福清市农用地资源资产核算研究

Study on Asset Accounting of Agricultural Land Resources in Fuqing City

以福清市为例,使用基准地价修正法、征地统一年产值标准法、当量因子法和成本法等方法核算东南沿海地区农用地资源资产价值,并编制农用地资源资产负债表.研究结果显示:(1)2017—2020年福清市农用地资源资产实现较快增长,资产总量从1 162.82亿元增长到1 414.54亿元,增长了21.65%;(2)从资产价值量构成来看,社会价值增长最为明显,2017年和2020年分别占资产价值量的41.43%和48.96%,同比增长了44.41%;(3)从资产负债价值量来看,2017—2020年福清市农用地资产负债价值量总量为2.34亿元,化肥治理成本最高,共1.88亿元,占总负债的80.20%.研究结论:基于县级土地利用变更库数据,能够对农用地资源存量进行较为精确地统计,是农用地资源资产核算的重要的数据基础.

Taking Fuqing city as an example,the value of agricultural land resource assets in the southeast coastal region was accounted for using the benchmark land price revision method,the standard method of uniform annual output value of land acquisition,the equivalent factor method and the cost method,and a balance sheet of agricultural land resources was prepared.Research results:(1)Fuqing agricultural land resource assets achieved faster growth from 2017 to 2020,and the total amount of assets grew from 116.282 billion yuan to 141.454 billion yuan,an increase of 21.65%.(2)In terms of the composition of asset value volume,social value grows most obviously,accounting for 41.43% and 48.96% of asset value volume in 2017 and 2020 respectively,a year-on-year increase of 44.41%.(3)In terms of the value volume of assets and liabilities,the total value volume of agricultural land resource assets and liabilities in Fuqing City from 2017 to 2020 was 234 million yuan,and the highest cost was the fertilizer management cost of 188 million yuan,accounting for 80.2% of the total liabilities.The study concludes that based on data from the county-level land use change database,it can provide more accurate statistics on the inventory of agricultural land resources,which serves as an important data foundation for the accounting of agricultural land resources assets.