打著低價優勢的地上權住宅，原本是解決高房價問題下的商品，但隨著政府為了拉近與市價的差距，逐年調高土地公告現值，地上權住宅的地租也跟著水漲船高，恐將變成「買得起、養不起」的房子。事實上，台灣地上權產品推出後，相關實務執行上一波三折，遇過不少問題。地上權住宅都面臨過融資貸款困難、或者貸款額度低且利率高的限制。
以往對於地上權住宅，主要以消費者購買意願、屆期爭議、價值評估、投資報酬率為主要研究主題，對於銀行融資相關研究較少，但事實上，建商在推動地上權住宅案中，資金來源的部分扮演相當重要的角色，且主要區分建商及購屋者二方的需求，從建商的權利金融資及建築融資到購屋者的房屋貸款，基於銀行授信安全及風險控管之角度及地上權住宅推動及發展，即為本個案之研究動機。
本研究主要以地上權住宅之授信個案進行評估，依據授信戶興建計劃、財務計劃、銷售計劃、營建分析等角度，進行融資策略分析，並以個案訪談方式，取得個案公司決策者、財務主管及銀行授信人員意見，並歸納各項關鍵決策因素，解決建商推動地上權住宅建案融資困難及銀行端有效控管授信風險之原則下，達到共識，創造雙贏為目的。
在地上權住宅建案融資評估，本案結論主要包含:
一、 政府對地上權的限制是否需放寬。
二、 建商在取得地上權後對建案的規劃能力。
三、 建商取得地上權後的資金籌措能力。
四、 銀行對自籌資金及財務計劃需詳加查核個案來源之可行情。
五、 建商如何協助購屋者順利辦理地上權住宅購屋貸款。
對於台灣地狹人稠，精華區土地取得不易之問題，國產署推出住宅地上權標案，建商開發實現居住正義的地上權住宅的美意，原想靠著低價優勢，解決高房價問題，但卻隨著政府逐年調高土地公告現值，造成地租上漲，且融資受限制，對購置地上權之民眾產生莫大的衝擊，對建案的銷售也造成影響。
本研究期盼，如能經由相關法律的修正，並協助購屋者取得較一般住宅貸款相差不會太遠的條件，實現政府居住正義，減輕購屋者的負擔。及以專案融資機制估價及核貸，提供給建商及民眾與一般住宅融資相差不遠的條件。同時有效控制銀行授信風險。

The Superficies Houses buildings with low prices have originally been used to solve the problem of high real estate prices. However, as the government seeks to narrow the gap between the market price and the current value of land announcements, the land rent for the above-ground residential buildings has also risen. It will become a "affordable, unsustainable" house. In fact, after the launch of Taiwan's terrestrial rights products, the implementation of relevant practices has experienced a series of twists and turns and has encountered many problems. Land-right residences have faced difficulties in financing loans, or low loan lines and high interest rates.
In the past, for residential land-based housing, the main research topics were consumer purchase intentions, controversy over time, value assessment, and return on investment. There was relatively little research on bank financing, but in fact, in the case of promoting the right-to-ground residential building, Some of the sources of funds play a very important role. They mainly distinguish between the needs of both the construction and homebuyers. From the financing of construction companies and the financing of construction to the purchase of homeowners' loans, they are based on the perspective of bank credit security and risk control. And the promotion and development of the above-ground-domestic housing is the motivation for this case study.
This study mainly assesses the credit cases of the above-ground residential buildings. Based on credit grantee construction plans, financial plans, sales plans, and construction analysis, it analyzes the financing strategy, and obtains case company decision makers, financial supervisors, and individual case interviews. The opinions of bank creditors, summarizing key decision factors, and solving the difficulties of building commercial banks to promote the financing of land-based housing construction and the bank's effective control of credit risk, reached consensus and created a win-win situation.
In the assessment of the construction financing of the above-ground residential property, the conclusions of this case mainly include:
(1) Whether the government's restrictions on land rights need to be relaxed.
(2) The ability of the builder to plan for the case after obtaining the right to land.
(3) The capital raising ability of the builder after obtaining the land rights.
(4) Banks need to check the feasibility of the source of the case for self-raised funds and financial plans.
(5) How does a builder assist home buyers in successfully handling land acquisition rights for residential homes?
Regarding Taiwan’s narrow and dense population and the difficulty of obtaining land in the extract area, the China National Bureau launched the residential ground-based right-marking project. The construction of commercial developers to develop the righteousness of the above-ground right-of-behaved housing for the right to live, originally wanted to rely on low-cost advantages to solve the problem of high housing prices. However, as the government increases the present value of land announcements year by year, resulting in rising land rents and restricted financing, it will have a great impact on the people who purchase land rights, and it will also have an impact on sales of construction projects.
This study hopes that if it can be amended by relevant laws and assist home buyers to obtain a condition that will not be too far from the average residential loan, the government will be able to live in a just manner and reduce the burden on home buyers. And the use of a project financing mechanism to evaluate and make a nuclear loan provides a condition which is not far from the financing of construction and commercial public and general housing. At the same time, it effectively controls bank credit risk.

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新聞網頁
1. 經濟日報2017.2.14 「財長請命 地上權貸款爭鬆綁」
http://www.chinatimes.com/newspapers/20170214000131-260202
2. 工商時報2016.11.21「稅負不確定…2地上權住宅案　不玩了」
https://news.housefun.com.tw/news/article/129031147644.html
3. 工商時報2016.7.27「地上權房貸 銀行公會擬解套」
http://www.chinatimes.com/newspapers/20160727000065-260202
4. 好房網NEWS 2016.4.26「”物美價廉”地上權房　你該知道的三好三壞！」
https://news.housefun.com.tw/news/article/689954127901.html

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