英文摘要 |
This article proposes basic perspectives on real estate appraisal. We then introduce the viewpoints of the American scholar, Graaskamp, on valuation reform to understand the plight of facing the valuation and tried to do the reforms in the history of the United States. Considering the current status of the valuation industry in Taiwan, we review nine real estate securities valuation reports. Finally, this article presents recommendations for valuation techniques and professional norms. We expect that the domestic valuation industry will improve in the future. |