全民所有自然资源资产负债表编制中土地资源价值核算体系构建

Construction of land resource value accounting system in compilation of national-owned natural resources balance sheet

科学核算出全民所有土地资源资产价值是全民所有自然资源资产负债表编制中的一项重要环节。土地资产价值涉及经济、生态、社会三方面,各方面核算方法多样,但缺乏统一的口径和标准,将会导致各地的价值评估结果无法纳入一致进行比较。以自然资源资产负债表编制为基础,以河南省M县为例,探索土地资源资产价值的核算思路、指标与核算方法,在县级层面研究构建其土地资源的经济、生态和社会价值核算体系,以期为全面开展土地资源资产核算工作提供参考。

The scientific calculation of the value of the assets of land resources owned by the whole people is an important link in the preparation of the balance sheet of all natural resources owned by the people.The value of land assets involves three aspects:economy,ecology and society.There are various accounting methods in each aspect,but the lack of a unified caliber and standard will cause the value evaluation results of various regions to be unable to be included in a consistent comparison.Based on the preparation of natural resource balance sheets,taking M County in Henan Province as an example,explore the accounting ideas,indicators and accounting methods of the value of land resources and assets,and study and build the economic,ecological and social value accounting system of its land resources at the county level.In order to provide a reference for the comprehensive development of land resource asset accounting.