我们学术界目前对与住房息息相关的归算租金的研究还未形成规范、成熟的体系,存在一定的研究盲区,相关的理论成果并不完善。本文借鉴西方发达国家对归算租金的研究成果,简单解析归算租金的内涵界定及其计量方法。归算租金是市场上支付相似住所的等值市场租金,减去实际支付的任何成本与获得的任何补贴,且不包含装修成本与费用。国际上常用的归算租金计量方法主要有等值租金法、资本市场法、自我评估法三种方法。 At present, there is not a well-developed and mature system for the research on the reduced rent that is closely related to housing in our academia, and there are some blind spots for research. The related theoretical results are not perfect. This dissertation draws on the research results of reduced rent in western developed countries and simply analyzes the connotation of rent reduction and its measurement method. The reduced rent is the market rent equivalent to paying for similar dwelling on the market, less any cost actually paid and any subsidy received, and does not include the cost and expense of renovation. Internationally commonly used method of calculating rent deduction mainly includes the equivalent rent method, the capital market method and the self-assessment method.