政府资产中公共管理与公共服务用地价值核算研究  

Value Accounting of Public Administration and Service Land in the Government Assets

作　　者：向书坚[1] 朱贺[2] Xiang Shujian Zhu He

机构地区：[1]中南财经政法大学统计与数学学院 [2]中南财经政法大学

出　　处：《统计研究》2017年第10期3-14,共12页Statistical Research

基　　金：国家社会科学基金重点项目"政府部门资产负债核算研究"(15ATJ003)资助

摘　　要：公共管理与公共服务用地作为政府资产的重要组成部分,其价值核算是完成政府资产负债核算的重要内容。本文认为除核算基于权责发生制的当期价值外,基于政府未来偿债能力核算公共管理与公共服务用地使用类型发生转换后的价值区间更具现实意义,其价值区间取决于政府在面临债务危机时对该地的处理方式,可作为当期价值核算的修正依据。本文以武汉市2016年成交的382块土地为样本,综合考虑人口密度、容积率、使用期限、土地用途等多种影响因素,采取基准地价修正系数法、市场比较法、影响因素建模法对其价值及价值修正区间核算进行对比分析。研究结果表明,在土地使用类型不发生改变时,采用市场比较法核算其当期价值较为合理;在土地使用类型发生改变时,采用影响因素建模法核算其价值修正区间较为合理。Public administration and service land is a significant part of government＇s assets. Therefore,accounting its value is an important content in government＇s balance-sheet accounting. This paper argues that if the type of public management and service land was changed,the consideration of accounting its value range would have greater practical significance than the conventional current value accounting based on accrual system. The value range depends on how the land is dealt with when government confronts debt crisis. At the same time,the value range can be taken into account in the correction of current value accounting. A sample of 382 plots of land sold in the city of Wuhan in 2016 consists of population density,plot ratio,useful life,type of land use and other factors. On the basis,the basic land price correction method,market comparison approach,impact factors modeling method are used and compared in the accounting of land value. Empirical results show that if the type of land use did not change,the market comparison approach method is relatively more reasonable,otherwise the impact factors modeling method is relatively more reliable.

关 键 词：公共管理与公共服务用地 基准地价修正系数法 市场比较法 影响因素建模法 

分 类 号：F222.33[经济管理—国民经济]