臺灣博碩士論文加值系統

不動產估價獨立客觀為金融體系穩定的關鍵因素，而客戶影響是探討估價獨立性的重要議題。過去多以問卷調查、實驗設計或深度訪談方式進行相關研究，卻難以證明不動產估值受到客戶影響之真實情形。本文蒐集公開資訊觀測站相同不動產其買賣雙方各自委託之估值及其成交價，在雙方均有影響估值之動機前提下，以獨立樣本t檢定及Wilcoxon-Mann-Whitney檢定驗證其估值溢價率以及估值差異比率在不同變數情況下之差異情形。實證結果顯示，不動產估值因客戶為買方或賣方不同而有顯著差異，另經驗老練客戶將使不動產估值差異更為擴大，而不動產採標售方式買賣者，其估值差異比率遠較採議價方式高。

The independent objective of real estate appraisal is the key factor of the stability of the financial system, while the client influence is an important issue of the independence of valuation. In the past, more of the relevant research by questionnaire, experiment or interview, but it is difficult to verify the real situation of the client influence. This paper collected the cases of same real estate that both the buyer and the seller commissioned the valuation and the transaction price from MOPS, under the premise that both parties have the motivation to influence the valuation, to examine the valuation premium ratio and valuation difference ratio with the independent sample t test and Wilcoxon-Mann-Whitney test. The results show that the real estate valuation is significantly different from clients, and experienced clients will make the real estate valuation differences more widened. However, the valuation difference ratio of the transactions by auction is much higher than the valuation difference ratio of the transactions by bargain.

第一章 緒論 1
第一節 研究動機與目的 1
第二節 研究方法、範圍與限制 4
第三節 研究架構與流程 7
第二章 文獻回顧 9
第一節 客戶影響成因及影響機制 9
第二節 客戶影響因素之分析 14
第三節 客戶影響之研究方法 22
第四節 小結 25
第三章 研究設計 27
第一節 研究假說 27
第二節 實證資料來源與說明 30
第三節 檢定方法 42
第四章 實證分析 47
第一節 估值溢價率之比較分析 47
第二節 相關變數估值溢價率之比較分析 52
第三節 估值差異比率之比較分析 57
第四節 小結 63
第五章 結論與建議 65
第一節 結論 65
第二節 建議 67
參考文獻 69

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