房地产抵押价值评估相关问题探讨

　　摘要

　　伴随着我国改革开放的深入，我国社会主义市场经济有了迅猛的发展。以产权清晰的资产作抵押来获取所需要的资金已成为市场经济主体的一项不可缺少的融资方式（而房地产抵押就占据了贷款总额的 16%），这也是融资方与银行之间业务往来的重要内容。

　　最近几年，有很大一部分房地产抵押贷款在抵押仍然有效的情况下也变成了不良贷款，这些问题的出现已经对我国的金融环境造成了不好的影响，它影响到我国经济的长久持续稳定发展,因此这个问题不能不引起我们的重视，它值得我们去做更深入的探讨与研究。虽然形成不良贷款的成因有许多种，然而评估师对于抵押资产的价值进行过高的评估已经成了房地产抵押资产变现清偿比率较低的一个重要原因。以房地产为抵押资产的抵押价值评估所产生的质量问题已经引起了社会各界的广泛关注，成为资产评估领域的一个热点问题。本篇文章主要是从房地产抵押价值评估的相关基本理论、基本原则，以及银行如何运用价值评估报告等方面对房地产抵押价值评估有关问题进行讨论，进而通过对房地产抵押价值评估的特性分析找出此领域相关规律，进而使我国房地产抵押价值评估更加准确、公正、合理化。

　　此文主要内容是对业内还没有达成统一的有关问题，如抵押资产价值的定义、价值类型的确认、估价期日等，按照自己的认识给与了确定；依照行业内评估实践操作中的相关思路对房地产抵押价值评估中的问题进行了分析。如在相关问题的合法性方面了解的不够充分，在房地产抵押价值评估过程中对有关资料的搜索、分类、整理的不合理及不充分，评估师的理论基础、评估实践以及道德素质低下，评估后期撰写的评估报告质量较次，以及对评估报告的使用方式有误等。结合有关案例,在对上述问题进行深入分析的基础上，提出自己的见解和建议。

　　文章的结构如下：

　　第一章首先针对房地产抵押价值评估研究的有关背景及相关意义进行说明,并对国内外的研究现状以及本文的研究思路和研究方法进行论述。

　　第二章针对房地产抵押价值评估的有关基本概念进行界定,重点是对抵押资产价值的有关概念进行探讨,包含有抵押资产价值的定义、房地产抵押评估的有关时点问题等,并对其做出了有关确认。

　　第三章就房地产抵押价值评估的相关现状进行了分析，并在此基础上针对房地产抵押价值评估中存在的有关问题进行了陈述。

　　第四章对第三章提出的房地产抵押价值评估中存在问题进行分析，并指出产生问题的原因。

　　第五章依据上面所做的分析,从房地产抵押价值评估的相关法律法规制度方面、行业的从业人员的进入要求、继续教育等方面给出某些行之有效的建议。

　　第六章是结论。总结全文，对本文的相关研究工作进行一个总的概述，同时对房地产抵押价值评估的未来进行了展望。

　　关键词：房地产抵押价值评估 房地产评估 抵押价值 评估时点

　　Abstract

　　Along with the deepening of China's reform and opening up , China's socialist marketeconomy has developed rapidly . With clear property rights secured by the assets needed toget the funds have become an indispensable way to market financing of economic agents( and real estate accounted for 16% on the total amount of mortgage loans ) , which is thefinancing side and the business dealings between banks important content. In recent years, alarge part of the real estate mortgage loans in the mortgage remains in force also becomesnon-performing loans , these problems have been on China 's financial environment caused abad effect , it will inevitably affect China 's economy for a long time sustained and stabledevelopment . Therefore, this issue can not but arouse our attention , it is worth us to do morein-depth discussion and research. Although the causes of the formation of many types ofnon-performing loans , however, the value of appraisers for mortgage assets were too high toassess the realization of assets secured by real estate has become a low settlement rate is animportant reason . Quality problems with real estate as collateral assets arising from collateralvaluation has caused widespread concern in the community and become a hot issue in thefield of asset valuation . This article is mainly related to the basic theory from real estatemortgage valuation , fundamental principles , and how banks use value assessment reports onreal estate collateral valuation discuss relevant issues , and then through the characteristics ofthe real estate collateral valuation analysis to find the relevant law in this area , therebyenabling the country to assess the value of real estate collateral is more accurate, impartial andreasonable.

　　Application of the proposed text, analysis and problem-solving procedures start on theresearch, and the industry has not yet reached unity on issues such as the definition ofcollateral asset values, confirm the value of the type of valuation maturity, etc; According tothe general operation of the real estate collateral valuation ideas discussed issues related toreal estate collateral valuation practices exist, such as the lack of legitimacy of the study priorto assess the presence of collateral, the evaluation process of information collection, collationand analysis is not sufficient , evaluators professional skills and ethics low, late assessmentevaluation report written for the inferior quality and use of evaluation reports wrong,combined with related cases against these problems in depth analysis, and in accordance withown understanding made their views and suggestions.

　　Structure of the article is as follows:

　　The first chapter against the background of real estate collateral valuation, significance isexplained, and the current research and research ideas and research methods are discussed.

　　The second chapter on basic concepts for the valuation of real estate collateral to define,with a focus on the collateral value of the assets related to the concept of the analysis,including the definition of collateral value of the assets, the characteristics of real estatecollateral valuation, assessment point, etc., and its done out about the definition of one of themain innovations of this article and contribution of this chapter.

　　The third chapter firstly discuss the status of the real estate collateral valuation , on thisbasis, then we state the problem of real estate collateral valuation.

　　The fourth chapter analyzes the valuation of real estate mortgage problems, and pointedout the reasons of the problem.

　　The fifth chapter is based on the foregoing analysis, evaluation practitioners from accesscharges, the follow-up education, mortgages and other legal construction to assess proposalsfor some feasible.

　　The sixth chapter is the conclusion. Concludes the paper, the relevant research workcarried out in this paper a general overview, while the real estate collateral valuation futureprospect.

　　Keywords: real estate collateral values, real estate appraisal, mortgage value, evaluationpoint
 

　　目 录

　　摘 要

　　ABSTRACT V

　　1 引言

　　1.1 选题背景及意义

　　1.1.1 选题背景

　　1.1.2 选题意义

　　1.2 国内外研究现状

　　1.2.1 国外研究现状

　　1.2.2 国内研究现状

　　1.3 研究思路、方法及创新点

　　1.3.1 研究思路

　　1.3.2 研究方法

　　1.3.3 可能的创新及不足

　　2 房地产抵押价值评估的基础理论研究

　　2.1 房地产抵押概念阐述

　　2.1.1 抵押及抵押物概述

　　2.1.2 房地产抵押

　　2.1.3 抵押资产价值界定

　　2.2 房地产抵押价值评估及其特征

　　2.2.1 房地产抵押价值评估

　　2.2.2 房地产抵押价值评估的特点

　　3 房地产抵押价值评估的现状及不足

　　3.1 房地产抵押价值评估的现状

　　3.2 房地产抵押价值评估中存在的问题

　　3.2.1 房地产抵押评估中费用承担者认定有误

　　3.2.2 抵押贷款价值类型不明确

　　3.2.3 评估程序的合规性不足

　　3.2.4 评估机构和银行缺乏评估上的衔接

　　3.2.5 评估报告质量较差

　　4 房地产抵押价值评估中存在问题的原因

　　4.1 缺乏规范统一的评估体系

　　4.1.1 相关法规中对抵押价值类型解释模糊

　　4.1.2 评估时点界定不明

　　4.2 评估机构中人员素质参差不齐

　　4.2.1 评估人员专业知识水平不高

　　4.2.2 继续教育落实不到位

　　4.3 评估管理体制不合理

　　4.3.1 多重管理，管理效率低下

　　4.3.2 自律组织未发挥应有的作用

　　4.4 法律法规等监管制度不健全

　　5 解决房地产抵押价值评估问题的相关对策

　　5.1 提高评估人员技术，加强评估人员道德教育

　　5.1.1 强化房地产抵押价值评估行业的进入和退出机制

　　5.1.2 加强抵押价值评估从业人员自律意识的宣传

　　5.1.3 加强评估人员的后续教育工作

　　5.1.4 成立评估人员奖惩制度

　　5.2 明确抵押贷款评估的价值类型

　　5.3 促进抵押评估监管机制建设

　　5.3.1 加强政府的监管力度

　　5.3.2 提高行业自律性

　　5.3.3 增加银行等金融机构与评估机构之间的沟通交流

　　结 论

　　参考文献