在早期不動產知識&法律缺乏的年代，造成很多金融機構對於房地產的逾放比過高（銀行超貸），或者法人不當的處分不動產，以低買高報的方式來惡性掏空公司的資產等，導致許多嚴重的社會結構問題出現。
Real estate appraisal, property valuation or land valuation is the process of developing an opinion of value for real property (usually market value). Real estate transactions often require appraisals because they occur infrequently and every property is unique (especially their condition, a key factor in valuation), unlike corporate stocks, which are traded daily and are identical (thus a centralized Walrasian auction like a stock exchange is unrealistic). The location also plays a key role in valuation. However, since property cannot change location, it is often the upgrades or improvements to the home that can change its value. Appraisal reports form the basis for mortgage loans, settling estates and divorces, taxation, and so on. Sometimes an appraisal report is used to establish a sale price for a property.
漸漸的，社會大眾開始正視不動產估價的問題，並在政府不斷努力下，終於在2001年在不動產估價領域訂立了《不動產估價師法》、《不動產估價技術規則》等相關法規，讓不動產估價方法終於擁有自己的一套規章。所以，如果大家想要了解更深入的理論的話，建議可以去學習不動產估價的相關法規，增加自己的專業技能。
不動產估價師應採用三件以上比較標的，就其經前條推估檢討後之勘估標的試算價格，考量各比較標的蒐集資料可信度、各比較標的與勘估標的價格形成因素之相近程度，決定勘估標的之比較價格，並將比較修正內容敘明之。 收益法得採直接資本化法、折現現金流量分析法等方法。 依前項方法所求得之價格為收益價格。
Real estate appraisal, property valuation or land valuation is the process of developing an opinion of value for real property (usually market value). Real estate transactions often require appraisals because they occur infrequently and every property is unique (especially their condition, a key factor in valuation), unlike corporate stocks, which are traded daily and are identical (thus a centralized Walrasian auction like a stock exchange is unrealistic). The location also plays a key role in valuation. However, since property cannot change location, it is often the upgrades or improvements to the home that can change its value. Appraisal reports form the basis for mortgage loans, settling estates and divorces, taxation, and so on. Sometimes an appraisal report is used to establish a sale price for a property.
漸漸的，社會大眾開始正視不動產估價的問題，並在政府不斷努力下，終於在2001年在不動產估價領域訂立了《不動產估價師法》、《不動產估價技術規則》等相關法規，讓不動產估價方法終於擁有自己的一套規章。所以，如果大家想要了解更深入的理論的話，建議可以去學習不動產估價的相關法規，增加自己的專業技能。
不動產估價師應採用三件以上比較標的，就其經前條推估檢討後之勘估標的試算價格，考量各比較標的蒐集資料可信度、各比較標的與勘估標的價格形成因素之相近程度，決定勘估標的之比較價格，並將比較修正內容敘明之。 收益法得採直接資本化法、折現現金流量分析法等方法。 依前項方法所求得之價格為收益價格。
