收益还原法中还原率的理论探讨与求取方法

土地价格实际上是土地经济价值的反映,是为购买获取土地预期收益的权利而支付的代价,即地租的资本化.收益还原法正是居于这种理论基础而得于引申并成为不动产估价中常用方法.不动产估价是一门专业性很强的工作,估价人员必须具备丰富的实践经验,才能做出准确合理的判断.许多学者形象地将不动产估价定义为：不动产估价=科学＋艺术.在运用收益还原法评估不动产的价值时,还原率确定的准确与否对估价结果的准确性有着非常重要的影响,笔者试图从多种途径和多角度对还原率的影响因素进行分析以寻求实践中确定还原率的科学方法.

The Theoretic Discussion and Determining Method on Percent Reduction of Income Method

Land price reflects land economical value actually.In order to obtain the right of expected land revenue,we ought to pay the price.The land price level lies on expected land revenue.Income method is based on the above land value theory and becomes common method of appraisal of real estate.Appraisal of real estate is so professional that appraiser should be familiar with market dealings.Therefore,scholars define vividly,appraisal of real estate is equal to science and art.The percent reduction is very crucial to accuracy of the appraisal results.This paper is trying to make efforts to find scientific method of determining percent reduction in many ways by in-depth multi-angle analysis.