不動產估價為一連串的估值決定行為下，所得之結果。不動產估價過程並非絕對的理論，而存在非規範性的自我主觀，此種特質正是行為研究方法可著力之處。 本文運用行為研究方法，以基準地查估為平台，在相同的估價制度和規範，比較基礎一致的情形下，探討公部門的地價人員與私部門的不動產估價師之估值決定行為，試圖探究兩者行為決策模式是否有所不同。並進一步分析，若估值決定行為存有差異，該差異是否影響估值準確程度。 研究採實驗方式進行，結果顯示，不動產估價師與地價人員於估價過程中，所為估值決定有所不同。透過本實驗觀察，估價師較符合本研究設定之行為模式，且於個案估價準確程度方面，有其專業的展現。本文得到估值決定行為，存在影響估值準確程度的可能，故建議後續研究焦點可置於估價過程之行為探討，而非單就估價結果論之。 關鍵字：不動產估價、行為研究、估值決定 / The real estate is appraised for a succession of behaviors of valuation. Real estate appraisal is really not an absolute theory, and exists non-regulatory subjective judgment. This is what we can exactly put forth effort on behavioral property research. This paper uses the behavioral property research, under the situation that the comparative foundation is unanimous, and investigates valuation behavior of appraisers and assessors in the same appraisal system and norm. We further analyze the difference of the valuation behavior whether it would influence the accurate degree of valuation. The result shows the valuation behavior of appraisers and assessors is different. In addition, appraisers relatively accord with the hypothesis of the research, especially they represent the accuracy of the case through the experiment of behavioral property research. The text finds out the difference of the valuation behavior might affect the accuracy of valuation. Therefore, follow-up study could focus on the valuation behavior, instead of the appraisal result.