基于会计准则的城市更新财务分析:方法与规划手段  

Financial analysis of urban renewal based on accounting standards:Methods and planning

作　　者：邱爽 吴元君[3] QIU Shuang;WU Yuanjun

机构地区：[1]中国电建集团华东勘测设计研究院有限公司 [2]厦门大学城乡规划设计研究院有限公司 [3]厦门市城市规划设计研究院有限公司

出　　处：《西部人居环境学刊》2024年第1期30-36,共7页Journal of Human Settlements in West China

摘　　要：目前针对我国城市更新的财务分析方法研究较为滞后。基于地方政府的视角,结合现代会计准则,构建了具有中国城市化特色并且与城市用地空间紧密结合的城市更新财务模型。城市的居住用地、公共配套用地以及产业用地分别对应财务模型中的融资、资产和收入项。城市更新的目标是地方政府在城市投融资阶段结束后,以资产负债表为基础寻求运营阶段利润的最大化。在基准财务分析的基础上,通过放松假设前提,进一步将其应用于对城市更新典型模式的分析,解读不同模式的财务本质以及背后隐藏的财务风险。结合以上分析,从用地结构调整、开发模式选择、公共资产盘活、产业用地出让以及用途和产权变更五个方面提出进一步优化我国城市更新的规划策略和具体手段。The research on financial analysis methods for urban renewal in China is relatively lagging behind.Based on the perspective of local governments and modern accounting standards,this paper constructs a financial model for urban renewal with Chinese urbanization characteristics and closely integrated with urban land use space.Chinese urban governments can be seen as platform enterprises that provide public services to various market entities in the city.Introducing the balance sheet and income statement in accounting can better simulate the financial situation of Chinese urban governments in the stages of urban construction investment and financing and urban operation.In order to better align with the actual development of cities,traditional accounting methods need to be processed to enable financial statements to form corresponding relationships with urban land space.The residential land,public supporting land,and industrial land in cities form financing,asset,and income items in the financial model.The goal of urban renewal is for local governments to seek maximum profits during the operational phase based on the balance sheet after the end of the urban investment and financing phase.On the basis of benchmark financial analysis,by relaxing assumptions,further applying them to the analysis of typical urban renewal models,interpreting the financial essence and risks behind different models.The financial risk of the property rights reset model lies in the fact that an increase in the plot ratio index will dilute the public net asset value corresponding to the housing(equity)held by the original urban shareholders.The expropriation and demolition compensation used for compensation will ultimately be amortized into the expense item of the income statement,resulting in a net loss of net profit,which is exactly equal to the depreciation of the housing assets of the original urban shareholders.The financial advantage of the autonomous renewal model is that it can avoid the cost of land acquisition and demolition compensa

关 键 词：会计准则 城市更新 财务分析 城市经营 

分 类 号：TU984.114[建筑科学—城市规划与设计] F299.27[经济管理—国民经济]