我国耕地资源资产核算方法研究

A Study on Method of Cultivated Land Resource Assets Accounting in China

分析了我国耕地资源内部空心化现象及耕地资源资产的内涵 ,提出了内部耕地资源资产估价方法 ,据此可以建立耕地资源资产核算制度 。

The article analyses the inside-hollow phenomenon of cultivated land resource and the intension of cultivated land resource assets in China, and puts forward the method of valuation on inside cultivated land resource assets. By which the assets accounting institution of cultivated land resource is established, and the keeping-value and increment of cultivated land resource assets are realized.