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題名:臺灣不動產證券化之現況問題與未來發展之研究
書刊名:農業經濟半年刊
作者:吳明哲 引用關係游志青 引用關係鄭詩華
作者(外文):Wu, Ming-cheYu, Chih-chingCheng, Shy-hwa
出版日期:2004
卷期:76
頁次:頁145-169
主題關鍵詞:不動產證券化不動產投資信託不動產資產信託Real estate securitizationReal estate investment trustReal estate asset trust
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(6) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:3
  • 共同引用共同引用:19
  • 點閱點閱:36
不動產證券化條例於2003年7月23日總統發布實施,該條例主要參酌美國及日本的法制架構與實務經驗,引入「不動產投資信託」及「不動產資產信託」兩大制度,由於國內不動產證券化市場係處於萌芽階段,有些問題尚待討論及克服,實有必要參考引進各國實施不動產證券化之經驗,提出因應之道,以健全我國不動產證券化市場之發展,帶動經濟成長,本文乃針對我國不動產證券化現況問題及未來發展作一探討,提出建議如下: 一、不動產證券化認知度應提昇。 二、不動產證券化商品接受度應加強。 三、投資門檻應降低。 四、保護機制之強化。 五、不動產證券化商品設計應多元化。 六、資訊充分揭露之重要性。 七、專業人才培育之迫切性。 八、信用評等之必要性。
The Real Estate Securitization Act in Taiwan was promulgated in July 2003. It was constructed by adopting the Real Estate Investment Trust system of USA and the Real Estate Asset Trust system of Japan. Since the Real Estate Securitization market in Taiwan is at its beginning stage, it would be useful to introduce those experiences from other countries to assist the development of the Real Estate Securitization in Taiwan. The main purposes of this study are to discuss the current problems of the Real Estate Securitization in Taiwan and to provide suggestions for the possible future development of it as follows. (1) To publicize the Real Estate Securitization; (2) to reinforce the acceptance of Real Estate Securitization; (3) to minimize the investment requirement; (4) to enforce the protection on investors; (5) to allow the security diversification; (6) to disclose the important of the information about securities; (7) to educate of the professionals on securities; (8) to set up credit ratings for the Real Estate Securitization.
期刊論文
1.Chen, K. C.、Hendershott, Partic H.、Sanders, Anthony B.(1990)。Risk and Return on Real Estate: Evidence from Equity REITs。Journal of the American Real Estate and Urban Economics Association,18(4),431-452。  new window
2.Mull, S. R.、Soenen, L. A.(1997)。U.S. REITs as an Asset Class in International Investment Portfolios。Financial Analysts Journal,53(2),55-61。  new window
3.Li, Yuming、Wang, Ko(1995)。The Predictability of REIT Returns and Market Segmentation。The Journal of Real Estate Research,10(4),471-482。  new window
4.姜堯民(20020600)。Taiwan-REITs成功的關鍵在流動性。臺灣金融財務季刊,3(2),23-35。new window  延伸查詢new window
5.Bhasin, V.、Cole, R. A.、Kiely, J.(1997)。Changes in REIT Liquidity 1990-1994: Evidence from Intra-day Transactions。Real Estate Economics,25(4),615-630。  new window
6.Danielsen, B.、Harrison, D. M.(2000)。The Impact of Potential Private Information on REIT Liquidity。The Journal of Real Estate Research,19(1),49-71。  new window
7.Dunnan, Nancy(1987)。Investing with REITs。ABA Journal,1987(Dec.)。  new window
8.謝哲勝、李福隆(20020600)。臺灣推動不動產證券化的相關配套措施。臺灣金融財務季刊,3(2),1-22。new window  延伸查詢new window
9.Heaton, James Brian(2002)。Managerial optimism and corporate finance。Financial Management,31(2),33-45。  new window
10.Cox, John C.、Ross, Stephen A.、Rubinstein, Mark(1979)。Option Pricing: A Simplified Approach。Journal of Financial Economics,7(3),229-263。  new window
11.Lowy, J. M.(1999)。Real Estate Investment Trusts。Tax Management Real Estate Journal,15(5),115-158。  new window
12.Rogers, R.、Owers, J.、Owers, J. E.、Rogers, R. C.(1985)。The Investment Performance of Public Real Estate Limited Partnerships。AREUEA Journal,13(2),153-166。  new window
13.王文宇(2002)。論不動產證券化的組織架構。實用稅務,328,46-50。  延伸查詢new window
14.汪銘生、李泳龍、楊永和(2002)。臺灣地區不動產投資信託運作模式建立之研究。臺灣土地金融季刊,39(1),157-172。  延伸查詢new window
15.Bhasin, V.、Cole, R. A.、Kiely, J. K.(1996)。REIT Liquidity and Bid-Ask Spreads。Real Estate Finance,13(2),24-33。  new window
16.Caven, T.、Heller, P.(1990)。The Consolidation Vehicle of the 1900s。Real Estate Accounting and Taxation,14-24。  new window
17.Franklin, A.、Santomero, A. M.(1998)。The Theory of Financial Intermediation。Journal of Banking & Finance,21(11/ 12),1461-1485。  new window
18.Gore, R.、Lauer, R. J.(1995)。Realty Corps. Benefit by Tax-free REIT Conversion。Taxation for Accounting,97-103。  new window
19.Hopenhayn, H. A.、Werner, I. M.(1996)。Information, Liquidity, and Asset Trading in a Random Matching Game。Journal of Economic Theory,68(2),349-379。  new window
20.Robinson, T. E.(1992)。REITs Revisited: Growing Prospects in the 1900s。Real Estate Accounting and Taxation,6,32-42。  new window
會議論文
1.黃嘉興、姜堯民(2002)。不動產證券化代理人問題之研究。不動產證券化理論與實務學術研討會。  延伸查詢new window
2.姜堯民、游千慧(2002)。日本經驗對臺灣發展不動產證券化市場的啟示。沒有紀錄。new window  延伸查詢new window
3.張金鶚、翁偉翔、陳明吉(2002)。不動產證券化可行性之研究-需求面分析。沒有紀錄。1-25。  延伸查詢new window
學位論文
1.曾昭萍(1999)。臺灣不動產投資信託管理之研究(碩士論文)。淡江大學。  延伸查詢new window
2.楊秀鳳(2000)。投資人於現有稅負下運用不同投資管道投資不動產證券化商品之最適策略研究(碩士論文)。逢甲大學。  延伸查詢new window
3.詹明偉(2000)。上市公司信用評等訊息對投資人投資行為之影響(碩士論文)。淡江大學。  延伸查詢new window
4.余金林(1992)。不動產投資信託制度之研究-兼論在臺灣實施之可行性,沒有紀錄。  延伸查詢new window
5.陳美華(1995)。不動產證券化課稅問題,沒有紀錄。  延伸查詢new window
6.楊永和(2000)。臺灣不動產證券化可行性之研究,沒有紀錄。  延伸查詢new window
7.蔡榮文(2003)。智慧資本對銀行業信用評等之影響,沒有紀錄。  延伸查詢new window
8.顏彩雲(1996)。不動產投資信託制度實施必要配合之週邊環境探討,沒有紀錄。  延伸查詢new window
圖書
1.Stephen, P. J.(1988)。“Real Estate Investment Trusts: Tax, Securities, and Business Aspects,”。New York, NY:John Wiley and Sons, Inc.。  new window
其他
1.扈企平(2002)。不動產證券化與資本市場-美國經驗之研究與臺灣的政策義涵,沒有紀錄。  延伸查詢new window
2.Omuro, T.(2001)。Rating Policy for Japanese Real Estate Investment Trusts,沒有紀錄。  new window
 
 
 
 
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