收益法中资本化率的确定  

Confirmation of Capitalization Rates in The Income Approach

作　　者：张劲松[1] 

机构地区：[1]合肥学院建筑工程系,合肥230022

出　　处：《合肥学院学报（自然科学版）》2005年第4期23-25,共3页Journal of Hefei University :Natural Sciences

摘　　要：在房地产估价方法中,收益法是一种重要的方法,运用收益法的关键在于净收益和资本化率的确定。分析了收益法中求取资本化率常用的4种方法,提出了财务内部收益率在资本化率确定中的应用。In real estate appraisal theory, the income approach is one of important methods, and the key of the income approach is confirmation of net income and capitalization rates. In this paper, four methods to obtain capitalization rates in the income approach are studied; it is important that finance internal income rate is applied in capitalization rates calculation.

关 键 词：收益法 资本化率 财务内部收益率 

分 类 号：F224.5[经济管理—国民经济]