Q公司土地使用权抵押价格评估案例研究

发布时间：2018-02-17 02:51

本文关键词： 评估土地使用权抵押价值案例研究　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：目前，我国的经济的突飞猛进的发展，企业在自身稳健发展的基础之上，不断的扩大的生产、经营范围，在企业的快速发展过程中往往会面临相当大的资金短缺难题，这就需要银行提供一定的贷款帮助企业的正常运行，，以此促进我国经济的全面发展。然而，当今的经济市场是不完全竞争市场，企业和银行之间存在相当大的信息不对称，银行无法及时得到企业的实际的经济情况以及资金现状，这种情况下银行给企业提供贷款存在一定的风险，为了更好的规避这种不确定性所带来的贷款风险，现在银行在提供给企业或者个人贷款的同时，往往要求贷款企业提供一定的未来可以获得经济效益的资产当作获得所需资金的保证。目前，抵押贷款已经成为一种广为接受的融资方式，可以在解决贷款需求者所面临的经济困难的同时使银行很好的规避风险，使企业和银行达到双赢的目的。鉴于抵押贷款是现实中企业、个人进行融资的重要手段，同时也是银行资金有效流动的重要途径，那么对抵押物进行准确的评估也成为评估人员的一项重要职责。土地使用权出让价格抵押评估的准确性，直接关系到房地产抵押贷款的顺利进行。国内房地产抵押贷款较国外而言发展缓慢，理论上还不够健全，评估的实际操作上也存在许许多多的问题，例如：对于抵押物抵押价值认识的不统一、评估假设的局限性、评估时点的具体选择等等。因此，研究房地产抵押中土地使用权的具体评估过程，及时发掘实际评估过程中的问题，找出适当的解决问题的方案，对于今后的评估工作有着重要的指导意义。对于土地使用权抵押价格的评估，评估基本方法通常有：成本法、收益现值法、市场比较法以及假设开发法四种。通常，前三种是实践过程中最常涉及到并且使用的。基于Q公司土地使用权抵押实例，利用市场比较法以及假设开发法两种方法在案例中具体应用的分析，包括可比实例的选取、比较基准的建立、交易情况和市场状况的调整，然后运用评估方法的相关理论得出评估结论，分析具体评估过程，找出评估过程中的具体问题。本文分为四个部分，首先第一部分是对文章的选题的背景、研究意义进行基本的介绍。以此为前提确定了论文研究的基本方法以及研究思路。第二部分主要对被评估的土地进行了描述，具体分析了地价评估价值的可能的影响因素。为接下来的具体实例分析提供参考依据。第三部分，是对Q公司的土地使用权进行具体的评估分析，结合案例评价的具体特点，本文主要采用市场比较法、假设开发法对目标公司的土地使用权进行评估，得出评估结果，并且通过比较分析得出最终Q公司的评估值。第四部分是对所评估案例进行了详细的分析，在分析的基础之上得出相应的结论。最后，结论和建议。期望本文具有实践意义，为房地产抵押贷款提供参考，规避风险，提高贷款的质量。
[Abstract]:At present, the rapid development of our country's economy, enterprises on the basis of its stable development, expanding the production and business scope, in the rapid development process of enterprises often face the problem of shortage of funds is quite large, which requires the bank to provide a loan to help the normal operation of enterprises, so as to promote the comprehensive the economic development of China.
However, today's economic market is not fully competitive market, there is considerable information asymmetry between enterprises and banks, banks can not get timely economic situation and the actual status of funds, in which case the bank loans to enterprises there is a certain risk, in order to avoid the uncertainty caused by the risk of loans, now the bank provides to the enterprise or individual loans, loans often require enterprises to provide certain future economic benefits can be obtained as assets to obtain the necessary funds guarantee. At present, mortgage loan has become a widely accepted way of financing, can solve the loan demand in facing economic difficulties and the bank risk to avoid the good, the banks and enterprises to achieve the win-win purpose. In view of the mortgage is in the reality of the enterprise, important means of personal financing, At the same time, it is also an important way for the effective flow of bank funds. Therefore, the accurate evaluation of mortgages has become an important responsibility of the assessors. The accuracy of the mortgage valuation of land use rights is directly related to the smooth progress of real estate mortgage loans.
The domestic real estate mortgage than that of abroad developed slowly, the theory is not perfect, many problems also exist in actual operation, for example: for the assessment of the mortgage is not unified understanding of the value of assessment, limitation of the hypothesis, the selection of specific evaluation point. Therefore, the specific evaluation process of land use rights study on the real estate mortgage, discover the problem in the actual evaluation process, to find out the proper solution to the problem, has an important guiding significance for the future of the evaluation work.
For the assessment of the mortgage price of land use rights, the basic evaluation methods are: cost method, income method, market comparison method and hypothetical development method four. Usually, the first three are the most commonly involved in the process of practice and use. Examples of mortgage the right to use the Q company based on the analysis of the specific application of the use of land, market comparison method and hypothetical development method in two cases, including comparable instance selection, establish a benchmark, trading and market status of the adjustment of related theory and then use the evaluation method according to the assessment conclusions, analysis of specific assessment process, find out the specific problems in the process of evaluation. This paper is divided into four parts first of all, the first part is about the background, the significance of the research are introduced. On the basis of the basic research methods and research ideas. The second part mainly to be rated Estimation of land are described, the author analyzes the factors that may affect the value of the land price evaluation. To provide reference for specific examples of the following analysis. The third part is the specific analysis and evaluation of Q company's land use rights, combined with the specific characteristics of case evaluation, this paper mainly uses the market comparison method to assess right the use of Target Corp land hypothetical development method, assessment of the results obtained, and through the comparative analysis of evaluation and draw the final Q value of the company. The fourth part is to evaluate the case are analyzed in detail, and draw the corresponding conclusion on the basis of analysis. Finally, the conclusion and suggestion. This has practical significance, provide a reference. To avoid the risk of real estate mortgages, improve the quality of loans.

【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F231

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