摘要
使用剩余法进行地价评估 ,由于对利息和开发成本理解的差异 ,可以人为地虚增不动产的成本 ,难以体现地价内涵的统一性。建议通过把投资总成本或总收益按一定利润率折现到特定的期日来解决这个问题。
The residue method,which is used to land price assessment,may result in fictitious additions on real property cost because of the different understandings of interest and development cost,and this can rectification by discounting invest overall yield or invest total cost to the specific day according to proper profit rate.
出处
《南京师大学报(自然科学版)》
CAS
CSCD
2000年第1期116-119,共4页
Journal of Nanjing Normal University(Natural Science Edition)
基金
江苏省科委社会发展计划项目!(BS96 36 8)