收益还原法在XX集团ABC百货大楼评估项目中的运用
发布时间：2018-10-13 17:36
【摘要】：随着市场经济的建立和健全，特别是土地有偿有期使用和住房的商品化等进程的深化，作为生产和生活基本要素的房地产越来越多的进入市场，进入流通。房地产进入流通离不开房地产价值评估。房地产价值评估活动不但是进行房地产市场管理的一把利刃，还能够保证房地产市场的正常运行并为交易双方提供强有力的保障。房地产价值评估已经深入到社会的各个层面，它不但能够为租赁、抵押、保险等房地产业务提供相应的价格参考，还可以帮助投资者做出投资决策，如果有投资者需要对某项房地产做出是否投资的决策时，房地产估价便可以提供一个投资价值的参考，并且房地产评估活动也成为了国家宏观调控房地产市场的关键手段。 作为房地产三大估价方法之一的收益还原法，虽然它的基本原理比较简单，却也是最为充分的，并且是最符合当前我国房地产市场发展趋势的一种评估方法，它与其他方法相比有着许多不可替代的优点。但是，由于我国相关准则中未对收益还原法中所涉及的各类参数的选取方法与原则做出明确的规定，并且评估最终结果容易受到外界的干扰，从而导致了收益还原法的操作难度较大。这也使得许多评估人员不愿意采用这种方法进行评估。所以，如何让现行的收益还原法更能够被评估人员所接受，并且评估结果更为准确客观合理，更能从长期价值趋势上反应房地产的价值，很好的为投资者所使用，，是当前房地产评估亟需解决的问题。本文首先从理论出发回顾了国内外对于房地产估价以及收益还原法的研究情况，在前人研究的基础上，阐述了房地产评估方法体系的基本内涵并将收益还原法与市场比较法、成本法进行对比分析从而得出收益还原法相对于其他方法的优势所在。然后通过具体案例，实现理论与实践的结合。将收益还原法运用到XX集团ABC百货大楼评估项目中，通过这样的实践总结出这种方法的适用的范围以及使用的前提条件，并分别从政府角度、行业角度、评估机构和执业人员这几个角度出发提出完善建议。
[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.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42
本文编号：2269405
[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.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42
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