目 录
第一章 绪论···················································································································1
第一节 房地产估价的含义与特点..................................................................................... 1
一、房地产估价的含义................................................................................................ 1
二、房地产估价的特点................................................................................................ 4
第二节 房地产估价的必要性............................................................................................. 6
一、土地使用权出让的需要........................................................................................ 6
二、房地产转让的需要................................................................................................ 6
三、房地产抵押贷款的需要........................................................................................ 6
四、房地产保险业务的需要........................................................................................ 7
五、房地产税收业务的需要........................................................................................ 7
六、房地产征用补偿的需要........................................................................................ 7
七、房地产损害赔偿的需要........................................................................................ 7
八、房地产纠纷调处的需要........................................................................................ 8
九、企业有关经济行为的需要.................................................................................... 8
十、房地产行政管理的需要........................................................................................ 8
第三节 房地产估价行业的发展概况及趋势..................................................................... 8
一、房地产估价行业的发展概况................................................................................ 9
二、房地产估价行业的发展趋势.............................................................................. 13
本章小结...............................................................................................................................15
综合练习...............................................................................................................................16
推荐阅读资料.......................................................................................................................17
网上资源...............................................................................................................................17
第二章 房地产价格的特征与类型·················································································18
第一节 房地产价格的含义与形成基础........................................................................... 18
一、房地产价格的含义.............................................................................................. 18
二、房地产价格的形成条件...................................................................................... 18
三、房地产价格形成的理论基础.............................................................................. 19
第二节 房地产价格的特征............................................................................................... 21
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一、地价与一般物品价格的不同.............................................................................. 21
二、房地产价格的特征.............................................................................................. 22
第三节 房地产价格的类型............................................................................................... 23
一、市场价格、评估价格.......................................................................................... 24
二、土地价格、建筑物价格、房地产价格.............................................................. 24
三、所有权价格、使用权价格、租赁价格和抵押价格.......................................... 25
四、基准地价、标定地价和建筑物重置价格.......................................................... 26
五、出让底价、征地价格、课税价格、补地价...................................................... 26
六、拍卖价格、挂牌价格、招标价格、协议价格.................................................. 27
七、起价、均价、标价.............................................................................................. 28
八、总价格、单位价格、楼面地价.......................................................................... 28
九、收益价格、比准价格、积算价格...................................................................... 29
本章小结...............................................................................................................................29
综合练习...............................................................................................................................30
推荐阅读资料.......................................................................................................................31
网上资源...............................................................................................................................31
第三章 房地产价格的影响因素·····················································································32
第一节 房地产价格的影响因素概述............................................................................... 32
一、房地产价格影响因素的特点.............................................................................. 32
二、房地产价格影响因素的分类.............................................................................. 34
第二节 影响房地产价格的一般因素............................................................................... 35
一、社会因素.............................................................................................................. 35
二、经济因素.............................................................................................................. 37
三、行政因素.............................................................................................................. 39
四、其他因素.............................................................................................................. 41
第三节 影响房地产价格的区域因素............................................................................... 42
一、商服业繁华程度.................................................................................................. 42
二、交通状况.............................................................................................................. 43
三、基本设施的完备程度.......................................................................................... 43
四、区域环境条件...................................................................................................... 43
第四节 影响房地产价格的个别因素............................................................................... 43
一、土地的个别因素.................................................................................................. 44
二、建筑物的个别因素.............................................................................................. 45
目 录
XIII
本章小结...............................................................................................................................46
综合练习...............................................................................................................................47
推荐阅读资料.......................................................................................................................48
网上资源...............................................................................................................................48
第四章 房地产估价的原则与程序·················································································49
第一节 房地产估价的原则............................................................................................... 49
一、合法原则.............................................................................................................. 50
二、公平原则.............................................................................................................. 51
三、替代原则.............................................................................................................. 51
四、最佳使用原则...................................................................................................... 52
五、估价时点原则...................................................................................................... 53
六、供求原则.............................................................................................................. 54
七、房地结合原则...................................................................................................... 54
八、预期收益原则...................................................................................................... 54
第二节 房地产估价的程序............................................................................................... 55
一、获取估价业务...................................................................................................... 55
二、明确估价事项...................................................................................................... 56
三、签订估价合同...................................................................................................... 58
四、制定估价计划...................................................................................................... 59
五、搜集估价资料...................................................................................................... 60
六、勘察估价对象...................................................................................................... 61
七、选定估价方法...................................................................................................... 62
八、确定估价结果...................................................................................................... 62
九、撰写估价报告...................................................................................................... 63
十、交付估价报告...................................................................................................... 63
本章小结...............................................................................................................................63
综合练习...............................................................................................................................63
推荐阅读资料.......................................................................................................................65
网上资源...............................................................................................................................65
第五章 市场比较法·······································································································66
第一节 市场比较法概述................................................................................................... 66
一、市场比较法的基本概念...................................................................................... 66
二、市场比较法的理论依据...................................................................................... 67
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三、市场比较法的应用条件...................................................................................... 67
四、市场比较法的估价程序...................................................................................... 68
第二节 可比实例的搜集与选取....................................................................................... 69
一、搜集交易实例...................................................................................................... 69
二、选取可比实例...................................................................................................... 72
三、建立可比基础...................................................................................................... 73
第三节 市场比较法的各项修正....................................................................................... 74
一、交易情况修正...................................................................................................... 75
二、交易日期修正...................................................................................................... 77
三、区域因素修正...................................................................................................... 79
四、个别因素修正...................................................................................................... 81
五、容积率修正.......................................................................................................... 82
六、土地使用年期修正.............................................................................................. 83
第四节 市场比较法的计算公式....................................................................................... 83
一、基本修正公式...................................................................................................... 84
二、直接比较法修正公式.......................................................................................... 84
三、间接比较法修正公式.......................................................................................... 85
四、扩展修正公式...................................................................................................... 85
五、比准价格的计算公式.......................................................................................... 85
第五节 市场比较法的总结与应用................................................................................... 86
一、市场比较法总结.................................................................................................. 87
二、市场比较法应用.................................................................................................. 87
本章小结...............................................................................................................................93
综合练习...............................................................................................................................93
推荐阅读资料.......................................................................................................................97
网上资源...............................................................................................................................97
第六章 收益还原法····································································································98
第一节 资金的时间价值................................................................................................... 98
一、资金时间价值的概念.......................................................................................... 98
二、资金时间价值的计算.......................................................................................... 99
三、现金流量图.........................................................................................................100
四、资金等值的计算.................................................................................................100
第二节 收益还原法概述..................................................................................................104
目 录
XV
一、收益还原法的基本概念.....................................................................................104
二、收益还原法的基本原理.....................................................................................104
三、收益还原法的适用范围.....................................................................................105
四、收益还原法的估价步骤.....................................................................................105
第三节 收益还原法的计算公式......................................................................................105
一、基本公式.............................................................................................................105
二、纯收益相同的公式.............................................................................................106
三、纯收益前若干年有变化的公式.........................................................................106
四、纯收益按等差级数变化的公式.........................................................................107
五、纯收益按等比级数变化的公式.........................................................................107
六、预知未来若干年后房地产价格的公式.............................................................108
第四节 收益还原法中的纯收益......................................................................................110
一、纯收益的含义.....................................................................................................111
二、客观总收益的组成.............................................................................................111
三、客观总费用的组成.............................................................................................112
四、租约对纯收益的影响.........................................................................................113
第五节 收益还原法中的还原利率..................................................................................114
一、还原利率的实质.................................................................................................114
二、还原利率的求取方法.........................................................................................115
三、还原利率的种类.................................................................................................117
第六节 收益还原法中的收益年限..................................................................................118
一、收益年限的确定原则.........................................................................................118
二、收益年限的确定方法.........................................................................................119
第七节 收益还原法的总结与应用..................................................................................121
一、收益还原法总结.................................................................................................121
二、收益还原法应用.................................................................................................123
本章小结.............................................................................................................................125
综合练习.............................................................................................................................125
推荐阅读资料.....................................................................................................................127
网上资源.............................................................................................................................127
第七章 成本逼近法·····································································································129
第一节 成本逼近法概述..................................................................................................129
一、成本逼近法的基本概念.....................................................................................129
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二、成本逼近法的基本原理.....................................................................................130
三、成本逼近法的适用范围.....................................................................................130
四、成本逼近法的应用条件.....................................................................................131
五、成本逼近法的估价步骤.....................................................................................132
第二节 新开发土地的成本逼近法..................................................................................132
一、基本公式.............................................................................................................132
二、新开发土地的估价程序.....................................................................................133
三、新开发土地的估价实例.....................................................................................138
第三节 新建房地产的成本逼近法..................................................................................139
一、基本公式.............................................................................................................139
二、新建房地产价格的构成.....................................................................................139
三、新建房地产的估价实例.....................................................................................141
第四节 旧房地产的成本逼近法......................................................................................141
一、基本公式.............................................................................................................142
二、重新构建价格.....................................................................................................142
第五节 建筑物折旧的确定方法......................................................................................145
一、建筑物折旧的含义.............................................................................................145
二、建筑物折旧的求法.............................................................................................147
三、建筑物新旧的判定标准.....................................................................................152
第六节 成本逼近法的总结与应用..................................................................................153
一、成本逼近法总结.................................................................................................153
二、成本逼近法应用.................................................................................................154
本章小结.............................................................................................................................157
综合练习.............................................................................................................................157
推荐阅读资料.....................................................................................................................159
网上资源.............................................................................................................................159
第八章 假设开发法·····································································································160
第一节 假设开发法概述..................................................................................................160
一、假设开发法的含义.............................................................................................161
二、假设开发法的基本思路.....................................................................................161
三、假设开发法的理论依据.....................................................................................162
四、假设开发法的适用范围.....................................................................................162
五、假设开发法的应用条件.....................................................................................162
目 录
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六、假设开发法的计算公式.....................................................................................163
第二节 假设开发法的估价步骤......................................................................................164
一、调查估价对象的基本情况.................................................................................165
二、确定最佳的开发利用方式.................................................................................165
三、估算房地产的开发经营期.................................................................................166
四、预测开发完成后的市场价值.............................................................................166
五、估算开发过程中的各项费用.............................................................................166
六、计算待开发房地产的价格.................................................................................167
第三节 假设开发法的估价方法......................................................................................167
一、计息法.................................................................................................................167
二、折现法.................................................................................................................168
三、计息法与折现法的优缺点.................................................................................170
第四节 假设开发法的总结与应用..................................................................................170
一、假设开发法总结.................................................................................................170
二、假设开发法应用.................................................................................................171
本章小结.............................................................................................................................177
综合练习.............................................................................................................................177
推荐阅读资料.....................................................................................................................180
网上资源.............................................................................................................................180
第九章 长期趋势法·····································································································181
第一节 长期趋势法概述..................................................................................................181
一、长期趋势法的基本原理.....................................................................................181
二、长期趋势法的适用条件.....................................................................................182
三、长期趋势法的主要特征.....................................................................................182
四、长期趋势法的操作步骤.....................................................................................183
第二节 平均增减量法......................................................................................................183
一、平均增减量法的计算公式.................................................................................184
二、平均增减量法的应用举例.................................................................................184
第三节 平均发展速度法..................................................................................................185
一、平均发展速度法的计算公式.............................................................................185
二、平均发展速度法的应用举例.............................................................................186
第四节 移动平均法..........................................................................................................186
一、移动平均法的分类.............................................................................................187
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二、简单移动平均法的基本思路.............................................................................187
三、简单移动平均法的应用举例.............................................................................188
第五节 数学曲线拟合法..................................................................................................189
一、直线趋势法的基本原理.....................................................................................189
二、直线趋势法的应用举例.....................................................................................190
第六节 指数修匀法..........................................................................................................194
本章小结.............................................................................................................................195
综合练习.............................................................................................................................195
推荐阅读资料.....................................................................................................................197
网上资源.............................................................................................................................197
第十章 路线价法········································································································198
第一节 路线价法概述......................................................................................................198
一、路线价法的基本概念.........................................................................................198
二、路线价法的基本原理.........................................................................................199
三、路线价法的计算公式.........................................................................................200
四、路线价法的适用范围和条件.............................................................................200
第二节 路线价法的估价步骤..........................................................................................201
一、划分路线价区段.................................................................................................201
二、设定标准深度.....................................................................................................201
三、确定标准宗地.....................................................................................................201
四、评估路线价.........................................................................................................202
五、制作深度指数表.................................................................................................202
六、计算各宗地价格.................................................................................................202
第三节 深度指数表的制作..............................................................................................202
一、深度指数的制作原理.........................................................................................203
二、深度指数的制作方法.........................................................................................205
三、其他因素的修正.................................................................................................208
第四节 路线价法的总结与应用......................................................................................208
一、路线价法总结.....................................................................................................209
二、路线价法应用.....................................................................................................209
本章小结.............................................................................................................................214
综合练习.............................................................................................................................215
推荐阅读资料.....................................................................................................................217
目 录
XIX
网上资源.............................................................................................................................217
第十一章 城镇土地定级·····························································································218
第一节 城镇土地定级概述..............................................................................................218
一、城镇土地分等与定级.........................................................................................218
二、城镇土地定级原则.............................................................................................219
三、城镇土地定级方法.............................................................................................220
四、城镇土地定级流程.............................................................................................220
第二节 定级因素指标体系..............................................................................................221
一、综合定级与分类定级.........................................................................................222
二、城镇土地定级因素.............................................................................................222
第三节 定级因素权重确定..............................................................................................224
一、Delphi法..............................................................................................................225
二、因素成对比较法.................................................................................................226
三、层次分析法.........................................................................................................227
第四节 资料的收集与调查..............................................................................................227
一、土地定级的工作底图.........................................................................................227
二、土地定级资料的收集与调查.............................................................................228
第五节 定级因素分值计算..............................................................................................230
一、基本概念解释.....................................................................................................230
二、评价单元划分.....................................................................................................231
三、定级因素分值的计算.........................................................................................231
四、定级单元总分值的计算.....................................................................................233
第六节 土地级别的划分与确定......................................................................................234
一、土地级别的初步划分.........................................................................................234
二、土地级别的验证与确定.....................................................................................235
三、城镇土地定级成果表达.....................................................................................237
本章小结.............................................................................................................................237
综合练习.............................................................................................................................238
推荐阅读资料.....................................................................................................................239
网上资源.............................................................................................................................240
第十二章 基准地价修正系数法···················································································241
第一节 基准地价评估概述..............................................................................................241
一、基准地价的含义.................................................................................................241
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二、基准地价的特征.................................................................................................242
三、基准地价的作用.................................................................................................243
四、基准地价评估的工作思路.................................................................................244
五、基准地价评估的技术路线.................................................................................244
第二节 基准地价评估的程序及趋势..............................................................................245
一、基准地价评估的程序.........................................................................................245
二、基准地价成果更新.............................................................................................249
三、基准地价评估发展趋势.....................................................................................250
第三节 基准地价修正系数法..........................................................................................251
一、基准地价修正系数法的概念.............................................................................251
二、基准地价修正系数法的原理.............................................................................251
三、基准地价修正系数法的特点.............................................................................252
四、基准地价修正因素.............................................................................................252
五、基准地价修正系数法的估价程序.....................................................................253
第四节 基准地价修正系数法实例..................................................................................256
一、估价对象概况.....................................................................................................256
二、估价方法与估价过程.........................................................................................256
本章小结.............................................................................................................................260
综合练习.............................................................................................................................260
推荐阅读资料.....................................................................................................................262
网上资源.............................................................................................................................262
第十三章 房地产估价报告··························································································263
第一节 房地产估价报告的作用和要求..........................................................................263
一、房地产估价报告的作用.....................................................................................263
二、房地产估价报告的要求.....................................................................................264
第二节 房地产估价报告的形式和内容..........................................................................265
一、房地产估价报告的形式.....................................................................................265
二、房地产估价报告的内容.....................................................................................265
三、土地估价报告的内容.........................................................................................268
四、国家对房地产估价报告的有关规定.................................................................269
第三节 房地产估价报告实例..........................................................................................270
本章小结.............................................................................................................................278
综合练习.............................................................................................................................278
目 录
XXI
推荐阅读资料.....................................................................................................................280
网上资源.............................................................................................................................280
第十四章 国外房地产估价制度···················································································281
第一节 国外评估业的发展..............................................................................................281
一、20世纪前评估业的发展.....................................................................................281
二、20世纪评估业的发展.........................................................................................282
第二节 美国的房地产估价制度......................................................................................283
一、美国评估促进会和估价基金会.........................................................................283
二、行业估价协会.....................................................................................................284
第三节 英国的房地产估价制度......................................................................................286
一、英国皇家特许测量师学会(RICS)简介........................................................287
二、英国皇家特许测量师学会会员资格取得.........................................................287
三、英国土地评估师执业情况.................................................................................289
第四节 日本的房地产估价制度......................................................................................289
一、日本不动产估价制度的历史.............................................................................290
二、日本不动产鉴定评价制度的内容介绍.............................................................290
三、不动产鉴定士的行为规范.................................................................................292
第五节 国外房地产估价制度的分析比较......................................................................292
一、国外房地产估价制度的分析比较.....................................................................293
二、国外房地产估价制度的借鉴意义.....................................................................293
本章小结.............................................................................................................................295
综合练习.............................................................................................................................295
推荐阅读资料.....................................................................................................................295
网上资源.............................................................................................................................295
第十五章 房地产估价信息系统···················································································296
第一节 管理信息系统和地理信息系统..........................................................................296
一、管理信息系统.....................................................................................................297
二、地理信息系统.....................................................................................................299
第二节 房地产估价信息系统概述..................................................................................302
一、房地产估价信息系统的开发背景.....................................................................303
二、房地产估价信息系统的开发要求.....................................................................304
第三节 房地产估价信息系统的设计与开发..................................................................306
一、系统设计概述.....................................................................................................306
房地产估价
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二、系统结构设计.....................................................................................................307
三、系统数据库设计.................................................................................................308
四、系统功能设计.....................................................................................................310
五、展望.....................................................................................................................317
本章小结.............................................................................................................................318
综合练习.............................................................................................................................318
推荐阅读资料.....................................................................................................................318
网上资源.............................................................................................................................318
参考文献······················································································································319