提前解除租赁关系致酒店损失的评估思考——从持续经营角度考虑

Evaluation Thinking of Hotel Losses Caused by Early Termination of Lease Relationship——From the perspective of going concern

在现实中,租赁不动产开办经营项目的经营活动大量存在,也时有发生出租人因某种原因提前解除租赁关系给予承租人损失赔偿的案例。因租赁双方在签订合同时未能合理约定提前解除租赁关系对承租人损失补偿的范围及标准,在如何合理界定损失范围及补偿标准时,双方争议较大而经常出现矛盾或纠纷。在实践中,类似项目损失的补偿主要从终止经营项目角度考虑,本文结合实践经验以某酒店为例,从剩余租赁期限内持续经营角度进行分析探讨,以在合理核算损失补偿时提供参考。

In reality,there are a large number of business activities of leasing real estate to start business projects,and there are also cases where the lessor terminates the lease relationship in advance for some reason and gives compensation to the lessee.Since the two parties failed to reasonably agree on the scope and standard of compensation for the lessee’s loss due to the early termination of the lease relationship when signing the contract, the two parties often have conflicts or disputes over how to reasonably define the scope of loss and compensation standard.In practice,the compensation for losses of similar projects is mainly considered from the perspective of termination of operation projects.This paper takes a hotel as an example to analyze and discuss from the perspective of continuous operation within the remaining lease term,so as to provide reference for reasonable calculation of loss compensation.