CAJ | 학술논문

收益还原法是评估农用地价格的主要方法之一，因此在进行农用地价格测算时，作为该方法中最重要的参数之一的客观纯收益，其确定就显得尤为关键。目前，客观纯收益的确定普遍存在着测算不合理．用实际纯收益代替预期纯收益等问题。为此，结合天津市农业生产实践和农用地估价实践活动，以基准作物作为区域内最有效利用方式下的耕作作物，通过产量比系数和基准作物的平均产量成本指数，将指定作物的总收益与成本换算为相应的基准作物的总收益与成本，探讨了客观纯收益确定的新方法。以期对具体的估价实践有一定的指导意义。
수익환원법시평고농용지개격적주요방법지일，인차재진행농용지개격측산시，작위해방법중최중요적삼수지일적객관순수익，기학정취현득우위관건。목전，객관순수익적학정보편존재착측산불합리．용실제순수익대체예기순수익등문제。위차，결합천진시농업생산실천화농용지고개실천활동，이기준작물작위구역내최유효이용방식하적경작작물，통과산량비계수화기준작물적평균산량성본지수，장지정작물적총수익여성본환산위상응적기준작물적총수익여성본，탐토료객관순수익학정적신방법。이기대구체적고개실천유일정적지도의의。
Income capitalization is one of the main methods for evaluation of agricultural land price. As one of the most important parameters in this method, the objective net-income determination is especially essential. Currently, problems exist in the determination of objective net income such as irrational net-income surveys and replacement of anticipated net-in-come by actual net-income. Based on the agricultural land calculation as well as agricultural production of Tianjin City, with benchmark crops as the farming crops in the most effective manner of land use in that region, this paper discusses a new method of determining objective net income by exchanging the total receipts and costs of designated crops into benchmark crops.