本文首先提出個人對不動產估價的基本看法，進而介紹美國學者Graaskamp在估價思潮當中所提及的改革論點，了解美國在長久估價歷史中所面臨的困境以及試圖所做的改革。再對應現今台灣估價業的現況，個人提出過去參與9檔不動產證券化估價報告的審查心得。最後，本文針對估價技術與職業規範提出建議，期許國內估價業發展能有更好的未來。

This article proposes basic perspectives on real estate appraisal. We then introduce the viewpoints of the American scholar, Graaskamp, on valuation reform to understand the plight of facing the valuation and tried to do the reforms in the history of the United States. Considering the current status of the valuation industry in Taiwan, we review nine real estate securities valuation reports. Finally, this article presents recommendations for valuation techniques and professional norms. We expect that the domestic valuation industry will improve in the future.