臺灣博碩士論文加值系統

本研究旨在探討國內不動產估價師之估價行為調查，衡量不動產估價報告書受委託人壓力的影響。問卷中調查當不動產估價師受委託人施壓要求更改原始估價結果的情況下的反應。其中，「委託人規模」、「調整幅度」、「同業競爭與否」及「超額報酬」等四個因子被用以衡量“委託人施壓的影響”。主要在測試估價師是受何項因子的影響，或同時受四項因素交互的影響，而屈服於委託人的壓力，進而更改其原估價報告。
研究結果顯示，「調整幅度」係主要影響不動產估價師估價決策之“非估價因子”，主因為不動產估價並非能完全客觀的執行，在合理及有佐證資料下的調整範圍，是可被接受的。除此之外，同時考量「委託人規模」與「同業競爭」兩因子時，「委託人規模」亦存在顯著關係。
本研究藉由問卷調查結果，提供不動產估價業與政府相關部門，對於不動產估價師受委託人施壓，面臨道德風險的問題進一步的了解，進而可透過修訂不動產估價相關法規來改善。

This research is mainly discussed the conduct of domestic real estate appraiser, and measures the effects of the pressure exerted by the client on the real estate report. It also examines, with the use of questionnaires, the behavior of the real estate appraiser in response to the stress exerted by the clients demanding greater results. Four factors will be used to measure the effect of stress exerted by the client on the real estate appraiser; the client scale factor, the margin regulation factor, the presence of business rivalry, and remuneration above quota factor. More importantly to understand which factor influences the most the real estate appraiser or the latter is affected by all four factors simultaneously as well as submitted to the pressure from the clients and then modify his/her original appraisement report.
As research outcome, it showed that the “margin of adjustment” is the “non-appraisement factor” that principally affected the real estate appraiser on making the appraisement decisions, and mainly due to the impossibility of real estate appraisement to be executed with complete objectivity; the latter can yet be acceptable within a rational and evident adjustment scope. Furthermore, while thinking of the “client scale” and “business rivalry” factors, a significant connection between the two appears to exist.

In order to proceed to the next step and eventually revise the real estate appraisement for better improvement the outcome of the questionnaires provide real estate appraisement industry and related government departments a better understanding of the effects of the client’s pressure on the real estate appraiser as well as moral risk problems confronted by the latter.

第壹章 緒論
第一節 研究動機與目的 1
第二節 研究流程與論文架構 3
第貳章 理論基礎及文獻回顧
第一節 代理理論 4
第二節 估價相關文獻 8
第三節 小結 13
第參章 國內不動產估價概況與課題
第一節 國內不動產估價業的發展與沿革 14
第二節 不動產估價之目的 19
第三節 不動產估價相關法規 25
第四節 不動產估價作業程序 28
第五節 不動產估價師之業務與責任 31
第肆章 研究方法
第一節 問卷調查法 33
第二節 Logistic迴歸模型 35
第三節 研究期間與資料來源 40

第伍章 實證結果
第一節 敘述統計 42
第二節 Logistic迴歸實證結果 53
第三節 國外文獻實證結果 60
第陸章 結論與建議
第一節 結論與建議 63
第二節 研究限制與未來研究方向 64
參考文獻 66
附錄
附錄一：研究問卷 72

中文部分
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問卷調查法摘要http://contest.ks.edu.tw/~river/teach/theory/theory1.htm

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