农村土地“三权分置”下承包经营权价值评估研究

Evaluation on the value of land management rightbased on “Three-Rights Separation” of rural land

在农村土地所有权、承包权、经营权三权分置制度创新及农村承包土地经营权流转需求不断增长背景下,对农村承包土地经营权价值进行评估成为经营权流转的关键问题。本文在界定"三权分置"下农村承包土地经营权价值内涵的基础上,研究农村承包土地经营权价值评估方法的选用,提出了假定自行经营的评估前提,分析了应用收益还原法评估经营权价值中的纯收益、还原率、净收益增长率及收益期等关键参数的求取,期望为农村承包土地经营权价值评估提供理论和方法指导。

The evaluation on the value of land management right has been one of the key problems for the circulation of land management right,especiallyunder the reform of ＂Three-Rights Separation＂ of rural land and with the growing demand of land management rightcir- culation. A new value connotation of land management right was defined in this paper. Through analysis and comparison of feasibility of common land valuation methods, income approach was considered the suitable means for The evaluation on the value of land management right, with the presumption of self- management. To further the applicability of this approach, a detailed analysis was taken on some critical parameters, such as the objective net benefit,capitaliza- tion rate,growth rate of net benefit, and the period of benefit. This study is expected to provide theoretical and methodological guidance on the evaluation of land management right.