)的建立和健全，特別是土地有償有期使用和住房的商品化等進(jìn)程的深化，作為生產(chǎn)和生活基本要素的房地產(chǎn)越來越多的進(jìn)入市場，進(jìn)入流通。房地產(chǎn)進(jìn)入流通離不開房地產(chǎn)價(jià)值評估。房地產(chǎn)價(jià)值評估活動(dòng)不但是進(jìn)行房地產(chǎn)市場管理的一把利刃，還能夠保證房地產(chǎn)市場的正常運(yùn)行并為交易雙方提供強(qiáng)有力的保障。房地產(chǎn)價(jià)值評估已經(jīng)深入到社會的各個(gè)層面，它不但能夠?yàn)樽赓U、抵押、保險(xiǎn)等房地產(chǎn)業(yè)務(wù)提供相應(yīng)的價(jià)格參考，還可以幫助投資者做出投資決策，如果有投資者需要對某項(xiàng)房地產(chǎn)做出是否投資的決策時(shí)，房地產(chǎn)估價(jià)便可以提供一個(gè)投資價(jià)值的參考，并且房地產(chǎn)評估活動(dòng)也成為了國家宏觀調(diào)控房地產(chǎn)市場的關(guān)鍵手段。 作為房地產(chǎn)三大估價(jià)方法之一的收益還原法，雖然它的基本原理比較簡單，卻也是最為充分的，并且是最符合當(dāng)前我國房地產(chǎn)市場發(fā)展趨勢的一種評估方法，它與其他方法相比有著許多不可替代的優(yōu)點(diǎn)。但是，由于我國相關(guān)準(zhǔn)則中未對收益還原法中所涉及的各類參數(shù)的選取方法與原則做出明確的規(guī)定，并且評估最終結(jié)果容易受到外界的干擾，從而導(dǎo)致了收益還原法的操作難度較大。這也使得許多評估人員不愿意采用這種方法進(jìn)行評估。所以，如何讓現(xiàn)行的收益還原法更能夠被評估人員所接受，并且評估結(jié)果更為準(zhǔn)確客觀合理，更能從長期價(jià)值趨勢上反應(yīng)房地產(chǎn)的價(jià)值，很好的為投資者所使用，，是當(dāng)前房地產(chǎn)評估亟需解決的問題。本文首先從理論出發(fā)回顧了國內(nèi)外對于房地產(chǎn)估價(jià)以及收益還原法的研究情況，在前人研究的基礎(chǔ)上，闡述了房地產(chǎn)評估方法體系的基本內(nèi)涵并將收益還原法與市場比較法、成本法進(jìn)行對比分析從而得出收益還原法相對于其他方法的優(yōu)勢所在。然后通過具體案例，實(shí)現(xiàn)理論與實(shí)踐的結(jié)合。將收益還原法運(yùn)用到XX集團(tuán)ABC百貨大樓評估項(xiàng)目中，通過這樣的實(shí)踐總結(jié)出這種方法的適用的范圍以及使用的前提條件，并分別從政府角度、行業(yè)角度、評估機(jī)構(gòu)和執(zhí)業(yè)人員這幾個(gè)角度出發(fā)提出完善建議。
[Abstract]:With the establishment and perfection of the market economy, especially the deepening of the process of land use and the commercialization of housing, the real estate, as the basic factor of production and life, is entering the market more and entering the circulation. The real estate enters the circulation inseparable from the real estate value appraisal. The evaluation of real estate value is not only a sharp blade to manage the real estate market, but also can guarantee the normal operation of the real estate market and provide strong protection for both sides of the transaction. The evaluation of real estate value has reached all levels of society. It can not only provide corresponding price reference for real estate business such as leasing, mortgage and insurance, but also help investors make investment decisions. If there is a need for investors to make a decision whether to invest in a real estate, real estate valuation can provide a reference to the value of investment, and real estate evaluation has become a key means of macroeconomic regulation and control of the real estate market. As one of the three methods of real estate valuation, the method of income reduction, although its basic principle is relatively simple, is also the most adequate, and is the most consistent with the current development trend of the real estate market in our country. Compared with other methods, it has many irreplaceable advantages. However, the methods and principles of selecting all kinds of parameters involved in the return reduction method are not clearly stipulated in the relevant standards of our country, and the final evaluation results are easily interfered by the outside world. As a result, the income reduction method is difficult to operate. This also makes many evaluators reluctant to use this method. Therefore, how to make the current income reduction method more acceptable to the evaluators, and the evaluation results are more accurate, objective and reasonable, and can reflect the value of real estate more from the long-term value trend, which is well used by investors. Is the current real estate evaluation needs to solve the problem. This paper first reviews the domestic and foreign research on real estate valuation and income reduction method from the theory, and on the basis of previous studies, expounds the basic connotation of the real estate evaluation method system and compares the income reduction method with the market comparative method. The cost method is compared with other methods to get the advantage of the income reduction method. Then through specific cases, the combination of theory and practice is realized. This paper applies the method of income reduction to the evaluation project of ABC department store of XX Group, sums up the scope of application and the precondition of using this method through such practice, and separately from the angle of government and industry. Evaluation institutions and practitioners from these points of view to put forward a sound proposal.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.233.42

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