假设开发法的探讨

Research on Hypothetical Development Method

从目前估价存在的一些问题出发,对利润分摊、租金处理、利息计算以及资本化率的问题展开讨论,认为假设开发法应对利润进行合理的分摊,租金应区分先收租金与后收租金、月租金与年租金,利息计算应与造价咨询相统一,资本化率应区分项目选择投资决策目的与交易目的,并提出相应的处理方法。

Starting with some problems existing in the present appraisal, this paper discusses about the profit apportion, rental dealt with, the calculation of the interest and the problem of the capitalizing rate. It draws some conclusions that the profits Should be distributed rationally, the rent should be distinguished between the rent paid in the beginning and the rent to be paid in the end, mensal rent and annual rent,the cal- culation of the interest should be unified with cost and consultation, the capitalization rate should be distin- guished between the purpose of the investment decision for project choice and the purpose of the investment decision for exchange purposes, and puts forward some methods to treat with.