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shi lun bu dong chan de dian quan ji dian jia yu yao ling zhen tong zhi ti chu de bu dong chan dian dang jia guan dian de shang que
Author(s): 
Pages: 43-45
Year: Issue:  6
Journal: OPTIMIZQTION OF CAPITAL CONSTRUCTION

Keyword:  不动产 房地产估价 折旧费 典价 成新折扣 当价 融资成本 不动产价格 用益物权 承典人;
Abstract: 近日阅读王人已、姚玲珍合著的教材《房地产估价》①,对教材中提及“不动产的典当价及典当价的价值构成”有不同观点,现提出,以共商榷。“典当价”在教材里是这样阐述的:“典当价是指进行房地产典当时估价人员估定的房地产价格。……典当价实质上是房地产典当期间那部分损耗价值的贷币表现,即房地产典当期的折旧费。一般来说,房地产的典当价应以房地产的重置价格和成新折扣为基础,并考虑房地产的尚可使用年限和典当期,即房地产典当价=房地产重置价格×成新折扣×折旧率×典当期”②。对于上述内容,笔者认为有三点不妥之处:(1)不动产能否具有“典当”行为?(2)不动产的“典当价”的内涵是什么?(3)不动产的“典当价”应该如何计
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