国有建设用地资产核算方法研究  

Research on Accounting Methods of State-owned Construction Land Assets

作　　者：朱道林[1] 赵松[2] 陈庚[1] 林瑞瑞[1] 王锟[2] 柴志春[2] 

机构地区：[1]中国农业大学土地资源管理系,北京100193 [2]中国土地勘测规划院,北京100035

出　　处：《中国国土资源经济》2015年第9期46-51,共6页Natural Resource Economics of China

基　　金：中国土地勘测规划院"城镇国有土地资产量调查概算及各业用地比价机制研究"课题子项目--全国国有土地资产总量概算关键技术方法研究(2014131106430)

摘　　要：通过厘清土地资产及其价值的内涵,探讨土地资产核算方法,为实施国有建设用地资产核算提供理论依据。结果发现,利用土地价格、土地面积这两大核心要素,分析非经营性用地的潜在收益参照标准,能够有效地核算出全国区域下的国有土地资产总量;综合定量和定性分析,证明基于基准地价、监测地价、交易地价得出的资产核算结果较为合理,与各类别城市的社会经济水平和区域条件相吻合;基于三种地价形态的样本区域资产结构较为稳定,但资产总量因地价形态的内涵不同存在较大的差异,且呈现区域分异的特点。所构建的土地资产核算方法能够量化土地资产价值的货币化表现,因区域条件和评估目的的不同可选择不同的适用方法。By clarifying the defi nition and value of land assets, we aim to explore the land assets accounting method and provide a theoretical basis for the implementation of state-owned land assets accounting. In this study we found that, there＇re two core elements--land prices and land area that can analyze the reference standard of potential benefi ts of non-commercial land, then the total assets of state-owned land under the national area can be effectively accounted; Through the integrated quantitative and qualitative analysis, we found that the accounting results based on the benchmark land prices, land monitoring prices and asset transactions is reasonable, and it＇s coincided with socio-economic level and regional conditions in each category of cities; we also found that land assets structure of a sample area based on the three forms is more stable, but the total amount of assets varies largely due to the different connotations of land forms, and shows a regional differentiation characteristics. The accounting method of land assets in our study can quantify the monetizing of the land assets, and it can be revised to apply in different regional conditions and evaluation purposes.

关 键 词：国有建设用地 土地资产 资产核算 土地价格 地价形态 土地资产量 

分 类 号：F301.0[经济管理—产业经济] F062.1