房地产估价成本法重构  

Reestablishment of Cost Approach in Real Estate Appraisal

作　　者：金建清[1] 

机构地区：[1]苏州科技学院管理系,苏州215011

出　　处：《天津大学学报（社会科学版）》2002年第4期362-364,共3页Journal of Tianjin University：Social Sciences

摘　　要：在对房地产估价规范下的成本法讨论的基础上 ,结合我国国有土地有偿有期限使用制度、房地产开发及再开发过程中的动态成本过程 ,以成本构成项分类为依据 ,建立了适合我国国情的房地产估价成本法参数确定方式和现值计算公式 ,对现行成本法进行了改进。Based on the analysis of the cost approach in Code for Real Estate Appraisal ,an improved cost approach suitable for China's conditions is established by integrating China's state land use policy and the real estate development and redevelopment.Unlike the existing cost approach,in the improved one the parameters are unified determined and the formula can be conveniently employed

关 键 词：房地产估价 成本法 房地产估价规范 折旧 

分 类 号：F293.30[经济管理—国民经济]