国有土地资源资产核算方法研究  

Research of Accounting Methods of State-owned Land Resources and Assets

作　　者：张林曼 ZHANG Linman(Fujian Geologic Surveying and Mapping Institute,Fuzhou 350100,China)

机构地区：[1]福建省地质测绘院,福建福州350100

出　　处：《测绘与空间地理信息》2021年第12期213-215,共3页Geomatics & Spatial Information Technology

摘　　要：以南平市为例,通过国有土地实物量核算、耕地质量核算、经济价值核算3个方面来研究国有土地资源资产核算的方法,并对核算结果进行分析,探索资产核算的具体实践应用。Taking Nanping City as an example,this paper studies the method of asset accounting of state-owned land resources from three aspects:physical quantity accounting of state-owned land,cultivated land quality accounting and economic value accounting,analyzes the accounting results,and puts forward the concrete practical application of asset accounting.

关 键 词：价值核算 经济价值 自然资源资产 

分 类 号：P271[天文地球—测绘科学与技术]