| As China's real estate economic activities become increasingly active,real estate mergers and acquisitions,real estate mortgage,real estate asset securitization and other evaluation businesses occur frequently,and the theories and methods of real estate evaluation have received more attention and research.In order to reasonably determine the overall value of real estate enterprises and the value of individual real estate assets and provide better services for real estate economic activities,both the real estate evaluation and the investment evaluation of real estate development projects,it is assumed that the development method is an important method to apply to the real estate evaluation.Firstly,on the basic theory of hypothesis KaiFaFa interpretation in the form of case study,after the real estate appraisal of A company background,the evaluation process and evaluation results for the show,and pointed out that A real estate company in detail using assumptions when evaluating KaiFaFa existing problems and shortcomings,such as earnings forecasts future consideration is not comprehensive,costs forecast should not forget in unforeseeable fees and interest costs,land value-added tax and enterprise income tax deductions,the choice of discount rate model and cash flow diameter does not match,then put forward the personal opinion of the problems and deficiencies,Finally,some Suggestions on the application of the hypothesis development method are put forward based on the comparison of the evaluation results before and after the revision,so that the hypothesis development method can be better applied to the actual evaluation work in the future. |
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