PX公司土地使用权抵押价值评估案例研究

发布时间：2018-01-06 03:05

本文关键词：PX公司土地使用权抵押价值评估案例研究　出处：《辽宁大学》2016年硕士论文　论文类型：学位论文

【摘要】：当代企业融资方式日渐趋于多样化,房地产市场发展也蒸蒸日上,以土地设定抵押进行融资己逐步成为企业的重要融资方式,也是银行降低或缓释信贷风险的主要手段之一。然而,在土地使用权抵押贷款这一过程中,抵押双方都更多的将关注点放在如何能合理评估土地使用权抵押价值,真正为银行确定抵押贷款额度服务上。一方面,抵押资产价值高估使得贷款金额相对增加,增加企业融资能力的同时反而会扩大银行的信贷风险；另一方面,抵押资产价值低估使得贷款金额相对降低,降低企业的融资能力的同时影响银行的信贷规模和融资作用的发挥。因此,为了能为土地使用权抵押价值评估提供可供参考的评估方法,本文从评估案例角度出发,对评估过程中存在的问题进行分析,提出市场价值作为抵押价值评估的价值类型的不适用性,进而引入抵押贷款价值类型,即用综合评价法得出的抵押贷款风险系数去修正市场价值的方法来得出抵押贷款价值,为合理评估土地使用权抵押价值提供借鉴。本文主要从四个部分进行了阐述：首先,从研究背景、研究目的和意义出发,为本文的研究奠定基础,并介绍了研究的思路和框架；其次,对案例相关情况进行描述,主要涉及PX公司简介和待估项目的背景；然后,对案例的评估过程进行介绍和分析,并介绍了影响土地抵押价值的因素,为抵押价值风险系数的引入提供参考；随后,在前文分析的基础上,得出案例启示,引入抵押价值风险系数,得出修正后的土地使用权抵押贷款价值；最后,得出结论并提出本文的建议和不足。本文针对土地使用权抵押评估展开分析,提高土地使用权抵押评估的质量,合理确定土地抵押价值,具有实践意义。
[Abstract]:The financing methods of contemporary enterprises tend to be diversified day by day, the development of real estate market is also booming, the financing with land set mortgage has gradually become an important financing way of enterprises. It is also one of the main means for banks to reduce or slow down credit risk. However, in the process of land use right mortgage loan. Both sides focus more on how to reasonably assess the value of land use rights mortgage and really determine the amount of mortgage service for banks. On the one hand. The overvaluation of mortgage assets makes the amount of loans increase relatively, which increases the financing ability of enterprises and at the same time expands the credit risk of banks. On the other hand, the undervaluation of mortgage assets makes the loan amount relatively low, which reduces the financing ability of enterprises and affects the credit scale and the function of financing of banks. In order to provide a reference method for the evaluation of land use right mortgage value, this paper analyzes the problems in the evaluation process from the perspective of evaluation cases. Put forward the market value as the value type of mortgage value evaluation is not applicable, and then introduce the mortgage value type. That is to say, we can get the value of mortgage loan by the method of modifying the market value with the mortgage risk coefficient obtained by the comprehensive evaluation method. For the reasonable evaluation of the value of land use right mortgage. This paper mainly from four parts described: first, from the research background, research purpose and significance, for this study laid a foundation. And introduced the research thought and the frame; Secondly, the case is described, mainly involving the PX company profile and the background of the project to be evaluated; Then, the evaluation process of the case is introduced and analyzed, and the factors affecting the value of land mortgage are introduced, which provides a reference for the introduction of the risk coefficient of mortgage value. Then, on the basis of the above analysis, the paper draws the case inspiration, introduces the risk coefficient of mortgage value, and obtains the revised mortgage loan value of land use right. Finally, the conclusion is drawn and the suggestions and shortcomings of this paper are put forward. It is of practical significance to analyze the assessment of land use right mortgage, to improve the quality of land use right mortgage assessment and to reasonably determine the value of land mortgage.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F832.4;F301.2

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