农村土地承包权转让价格评估研究——基于成本逼近法的分析  

Research on the Evaluation of Transfer Pricing of Rural Land Contracting Rights——Analysis based on cost approximation method

作　　者：刘吉双[1] 韩越[2] 卞长春 程志平 李建军 张景喻 

机构地区：[1]盐城师范学院 [2]哈尔滨工业大学 [3]盐城市物价局

出　　处：《价格理论与实践》2018年第5期47-50,共4页Price:Theory & Practice

基　　金：国家社会科学基金项目“基于国家粮食安全战略视角的粮田流转价格补贴测度与分析研究”(15BJY096)阶段性研究成果

摘　　要：农村承包土地实行所有权、承包权和经营权“三权”分立后,农村土地承包权价格评估问题提上了日程。本文利用土地估价学成本逼近法,测量农村土地承包权转让价格。研究结果表明,成本逼近法与收益还原法都可以成为测量农村土地承包权转让价格的工具,全国测算结果显示二者折线图具有相似性。但成本逼近法测算农村土地承包权价格更有科学性和合理性。在理论测算农村土地承包权价格基础上,综合考虑农民就业、教育、医疗养老等支出,就形成农村土地承包权转让现实价格。After the ’three right’ separation of ownership, contract right and management right, the price evaluation of rural land contract right has been put on the agenda.Correct evaluation of the rural land contract right price is conducive to rural contract land transfer which make farmers to be citizens thus to promote urbanization in China. It is also beneficial to the rural collective economic organizations to collect and store the rural contract land, solve the problem of abandoned rural land, and improve the rural land use efficiency.Using the costapproach of land valuation method, we measured the transfer price of rural land contract right. The research results show that both the cost approach and the income approach can be used to measure the transfer price of rural land contract right, and line charts in the national measurement results are similar to each other. But the cost approach is more scientific and reasonable. On the basis of calculation of rural land contract right price,the realistic transfer price of rural land contract right can be formed by comprehensive consideration of farmers’ employment, education, medical care and endowment expenses.

关 键 词：土地承包 经营权转让价格 成本逼近法 收益还原法 

分 类 号：F321.1[经济管理—产业经济]