我国耕地资源的资产价值核算研究  

Assets Accounting Methods of Farmland Resources:A Case Study of China

作　　者：胡蓉[1,2] 邱道持[2] 谢德体[1] 王昕亚[3] 莫燕[4] 

机构地区：[1]西南大学资源环境学院,重庆400716 [2]西南大学地理科学学院,重庆400715 [3]重庆市渝中区国土资源管理分局,重庆400013 [4]重庆市国土资源和房屋勘测规划院,重庆400020

出　　处：《西南大学学报（自然科学版）》2013年第11期127-132,共6页Journal of Southwest University(Natural Science Edition)

基　　金：国家科技重大专项课题(2012ZX07104003);中央高校基本科研业务费专项资金资助(XDJK2012C104)

摘　　要：在对耕地资源实物量核算的基础上,从耕地资源的价值内涵出发,从经济价值、社会价值、生态价值角度构建耕地资源的资产价值量核算体系,并对1998年到2008年我国耕地资源的资产存量和流量进行了评价.结果表明,我国耕地资源的资产价值总量潜力巨大,现有耕地资源价值在市场上被大大低估.耕地资源的实物量和价值量呈逆向变化.研究结果有助于摸清我国耕地资源的资产量,丰富资源性资产的评估理论和方法,为农村土地资源的资产化运营和管理,探索农民财产性收入的增加途径提供科学依据.Based on the physical accounting of farmland resources of China and according to the connotation of values of farmland resources, this paper constructs an asset evaluation model of farmland resources from the aspects of economic value, social value and ecological value. Using the above model, as a case study, the physical and asset stock and flow of China＇s farmland from 1998 to 2008 are evaluated. The results show that China has a great potential for the asset value of her farmland resources and the asset value of farmland has been greatly underestimated on the market. During the research years, the physical quantity China＇s farmland gradually decreased, but its values were multiplied. This study is expected to contribute to enriching the resources assets evaluation methods, finding out farmland assets amount in our country, providing a scientific foundation for farmland assets operation and management, and exploring ways to increase farmers＇ property income.

关 键 词：耕地资源 资产价值 核算 

分 类 号：F301[经济管理—产业经济]