试论石油企业土地使用权评估方法

ASSESSMENT OF LANDUSE RIGHT OF PETROLEUM ENTERPRISES

土地资产是企业资产的重要组成部分,也是企业生存和发展的一项重要生产要素,在企业的生产和经营中发挥着越来越重要的作用。石油企业是用地大户,不仅是国家政策重点支持的能源企业,还是关系着国计民生的支柱产业。在分析我国石油企业土地使用现状以及石油企业土地特殊性的基础上,结合土地使用权评估的各种方法,归纳出适合我国国情以及石油企业的土地使用权评估方法,认为收益还原法是目前为止最适合石油企业土地使用权评估的方法。

Land capital,one important component of corporate capitals and an important productive element in corporate development,is playing an increasingly important role in corporate production and management.Based on the analysis of the status quo and unique characteristics of petroleum corporations' land use,and by examining various land-use assessment methods,we attempt to specify land-use right assessment methods suitable for petroleum corporation in China and we conclude that present earning value method is the most suitable method of land-use assessment for petroleum enterprises by now.