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作 者:赵学宁 ZHAO Xuening(Ningxia Hengzheng Real Estate Appraisal Consulting Co.Ltd.,Yinchuan 750002,China)
机构地区:[1]宁夏恒正不动产评估咨询有限公司,银川750002
出 处:《科技和产业》2025年第6期259-267,共9页Science Technology and Industry
摘 要:实现全民所有自然资源资产所有权权益的前提在于对资产价值的准确评估,随着研究的不断深入,自然资源资产评估的范畴已从最初的单纯计量经济量价值,逐步拓展至更为复杂的经济-生态综合价值。因此,对自然资源资产评估提出了全面化和系统化的要求。结合自然资源委托代理机制的要求与实践探索,对自然资源资产价值评估框架的构建进行了研究,在厘清各评估事项之间逻辑关系的基础上,探索构建全民所有自然资源资产所有权委托代理宗旨下的自然资源资产评估框架,以期对自然资源资产所有权委托代理中价值核算和后期所有者权益的落实有所裨益。The premise of realizing the ownership rights and interests of national natural resource assets lies in the accurate evaluation of asset value.With the deepening of research,the scope of natural resource asset evaluation has gradually expanded from the initial simple econometric quantity value to the more complex economic-ecological comprehensive value.Therefore,a comprehensive and systematic requirement is put forward for the evaluation of natural resources assets.Based on the requirements and practical exploration of the natural resource principal-agent mechanism,the construction of the natural resource asset value evaluation framework was studied,and the construction of the natural resource asset evaluation framework under the principal-agent purpose of national ownership of all natural resource assets on the basis of clarifying the logical relationship between various evaluation items was exploresd.It is expected to be beneficial to the value accounting and the implementation of the owner’s equity in the later stage of the entrustment of the ownership of natural resources assets.
关 键 词:全民所有 自然资源资产 委托代理 价值 评估框架
分 类 号:F062.1[经济管理—政治经济学] F205F964
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