Property Valuation System Reform: Assessing Change Processes and Performanc...

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英文文献：Property Valuation System Reform: Assessing Change Processes and Performance-物业估价制度改革:评估变化过程和绩效
英文文献作者：Jennifer Whittal,Michael Barry
英文文献摘要：
A great deal of research has focused on the development of a generalized method of design, reform, and evaluation of the success of the juridical cadastre which includes land tenure, property location and extent as well as the land ownership record. However, little research of comparable depth has been dedicated to the fiscal cadastre, which is the system of assessing and recording property value. Many property valuation systems are undergoing reform to make use of new technologies, but the processes of reform, as well as the resulting systems should be assessed in order to consolidate and sustain the change they bring about, as well as to provide feedback for further change.Usual mechanisms to evaluate property valuation systems are identified and critiqued. These focus mainly on property valuation efficiency and effectiveness and rely on quantitative data such as the coverage ratio, valuation ratio, tax ratio, and collection ratio (Kelly, 1999). These measures are limited to measuring the performance of the property valuation and the property tax derived therefrom. They are unable to assess the change process and other goals of change which should be considered in a holistic analysis of a system involving both material and social entities and relationships. Alternative methods to assess performance are investigated from a systems perspective. Such methods provide a holistic approach to performance measurement and are likely to yield sustainable change to the property valuation system.

大量的研究集中于开发一种设计、改革和评价司法地籍的成功的通用方法，其中包括土地所有权、财产位置和范围以及土地所有权记录。然而，在财税地籍这一评估和记录财产价值的系统方面，却鲜有类似深度的研究。许多财产估价制度正在进行改革，以利用新的技术，但应评估改革过程以及由此产生的制度，以便巩固和维持它们所带来的变革，并为进一步的变革提供反馈。通常评估物业估价系统的机制被确定和批评。这些研究主要关注房产估值效率和有效性，并依赖于定量数据，如覆盖率、估值率、税率和征收率(Kelly, 1999)。这些措施仅限于衡量物业估价的表现和由此产生的物业税。他们无法评估在对一个包括物质和社会实体及关系在内的系统进行全面分析时应考虑到的变化过程和其他变化目标。从系统的角度研究评估性能的替代方法。这些方法为业绩衡量提供了一种整体的方法，并有可能使物业估价制度产生持续的变化。

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