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资产评估在农村土地制度改革中的应用研究

Research on the Application of Asset Appraisal in the Reform of Rural Land System
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摘要 农村土地制度改革是我国经济体制改革的重要组成部分,也是经济发展的关键环节。新修改的土地管理法在征地制度、集体经营性建设用地入市制度、宅基地制度作出了多项创新性的规定。但在新《土地管理法》的应用中也出现了一些影响改革效果的现实问题。因此文章利用四层次社会科学分析框架对农村土地制度改革进行分类,明确了资产评估在土地制度改革中发挥作用的层次。根据改革现状,提出了当前我国农村土地制度改革存在的问题及相应对策,以期为新形势下资产评估在农村土地制度改革中的应用提供借鉴和参考。 The rural land system reform is an important part of China's economic system reform,and also the key link of economic development.The newly revised land management law has made a number of innovative provisions in the land expropriation system,the collective operational construction land market system,and the homestead system.But there are also some practical problems that affect the reform effect in the application of the new Land Management Law.Therefore,this paper uses four-level social science analysis framework to classify the rural land system reform,and clarifies the level of the role of asset appraisal in the land system reform.According to the current situation of the reform,the problems existing in the current rural land system reform in China and the corresponding countermeasures are put forward,in order to provide reference for the application of asset appraisal in the rural land system reform under the new situation.
作者 汤葆坤 TANG Baokun(School of Accounting,Lanzhou University of Finance and Economics,Lanzhou 730020,China)
出处 《商业观察》 2024年第29期87-90,共4页 BUSINESS OBSERVATION
关键词 资产评估 农村土地制度改革 三块地改革 asset appraisal rural land system reform three-block land reform
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