价值核算角度下自然资源资产清查核心问题探究  

Exploration into the Core Issues of Natural Resources Assets Inventory from the Perspective of Value Accounting

作　　者：边震 BIAN Zhen(Baoding Elfor Land Technology Co.,Ltd.,Baoding 071000,China)

机构地区：[1]河北省保定市艾尔福土地科技有限公司,河北保定071000

出　　处：《黑龙江国土资源》2024年第12期49-54,共6页Heilongjiang land and Resources

摘　　要：开展全民所有自然资源资产清查研究是当前我国学术研究和工作实践探索中的难点问题,其中对价格体系的建设与考量更是关乎国家自然资产总值的关键。本文首先分析了我国在资产清查工作中的探索历程,对价格体系建设过程中的重难点和关键技术进行了详细论述,了解了运用市场比较法建立价格核算体系的步骤和局限性,最终提出要得到更贴近实际的价值核算结果就要分析不同的样点价格影响因子带来的价格影响,侧重具体影响因子具体分析,并建议全面建立地价监测工作。It’s a difficult issue to carry out the research on the inventory of all-natural resources assets for the current academic research and work practice in China,among which the construction and consideration of the price system is critical for the total value of the country’s natural assets.This article firstly analyzes the process of China’s asset inventory work,elaborates the difficulties and key technologies in the process of price system construction and then analyzes the steps and limitations of using the comparison method to establish a price accounting system.This paper ultimately proposes that to obtain more accurate value accounting results,it is necessary to analyze the price impacts brought by different price influencing factors with the focus on specific influencing factors and suggestion on the comprehensive establishment of land price monitoring work.

关 键 词：资产清查 价值核算 价值体系建设 市场比较法 

分 类 号：P942[天文地球—自然地理学]