农用地价值评估中的纯收益核算技术方法研究

Net Income Calculation Techniques of Agricultural Land Evaluation

收益还原法是评估农用地价格的主要方法之一,因此在进行农用地价格测箅时,作为该方法中最重要的参数之一的客观纯收益,其确定就显得尤为关键。目前,客观纯收益的确定普遍存在着测算不合理,用实际纯收益代替预期纯收益等问题。为此,结合天津市农业生产实践和农用地估价实践活动,以基准作物作为区域内最有效利用方式下的耕作作物,通过产量比系数和基准作物的平均产量成本指数,将指定作物的总收益与成本换算为相应的基准作物的总收益与成本,探讨了客观纯收益确定的新方法,以期对具体的估价实践有一定的指导意义。

Income capitalization is one of the main methods for evaluation of agricultural land price. As one of the most important parameters in this method, the objective net-income determination is especially essential. Currently, problems exist in the determination of objective net income such as irrational net-income surveys and replacement of anticipated net-in-come by actual net-income. Based on the agricultural land calculation as well as agricultural production of Tianjin City, with benchmark crops as the farming crops in the most effective manner of land use in that region, this paper discusses a new method of determining objective net income by exchanging the total receipts and costs of designated crops into benchmark crops.