农用地估价中土地还原率和社会保障价格的探讨  

Land capitalization rate and social security cost in the evaluation of agricultural land price

作　　者：邓南荣[1] 文雅[2] 张金前[1] 张颖[1] 柴敏[1] 

机构地区：[1]广东省生态环境与土壤研究所,广州510650 [2]华南农业大学信息学院,广州510642

出　　处：《农业工程学报》2008年第S1期164-168,共5页Transactions of the Chinese Society of Agricultural Engineering

基　　金：广东省科技攻关项目(2005B60301034;2007A060303001)

摘　　要：根据农用地估价规程,农用地价格评估目前普遍采用的方法是:以收益还原法评估农用地基准地价,保险费率法测算社会保障价格,最后以叠加法评估农用地征用区片价。但是,该方法中土地还原率的确定和社会保障价格的测算,并未针对不同地类分别进行修正,导致评估结果不尽合理。该文以韶关市武江区为例,对农用地价格评估中影响最大的参数土地还原率和社会保障价格从不同的地类角度进行了探讨,首先,根据不同用地类型的生产方式和经营风险确定不同地类的土地还原率来评估基准地价;其次,根据农民对不同地类的依赖程度和不同地类对农民的社会保障作用价值,确定不同地类的社会保障系数,修正农用地社会保障价格。结果表明,在确定土地还原率和测算社会保障价格时根据不同地类进行修正,所评估的农用地价格更切实际。The price of agricultural land is generally determined by superposing the benchmark price using income capitalization method and the social security cost using premium rate method.However,due to the shortage of specific characterization for different types of agricultural land,the evaluation via in this method is relatively not reasonable.In this paper,the most important factors of land capitalization rate and social security cost were comprehensively discussed with a sample case in Shaoguan City,Wujiang District,China.For different types of land,the land capitalization rate was determined by considering the type of land and management risks,and the social security cost was revised by accounting the dependence of farmers on the land and its social security value for farmers.The results indicate that it is more reasonable to use the revised land capitalization rate and social security cost for the appraisement of agricultural land.

关 键 词：农用地估价 土地还原率 社会保障价格 社会保障系数 

分 类 号：F301[经济管理—产业经济]