摘要
在对耕地资源实物量核算的基础上,从耕地资源的价值内涵出发,从经济价值、社会价值、生态价值角度构建耕地资源的资产价值量核算体系,并对1998年到2008年我国耕地资源的资产存量和流量进行了评价.结果表明,我国耕地资源的资产价值总量潜力巨大,现有耕地资源价值在市场上被大大低估.耕地资源的实物量和价值量呈逆向变化.研究结果有助于摸清我国耕地资源的资产量,丰富资源性资产的评估理论和方法,为农村土地资源的资产化运营和管理,探索农民财产性收入的增加途径提供科学依据.
Based on the physical accounting of farmland resources of China and according to the connotation of values of farmland resources, this paper constructs an asset evaluation model of farmland resources from the aspects of economic value, social value and ecological value. Using the above model, as a case study, the physical and asset stock and flow of China＇s farmland from 1998 to 2008 are evaluated. The results show that China has a great potential for the asset value of her farmland resources and the asset value of farmland has been greatly underestimated on the market. During the research years, the physical quantity China＇s farmland gradually decreased, but its values were multiplied. This study is expected to contribute to enriching the resources assets evaluation methods, finding out farmland assets amount in our country, providing a scientific foundation for farmland assets operation and management, and exploring ways to increase farmers＇ property income.
出处
《西南大学学报（自然科学版）》
CAS
CSCD
北大核心
2013年第11期127-132,共6页
Journal of Southwest University(Natural Science Edition)
基金
国家科技重大专项课题(2012ZX07104003)
中央高校基本科研业务费专项资金资助(XDJK2012C104)
关键词
耕地资源
资产价值
核算
land roperty income. resources
assets value
accounting
