B公司房地产价值的司法评估研究

发布时间：2018-06-16 17:08

本文选题：司法评估 + 房地产评估　；参考：《湖南大学》2014年硕士论文

【摘要】：司法评估通过评估鉴定为解决专业技术问题提供证据，在法院审理民事、刑事案件中发挥着越来越重要的作用。目前，，国内外关于司法评估的研究主要集中在司法评估与常规资产评估的差异分析以及风险防范方面，而对司法评估的评估方法的选择与模型建立方面研究甚少，因此，为了促进司法评估的发展，使法院职能得以有效行使，应对强制变现的资产进行客观、公正的价值评估。本文以案例公司房地产为研究对象，具体阐述清算价格法在房地产价值司法评估中的应用，对推动司法评估的发展具有重要意义。文章首先阐述了司法评估的属性特征和我国司法评估的运作模式，并将其与传统意义上的资产评估进行比较分析。在对比分析了房地产价值评估的三种基本方法及清算价格法的基础上，详细探究了在司法评估目的下，价值类型、评估方法的选择及评估模型的建立。然后，以B公司房地产为评估案例，介绍了案例公司房地产公开市场价值的评估过程，对原评估存在的不足进行分析，并结合本次的评估目的和评估对象的特殊性，分析了在司法评估目的下，运用清算价格法改进司法评估的合理性，提出B公司房地产拟进入的是非公开市场，应在运用三大评估方法得出房地产公开市场价值的基础上，合理测算还原系数，运用清算价格模型对B公司房地产进行价值评估。本文认为，在测算涉案资产的强制变现价值时，清算价格法是比较适宜的方法，其中，对公开市场价值的评估仍然可以沿用传统的评估途径和方法，而如何合理分解以及量化还原系数是司法评估的重点和难点。
[Abstract]:Judicial evaluation plays an increasingly important role in civil and criminal cases by providing evidence for solving technical problems. At present, the domestic and foreign researches on judicial evaluation mainly focus on the difference analysis and risk prevention between judicial evaluation and conventional asset assessment, but there are few researches on the choice of evaluation methods and the establishment of models for judicial evaluation. In order to promote the development of judicial evaluation and make the function of the court be effectively exercised, we should carry out objective and fair value evaluation of the assets that are forced to be realized. This paper takes the real estate of the case company as the research object, and expounds the application of the liquidation price method in the judicial evaluation of the real estate value, which is of great significance to promote the development of the judicial evaluation. Firstly, this paper expounds the attribute characteristics of judicial evaluation and the operation mode of judicial evaluation in our country, and compares it with the traditional asset evaluation. On the basis of comparative analysis of three basic methods of real estate value evaluation and liquidation price method, this paper explores in detail the selection of value types, evaluation methods and the establishment of evaluation model under the purpose of judicial evaluation. Then, take B company real estate as the appraisal case, introduced the case company real estate open market value appraisal process, carried on the analysis to the original appraisal existence insufficiency, and combined this appraisal goal and the appraisal object particularity, This paper analyzes the rationality of improving the judicial evaluation by using the liquidation pricing method under the purpose of judicial evaluation, and points out that the real estate of Company B is intended to enter the private market, which should be based on the application of three evaluation methods to obtain the open market value of real estate. Reasonable calculation of the reduction coefficient, the use of liquidation price model to B company real estate value evaluation. This paper holds that the liquidation price method is a more appropriate method in calculating the value of the assets involved in the case, and that the evaluation of the open market value can still follow the traditional ways and methods of evaluation. How to reasonably decompose and quantify the coefficient of reduction is the focus and difficulty of judicial evaluation.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.23

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