世达资产评估分析

论文编号:GS188  论文字数:17964,页数:31 

摘    要
 为了保护各产权主体的合法权益, 在产权发生变动的时候,必须对资产的价值进行科学评估。但由于评估方法众多，在实际评估中，选定一种最能表现出评估对象真实价格的评估方法，不仅关系到当事双方的合法利益，也是当事双方的合法权力。
 在地产评估的过程中，需详细调查周围环境的特点，交通便利情况以及特征建筑等影响因素。并需使用多种计算方法相互参考方可给出合理的估算价值。本文以世达商场为例，运用市场收益比较法和收益还原法进行评估。并就评估过程中的影响因素进行分析。通过对各个因素的对比和分析，在最终评估结果中，采用以收益还原法为主，市场收益比较法为辅的评估方式，通过对数据的汇总得出最后结果。

 关键词：资产评估；市场收益比较法；收益还原法
 The Asset Valuation of The SHIDA
Abstract
 In order to protect the legitimate rights and interests of all property rights. When the ownership is change, we must to scientific assessment for the value of assets. Since there are many assessment methods, In practice, choose the most able to assess the performance of the real price of the assessment object, not only to the legitimate interests of the parties. But also the legitimate rights and authority.
 In the course of the real estate assessment，we need to detailed investigation of the characteristics of the surrounding environment, accessibility of location and other factors. We need to use a variety of calculation methods and cross-reference. Can be given its reasonable price. In this paper, an example is ShiDa Shopping. We use the market comparison approach and income approach to assess, and discussion of the factors. By comparison and analysis of various factors，at last, the income approach used in the main, secondary market yield assessment methods of Comparative Law, a summary of data obtained by the final results.

Keywords:Asset evaluation;  Market comparison earnings;  Income approach

目    录

1  绪论 1
1.1选题背景 1
1.2 研究意义 1
2  资产评估相关理论及假设 2
2.1 国内研究方法 2
2.2 国外研究方法 3
2.3 研究假设及依据 6
3  评估基本情况 7
3.1国家及地方政府相关规定和政策分析 7
3.2 市场背景分析 8
3.3估价对象分析 8
3.4 最高最佳使用分析 12
4  价格评估分析 13
4.1 市场比较法估价主楼过程 13
4.2 收益还原法估价过程 20
4.3 对比适用分析 26
结束语 28
参考文献 29
致    谢 30