剩余法在一级市场海域价格评估结论“倒挂”问题探讨  

Discussion on the “Upside Down Price” of the EvaluationConclusion of the Surplus Method in the Primary Sea Area Market

作　　者：纪益成[1] 孔昊 Ji Yicheng;Kong Hao

机构地区：[1]厦门大学经济学院,厦门361005 [2]福建海洋研究所福建省海岛与海岸带管理技术研究重点实验室,厦门361013

出　　处：《中国资产评估》2023年第1期4-11,共8页Appraisal Journal of China

基　　金：福建省海岛与海岸带管理技术研究重点实验室资助课题([2018]02号)。

摘　　要：剩余法不仅是房地产和土地估价的一种方法,也是海域价格评估采用的方法之一。相对于陆域的自然条件和评估环境,海域更为复杂且其评估实践较短,使剩余法在海域估价中存在一些需要探讨和解决的问题,本文就其在一级市场海域价格评估的结论“倒挂”问题进行探讨。通过相关文献梳理,在对剩余法在海域价格评估结论“倒挂”的三种评估公式及情形分析的基础上,分别从开发海域不同用途对开发后总价、开发成本、利润是否包含海域使用金,以及地方政府审核开发成本是否包含基础配套费等对其在一级海域价格评估结论“倒挂”的影响进行分析和讨论,并提出几点对策建议。The surplus method is not only a method of real estate and land valuation, but also one of the methods used in the sea area price evaluation. Compared with the natural conditions and evaluation environment of the land area, the sea area is more complex and its evaluation practice is shorter, so there are some problems that need to be discussed and solved in the sea area valuation of the surplus method. This paper discusses the conclusion of the sea area price evaluation in the primary market. Through the relevant literature review, based on the analysis of the three evaluation formulas and situations of the residual method in the “ upside down price” of the sea area price evaluation conclusion, this paper analyzes and discusses the influence of different uses of the development sea area on the total price, development cost, whether the profit includes the sea area use fund, and whether the local government audits the development cost includes the basic supporting fee on the “ upside down price” of the primary market sea area evaluation conclusion, and puts forward some countermeasures and suggestions.

关 键 词：一级市场海域价格 剩余法 结论倒挂 

分 类 号：F123.7[经济管理—世界经济]