对建筑物偿债基金折旧法的质疑与改进建议

A Query on the Method of Depreciation of Buildings' Repayment Funds and Opinions of the Improvement

用成本法估算建筑物价格时须分别估算其重新构建价格和折旧。偿债基金折旧法尽管合理地考虑到了资金的时间价值因素,但却存在着严重的理论和实践缺陷。改进后的偿债基金法既能更好地贴合建筑物价值随时间减损的实际分布规律,又可避免原方法的逻辑矛盾。

The reconstruction price and depreciation must be estimated when estimating the price of buildings with cost method. The method of depreciation of repayment funds bears serious defects in both theory and practice, although the factor of duration of capital has been taken into consideration. The improved method of repayment funds is closer to the regulation of the actual reducing distribution of the value of buildings. At the same time, it avoids the logical contradictions of the original method. 