上海市国有建设用地资产核算方法及清查实践

Shanghai state-owned construction land asset accounting method and inventory practice

国有建设用地资产作为全民所有自然资源资产中数据沉淀最为丰富、价格体系建设最为成熟的资源资产门类,是全民所有自然资源资产核算的重要组成部分。本文以上海市为例,首次提出了全空间全要素全周期实物量核算内容、国有建设用地主导价值核算分类体系。根据上海城市后工业化发展阶段特征,将国有建设用地资产价值量划分为经济价值量与社会价值量两类。尝试建立核算价格体系,开展经济价值量估算;社会价值量的测算分别探索社会平均成本法、基本成本法和市场替代法的核算路径,对比发现市场替代法核算结果兼顾成本与效率。核算主要难点在于专题数据基础不完善、价值量结果存在一定偏离、核算成果与其他相关工作之间衔接不足等,对此本文提出现阶段相应的可行解决建议。

As a category of natural resource assets owned by the state,state-owned construction land has the most abundant data precipitation and the most mature price system construction.They are an important part of the accounting of national natural resource assets.Taking Shanghai as an example,this study proposes,for the first time,a comprehensive physical quantity accounting content covering all space and elements throughout the entire life cycle and a classification system for valuing state-owned construction land assets.Based on the characteristics of Shanghai’s post-industrial development stage,the value of these land assets can be divided into two categories:economic and social.An attempt is made to establish an accounting price system and estimate its economic value.The measurement of social value explores the accounting paths of the social average cost method,basic cost method,and market substitution method,and compares the results to find that the market substitution method considers both cost and efficiency.The main difficulties in the accounting process lie in the incomplete thematic data foundation,certain deviations in the value results,and insufficient direct connections between the accounting results and other relevant work.This paper proposes feasible solutions to address these challenges at the current stage.