简述土地使用权评估原则中的最有效使用原则。
简述资产评估报告的作用。
简述正常评估、评估复核和评估咨询。
（名词解释）业务准则
（名词解释）职业道德准则
简述资产评估准则的第二层次即资产评估具体准则。
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土地使用权评估的原则
由于土地具有用途的多样性，不同的利用方式所能为权利人带来的收益量不同，且土地权利人都期望从其所占有的土地上获取更多的收益，并以能满足这一目的为确定土地利用方式的依据，所以，土地价格是以该地块的效用作最有效发挥为前提的。应用这个原则时，应注意：
（1）应根据城镇规划中的最适宜用途来确定，如城市闹市区中的街角地，其最佳用途应该为商业用地。
（2）土地的最有效使用原则还包括地块使用强度。如地块的建筑密度、容积率等。地产评估一般选择地块的最有效使用强度。
（3）应用这一原则时，必须符合国家法律、法规和政策的规定。
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