集体经营性建设用地入市收益分配优化研究——以广西北流市的改革试点为例  

On Optimization of Land Income Distribution in Transaction of Rural Commercial Collective-owned Construction Land:A Case Study of the Reform Pilot in Beiliu City

作　　者：周小平 冯宇晴 余述琼 ZHOU Xiaoping;FENG Yuqing;YU Shuqiong(不详)

机构地区：[1]北京师范大学政府管理学院,北京100875 [2]国家自然资源督察广州局,广东广州510030

出　　处：《南京农业大学学报（社会科学版）》2021年第2期116-125,共10页Journal of Nanjing Agricultural University(Social Sciences Edition)

摘　　要：合理平衡集体经营性建设用地入市收益是入市工作有序落实的关键,也是促进城乡统一建设用地市场的基础。通过统一入市与出让土地价值内涵和核算口径,以广西北流市为例,采用剩余法和成本法核算不同研究单元和区位类型的收益分配,对比分析入市与出让的土地收益分配差异,剖析入市收益分配的特征与问题。结果表明:(1)因入市的市场化程度较低,入市土地总价值低于出让土地总价值,导致可分配资金难以保障分配需求;(2)入市成本核算不规范,导致入市过程成本低于出让过程成本;(3)入市的农民集体收益高于或等于出让的农民集体收益,入市的政府收益低于出让的政府收益,这“一高一低”的分配格局存在一定合理性。由此提出收益分配优化建议:在强化市场引导和规范成本管理的基础上,坚持“一高一低”的分配格局,保障农民集体的产权收益;坚持可操作性原则,动态对标出让模式,保障两种模式下收益分配的大体平衡,进而由各地根据实际情况确定具体分配比例;此外,以入市总价值扣除过程成本为收益分配基数,优先保障农民集体收益。Reasonably balancing the land income distribution in the transaction of rural commercial collective-owned construction land(TRCCCL)is the key to the orderly implementation of its work,and is also the basis for promoting the construction of a unified urban and rural construction land market.Taking Beiliu City as an example,through unifying the value connotation and accounting caliber of TRCCCL and state-owned land transfer(SLT),the surplus method and cost method were adopted to calculate the income distribution in different research units and locations.Besides,the differences in land income distribution between TRCCCL and SLT were compared and analyzed.Also,the characteristics and problems of income distribution of TRCCCL were analyzed.The results showed that:(1)The total value in TRCCCL is lower than that in SLT because of the incomplete marketization in TRCCCL.As a consequence,the total capital is not enough to distribute between the farmer,collective and government.(2)The process cost in TRCCCL is lower than that in SLT because of the non-standard cost accounting in TRCCCL.(3)The income of farmer and collective in TRCCCL is higher than that in SLT in urban areas,however,the two are almost the same between TRCCCL and SLT in rural areas.The income of the government in TRCCCL is significantly lower than that in SLT.The distribution pattern of“farmers get more and the government gets less”is reasonable to some extent.Therefore,the optimization suggestions of income distribution are made.It is supposed to improve the income distribution management from three aspects on the basis of strengthening market guidance and improving cost management.First,adhere to the distribution pattern of“farmers get more and the government gets less”,so as to safeguard the property rights of farmers.Second,according to the principle of operability,use SLT as a reference dynamically and guarantee the general balance of land income distribution in the two patterns.Regarding to the fact,the government should determine the standard

关 键 词：土地收益分配 集体经营性建设用地 国有土地出让 北流市 

分 类 号：F301.1[经济管理—产业经济]