城镇土地估价的相关技术标准分析--<城镇土地估价规程>与<房地产估价规范>比较

研究目的比较分析<城镇土地估价规程>与<房地产估价规范>在技术标准上的差异性,确定未来城镇土地估价的技术规范方向.研究方法文献资料法和比较分析法.研究结果(1)两个技术标准都强调价格的正常性,但土地估价更多从权益角度考虑,突出出让土地使用权的地位,房地产估价更多地从正常市场交易的价格前提考虑,从而导致估价基础的差异;(2)二者估价的方法相近,但术语用词、应用要求存在差别,特别是基准地价的制定和应用在土地估价中有着重要的地位;(3)对土地权益和与之相关的估价目的,土地估价重视不同用途和各种权利状况下的估价操作,房地产估价则重视具体目的估价时对合法原则的遵循.研究结论两个技术标准应逐步统一,以适应规范市场的发展需要,其关键在于明确基准地价在中国估价技术中的重要地位；规范统一专业术语；统一估价目的方法应用要求。

Analysis of Technical Standards Related to Urban Land Evaluation--Comparison Between Regulations for Urban Land Evaluation and Standards for Real Estate Appraisals

The purpose of this paper is to compare between Regulations for urban land evaluation with Standards for real estate appraisals, then to find the direction of technical standards on value assessment on urban land in the future. Methods of documentation and comparative analysis are applied. The conclusions are as follow: (1) both technical standards emphasize normal prices, but value assessment on land gives prominence to the land-use right transferred by requisition, while value assessment on real estate considers more about the normal price in the market, then brings on the different basis of valuations; (2) valuation methods are similar, but there are different in terminologies and application requirements, especially the formulation and application of basic land price have quite important influence on value assessment on land; (3) concerning rights of land and related valuation purposes, value assessment on land emphasizes operations based on different land use and different right conditions, while value assessment on real estate accentuates legitimate operation on different valuation purposes; and (4) the differences of formal reports reflect different basis and methods. Therefore, authors summarize that two technical standards should been unified to meet normal market requirement, and the keys are as follows: (1) basic land price should be confirmed as one of the most important standards; (2) all terminologies should be unified; and (3) application methods on different valuation purposes should be unified.