不動產估價師的本質在於解釋不動產於市場上價值反應的情況，而價格係由買賣雙方透過公開市場所決定，故不動產估價師不僅在解釋不動產之價值所在，亦在說明買賣雙方於公開市場中的行為模式。然此行為模式主要根據買賣雙方對不動產價格之認知基礎，因此不動產估價師以比較法進行項目調整時，若缺乏考量買賣雙方之認知，對不動產價格的合理區間即可能無法清楚掌握。而國外過去對此議題僅著重於估價師與買方之討論，然不動產價格係由買賣雙方共同合意，故應加入賣方進行探討。 本文以台北市住宅不動產為例，透過對不動產價格影響因素的認知角度，探討不動產估價師、買方及賣方對住宅價格影響因素重要性的認知差異情形，並進一步分析不動產估價師和買賣雙方認知產生差異的可能原因。 研究根據問卷調查結果，實證顯示買賣雙方彼此間對住宅價格影響因素並無明顯認知差異，然而不同家戶屬性的買方、賣方對價格影響因素仍有不同的認知。另外，研究亦發現不動產估價師與買賣雙方之間，對價格影響因素認知存有差異，這是由於環境與制度面使然，且本研究亦證實台灣不動產估價師以區位交通因素為調整價格的首要因素，然而區位未必代表一切，研究結果顯示住宅環境對買賣雙方的重要性甚至更高。 / The real estate appraiser is not only interpreting the value range, but telling the behavior of buyer and seller. The objective of this study is to probe into the cognition differences to the variables determining residential property values between appraiser, buyer and seller. The survey was carried out within a period involved buyers and sellers which participated in the sales of residential property from June 2008 to February 2009 in Taipei City. The results show that buyers and sellers do not have obvious cognition difference, but they do have different cognition with different household attributes. Besides, there is exactly cognition difference between appraiser, buyer and seller, and this is because of the residential property transaction environment and institution. Furthermore, the study reveals that the real estate appraisers in Taiwan take Location factors as the most important ones when they adjusting property price; however, buyers and sellers put even more attention on Residential factors.