房地产抵押价值评估问题研究

发布时间：2018-01-09 11:06

本文关键词：房地产抵押价值评估问题研究　出处：《河北经贸大学》2014年硕士论文　论文类型：学位论文

【摘要】：伴随着我国改革开放的深入，我国社会主义市场经济有了迅猛的发展。以产权清晰的资产作抵押来获取所需要的资金已成为市场经济主体的一项不可缺少的融资方式（而房地产抵押就占据了贷款总额的16%），这也是融资方与银行之间业务往来的重要内容。最近几年，有很大一部分房地产抵押贷款在抵押仍然有效的情况下也变成了不良贷款，这些问题的出现已经对我国的金融环境造成了不好的影响，它影响到我国经济的长久持续稳定发展,因此这个问题不能不引起我们的重视，它值得我们去做更深入的探讨与研究。虽然形成不良贷款的成因有许多种，然而评估师对于抵押资产的价值进行过高的评估已经成了房地产抵押资产变现清偿比率较低的一个重要原因。以房地产为抵押资产的抵押价值评估所产生的质量问题已经引起了社会各界的广泛关注，，成为资产评估领域的一个热点问题。本篇文章主要是从房地产抵押价值评估的相关基本理论、基本原则，以及银行如何运用价值评估报告等方面对房地产抵押价值评估有关问题进行讨论，进而通过对房地产抵押价值评估的特性分析找出此领域相关规律，进而使我国房地产抵押价值评估更加准确、公正、合理化。此文主要内容是对业内还没有达成统一的有关问题，如抵押资产价值的定义、价值类型的确认、估价期日等，按照自己的认识给与了确定；依照行业内评估实践操作中的相关思路对房地产抵押价值评估中的问题进行了分析。如在相关问题的合法性方面了解的不够充分，在房地产抵押价值评估过程中对有关资料的搜索、分类、整理的不合理及不充分，评估师的理论基础、评估实践以及道德素质低下，评估后期撰写的评估报告质量较次，以及对评估报告的使用方式有误等。结合有关案例,在对上述问题进行深入分析的基础上，提出自己的见解和建议。文章的结构如下：第一章首先针对房地产抵押价值评估研究的有关背景及相关意义进行说明,并对国内外的研究现状以及本文的研究思路和研究方法进行论述。第二章针对房地产抵押价值评估的有关基本概念进行界定,重点是对抵押资产价值的有关概念进行探讨,包含有抵押资产价值的定义、房地产抵押评估的有关时点问题等,并对其做出了有关确认。第三章就房地产抵押价值评估的相关现状进行了分析，并在此基础上针对房地产抵押价值评估中存在的有关问题进行了陈述。第四章对第三章提出的房地产抵押价值评估中存在问题进行分析，并指出产生问题的原因。第五章依据上面所做的分析,从房地产抵押价值评估的相关法律法规制度方面、行业的从业人员的进入要求、继续教育等方面给出某些行之有效的建议。第六章是结论。总结全文，对本文的相关研究工作进行一个总的概述，同时对房地产抵押价值评估的未来进行了展望。
[Abstract]:Along with the deepening of reform and opening-up, China's socialist market economy has made rapid development. An important property rights in order to clear the assets as collateral to obtain the required funds have become the main body of the market economy financing (and real estate mortgage loans accounted for 16% of the total), which is an important content of financing business dealings between the parties and the bank. In recent years, a large part of the real estate mortgage loans in the still valid case has become non-performing loans, caused by the bad influence of these problems has been on China's financial environment, it affects China's economic long-term sustainable and stable development, therefore this problem can cause our attention, it is worth us to do a further research. Although the causes of the formation of non-performing loans has many kinds, but the value of the assets appraiser for mortgage High evaluation has become a real estate mortgage assets is an important reason why the solvency ratio is low. In the real estate mortgage assets value assessment of quality problems arising has attracted wide attention from all sectors of society, become a hot problem in the field of asset evaluation. This article is mainly related to the basic the theory of evaluation from the real estate collateral value of the basic principles, and how to use the bank value assessment report was discussed on the value of real estate collateral assessment of the problem, and then through the analysis to identify the relevant laws in the field of performance evaluation of the value of real estate collateral, thereby enabling assessment of China's real estate mortgage value is more accurate, fair and reasonable..
The main contents of this paper are the problems related to the industry have not reached a unified definition, such as mortgage asset value, confirming the value type, valuation date, in accordance with their own understanding to determine; assessment in accordance with the related ideas in operation practice has carried on the analysis to the real estate collateral value assessment problems in the industry. Such as the legitimacy problem in the aspect of understanding is not sufficient, in the assessment of the value of real estate collateral in the process of information search, classification, sorting the unreasonable and inadequate theoretical basis, assessment division, evaluation practice and moral quality is low, the late evaluation assessment report writing quality is inferior, and the evaluation report of the use of the wrong way. Based on the case studies, based on the in-depth analysis of the problems and put forward their own views and suggestions.
The structure of the article is as follows:
In the first chapter, we first introduce the background and significance of real estate mortgage value assessment, and discuss the research status and the research ideas and research methods at home and abroad.
The second chapter defines the basic concepts of real estate mortgage valuation. The key point is to discuss the related concepts of mortgage assets value, including the definition of mortgage assets value, the time related issues of real estate mortgage assessment, and so on.
The third chapter analyzes the current situation of real estate mortgage value evaluation, and on this basis, it gives some statements about the problems existing in the valuation of real estate mortgage.
The fourth chapter analyzes the problems in the evaluation of the value of real estate mortgage in the third chapter, and points out the reasons for the problem.
The fifth chapter, based on the above analysis, gives some effective suggestions from the relevant laws and regulations of the real estate mortgage valuation, the entry requirements of the practitioners in the industry, and continuing education.
The sixth chapter is the conclusion, summarizing the full text, making a general overview of the relevant research work in this paper, and looking forward to the future of the real estate mortgage value evaluation.

【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23;F832.45

【引证文献】