耕地资源自然质量核算的探讨——基于农用地分等成果和估价方法  

Discussion on Natural Quality Accounting of Cultivated Land Resources—Based on the Results of Agricultural Land Classification and Evaluation Methods

作　　者：于志鹏 谭荣建[1] YU Zhipeng;TAN Rongjian(Faculty of Land Resource Engineering,Kunming University of Science and Technology,Kunming Yunnan 650093,China)

机构地区：[1]昆明理工大学国土资源工程学院,云南昆明650093

出　　处：《中国国土资源经济》2020年第8期76-80,共5页Natural Resource Economics of China

摘　　要：在自然资源资产负债表编制的背景下,我国的土地资源核算目前尚未能对土地资源质量进行精确反映。为符合自然资源资产负债表编制需求,针对耕地资源的自然质量,文章基于农用地分等成果与估价方法,提出其核算内容、思路,并详细阐明核算方法,构建其核算体系。Under the background of the compilation of the balance sheet of natural resources,the accounting of land resources currently has not yet accurately reflected the quality of land resources in China.In order to meet the requirements of the compilation of the balance sheet of natural resources,and focusing on the natural quality of cultivated land resources,the paper puts forward the accounting contents and means based on the results of agricultural land classification and evaluation methods,explains the accounting methods in details,and constructs the accounting system.

关 键 词：耕地资源核算 自然质量 农用地分等成果 农用地估价方法 自然资源资产负债表 

分 类 号：F301.2[经济管理—产业经济] F062.1