中文摘要：

分析了单位建筑成本与楼层总数成反比和住宅房屋不同楼层销售价格有差异的内在原因,明确了住宅地价受容积率影响变化相关的计量经济关系;运用剩余法计算不同建筑密度和容积率条件下的土地价格,并统计其与对应住宅用地级别基准地价设定条件下土地价格的比值作为容积率修正系数,改进了基准地价容积率修正系数的编制方法,并以四会市基准地价评估项目中的应用进行了实例验证。结果表明：城镇住宅用地地价与容积率的合理计量经济关系使得容积率系数编制方法的理论依据更加充分,具有公示特征的房屋重置价格内插替代传统方法的楼盘成本抽样调查使得参数数据更加可靠,本研究是对基准地价评估技术方法的进一步完善。

英文摘要：

After analyzing the internal causes for that construction cost is inverse ratio with building＇s stories and house＇s price is direct ratio with its layer number,the economic relations between residential land price and floor area ratio are defined. Considering the relations of building coverage ratio,floor area ratio and building costs,land prices under the conditions of different building coverage ratio,floor area ratio are calculated,and divided by residential benchmark land price of corresponding grade region,then we can get the floor area ratio correction coefficients. The above technique processes improve the approach for computing floor area ratio correction coefficients of urban residential benchmark land price and are tested in a land benchmark price valuating project of Sihui City in Guangdong province. The results show that the improved method in this paper has been explained with more sufficient theory because of the reasonable economic relations and the parameters data of building costs from the published housing replacement price are more reliable than those by sampling house＇s cost from property developers in traditional approach. So it will perfect the technique procedure of benchmark land appraisal in China.