基于不同核算方法的全民所有建设用地资源资产经济价值研究——以江西省安福县为例

Research on the Economic Value of Resource Assets of Nationally Owned Construction Land Based on Different Accounting Methods——Taking Anfu County,Jiangxi Province as an Example

本研究基于现行土地产权制度背景,在土地资源资产价值估算的理论分析基础上,构建全民所有建设用地资源资产价值体系,并以安福县为案例区,采用基准地价修正法、交易地价测算法分别对有限年期的土地使用权、无限年期的土地所有权进行价值估算。结果表明,基于交易地价测算法估算的结果在更多情况下高于基于基准地价修正法所估算的结果,约为基准地价修正法估算结果的2~3倍。以第三次全国国土调查数据为基础,对于区域总建设用地,可分地类按无限年期估算其经济价值,从而摸清全民所有建设用地资源资产家底;而对于有明确土地使用权人的建设用地,则可以已供应数据为底数计算有限年期经济价值。

In the context of the current land property rights system,this paper aims to construct a system of value of nationally owned construction land resources based on relevant theories,and adopts the benchmark land value correction method and the transaction land value measurement method to estimate the value of land use rights with limited tenure and land ownership with unlimited tenure respectively,taking Anfu County as an example.The research findings indicate that the results of the transaction land value estimation are higher than those of the benchmark land value correction in most cases,and the former is about two to three times higher than the latter.Based on the data of the Third National Land Survey,the economic value of the total construction land in the region can be estimated by land type according to the infinite term,so as to get a clear picture of the resource assets of all the construction land;while for the construction land with clear land use rights holders,the economic value of the finite term can be calculated based on the supplied data.