土地资源资产负债核算方法与实践研究——以太原市为例  

Accounting Method and Practice of Land Resource Asserts and Liabilities

作　　者：张彦忠 吴青龙[1] ZHANG Yanzhong;WU Qinglong(School of Economics and Management,North University of China,Taiyuan 030051,China)

机构地区：[1]中北大学经济与管理学院,太原030051

出　　处：《河南科学》2023年第7期1055-1062,共8页Henan Science

基　　金：教育部人文社会科学研究规划基金项目(21YJA790062);山西省研究生创新项目(2022Y639)。

摘　　要：基于土地资源资产负债核算领域研究,构建土地资源资产负债核算框架,之后在实物量核算的基础上采用当前比较主流的收益还原法、当量因子法、替代市场法等核算了土地资源资产价值量,从土地资源过耗负债、土地资源环境损害、土地资源生态破坏三方面核算了土地资源负债价值量,并以太原市为例,编制太原市2018年和2020年土地资源资产负债表.结果表明:(1)耕地资源的社会价值远高于经济价值,在追求耕地带来经济利益的同时,更应该重视其社会价值.(2)土地资源负债主要来源于土地资源过耗. 2018年,太原市土地资源过耗负债占当年该市GDP总量的45.56%,在开发利用中应当严控城市新增建设用地的规模,防止土地资源过度消耗.(3)太原市2018年和2020年土地资源净资产分别是该市当年GDP的0.86倍和1.15倍,显示出土地资源的巨大价值,充分说明了土地资源在人类社会可持续发展中的重要性.Based on the research in the field of land resource asset and liability accounting,the accounting framework of land resource asset and liability is constructed.The value of land resource asset is calculated by using the current mainstream income reduction method,equivalent factor method and alternative market method on the basis of physical quantity accounting.The value of land resource debt is calculated from three aspects:overconsumption debt,environmental damage and ecological damage of land resources.Taking Taiyuan City as an example,the balance sheet of land resources of Taiyuan City in 2018 and 2020 is compiled.The results show that:①The social value of cultivated land resources is much higher than the economic value,and more attention should be paid to its social value while pursuing the economic benefits brought by cultivated land.②The debt of land resources mainly comes from the over-consumption of land resources.The debt of over-consumption of land resources in Taiyuan accounted for 45.56%of the total GDP of the city in 2018.During the development and utilization,the scale of new urban construction land should be strictly controlled to prevent the excessive consumption of land resources.③The net assets of land resources in Taiyuan in 2018 and 2020 are 0.86 times and 1.15 times of the GDP of that year respectively,which shows the great value of land resources and fully demonstrates the importance of land resources in the sustainable development of human society.

关 键 词：土地资源资产 土地资源负债 资产负债表 价值量 

分 类 号：F205[经济管理—国民经济]