公司企業價值(BEV)於不動産估價之應用－美國經驗的介紹

10.29604/BGYY.200509.0009

朱南玉

公司企業價值 ； 不動產估價

土地問題研究季刊

4卷3期（2005 / 09 / 01）

84 - 95

繁體中文

傳統不動產估價方法，大都將不動產視為有形資產(tangible asset)，進行相關的鑑定作業，忽略可能的無形資產(intangible asset)價值，特別是公司企業價值的部份（包括經營管理能力、公司品牌及其他無形資產等）。美國自90年代，已開始正視此議題，並有深入的討論與研究，惟此概念在國內尚屬新的估價範疇，故本文透過文獻回顧及個案介紹的方式，說明公司企業價值的概念、理論基礎及其在不動產估價的應用方向，供不動產估價業者及相關研究之參考。

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