【作者】 徐伟；

【导师】 郑春东；

【作者基本信息】 天津大学 ， 技术经济及管理， 2007， 硕士

【摘要】 《海域法》建立了海域有偿使用制度,《物权法》将海域使用权确立为用益物权,海域使用权人享有转让权、抵押权、入股权、获得补偿权等权力。在市场经济条件下通过价格体现海域使用权的价值,必须采用科学的评估方法。宗海评估就是研究这一命题,其可为国家征收海域使用金和交易双方提供参考依据,是保证海域有偿使用制度顺利实施、海域市场化发展的基础性工作。近年来,我国对海域评估的研究主要服务于海域分等和海域使用金征收标准制定,针对宗海使用权价值的评估研究较少。一些资产、土地评估人员往往采用土地评估方法开展评估,但在一定程度上忽视了海域特性。由于海域的特性,资产评估的一般方法在海域评估中的应用受到一定的限制。小尺度范围内难以找到多个具有替代性的海域交易实例,限制了市场交易法的运用;海域开发投资大,收益高,风险大,还原利率等参数的变化对海域价格的影响很大,而目前还原利率难以精确计算,收益法很难保证评估结果的客观性;海域作为资源性资产,出让是海域使用金征收数额的评定无法采用成本法。本文从海域评估的特点出发,系统地总结了各种可应用于宗海评估的经济学理论,并探讨了这些理论在宗海评估中如何应用。结合当前海域评估的实践活动,改进了市场比较法、收益法和成本法,建立了均值比较法;在填海造地海域使用金评估中,建立方程组计算海域使用金;并分析了各种评估方法的适用条件,从而构建了相对完整的宗海评估方法体系。通过实例研究证明,在当前海域市场上尚不发育,比较实例难以获得的情况下,利用全国海域分等的资料,采用均值比较法是一种较适宜的评估方法。更多还原

【Abstract】 The Law of the Sea Area has established the policy of the paid use of the sea area in China while the Law of Property confirms the use right of the sea area as profitable property and the one who possesses the use right has the rights of transfer, mortgage, shareholding and compensation, etc.Under the condition of market economy, scientific methods of appraising are needed to value the use right of the sea area through the leverage of price. The appraising of the sea area seeks to find such methods to provide reference to tax on the paid use of the sea for the state and the two sides of the trading in order to ensure the implement of the policy of paid use of the sea and to advance the marketization of the sea area.Recent studies of sea area appraising in China mainly serve the classification of the sea area and the policy making on tax of the paid use of the sea; appraising of the use right value of the sea area has been less touched. In appraising of the sea area, approaches of land value estimates are more adopted by capital and land appraising bureaus while the characteristics of the sea area are neglected. Because of the specialness of the sea area, the popular methods of capital appraising are limited in use in the sea area appraising. Substitutable case studies of sea area trading are hard to find in the present condition, which limited the application of the trading rule: Changes of the related parameters such as large investment, high profit, high risks, and low capitalization rate can influence the price of the use of the sea area greatly; whereas the precise capitalization rate can’t be computed; the income approach can’t ensure the objectivity of the appraising results. What’s more, as a kind of resource capital, the appraising of the tax on sea area use in the way of transfer can’t be assessed with income approach.Based on the characteristics of the sea area appraising, this paper provides a summary of every economical theory that is applicable in sea area appraising and intends to explore how to use them in this area. In combination with the present practices in sea area appraising, the author improves the market comparison techniques, income approach and cost approach; puts up the equality comparison approach, uses the equation groups to value the use fees of the sea area; analyses the adaptive conditions of the above value approaches. In so doing, a relatively complete method system of sea area appraising is built up.Finally, with the studies of the cases the paper concludes that equality comparison approach is the most appropriate in the present study as the sea area market is far from mature and the real cases are barely accessible.更多还原