摘  要：在土地评估的内容中，商业用地地价评估的意义十分重大。影响商业用地地价的因素有很多，包括一般因素，区域因素和个别因素。商业用地价格的评估方法主要有市场比较法、收益还原法、剩余法、基准地价系数修正法和路线价估价法。要对商业用地估价进行研究，首先应了解其概念与特点，其次分析对其价格产生影响的关键因素，最后综合以上信息，选取适合的估价方法，按照正确的评估技术流程，对商业用地价格进行评估。

关键词：商业用地 评估实例 市场比较法 收益还原法

Abstract: Among the assessment of land, the evaluation of commercial land is of much importance. There are many factors which can affect the price of commercial land, such as general factors, location factors and individual factors. The evaluation method of commercial land are mainly including sales comparison method, income capitalization method, residual method, correction factor of benchmark land price valuation method and unit foot appraisal method. To assess commercial land price, the conception and its characteristic should be understood at first; and then analyze the key factors which exert an influence on the land; finally, synthesize the information above, choose the appropriate assessment method and evaluate the price of commercial land according to the right technology process.

Key words: commercial land; price assessment; sales comparison method; income capitalization method