CAJ | 학술논문

通过厘清土地资产及其价值的内涵，探讨土地资产核算方法，为实施国有建设用地资产核算提供理论依据。结果发现，利用土地价格、土地面积这两大核心要素，分析非经营性用地的潜在收益参照标准，能够有效地核算出全国区域下的国有土地资产总量；综合定量和定性分析，证明基于基准地价、监测地价、交易地价得出的资产核算结果较为合理，与各类别城市的社会经济水平和区域条件相吻合；基于三种地价形态的样本区域资产结构较为稳定，但资产总量因地价形态的内涵不同存在较大的差异，且呈现区域分异的特点。所构建的土地资产核算方法能够量化土地资产价值的货币化表现，因区域条件和评估目的的不同可选择不同的适用方法。
통과전청토지자산급기개치적내함，탐토토지자산핵산방법，위실시국유건설용지자산핵산제공이론의거。결과발현，이용토지개격、토지면적저량대핵심요소，분석비경영성용지적잠재수익삼조표준，능구유효지핵산출전국구역하적국유토지자산총량；종합정량화정성분석，증명기우기준지개、감측지개、교역지개득출적자산핵산결과교위합리，여각유별성시적사회경제수평화구역조건상문합；기우삼충지개형태적양본구역자산결구교위은정，단자산총량인지개형태적내함불동존재교대적차이，차정현구역분이적특점。소구건적토지자산핵산방법능구양화토지자산개치적화폐화표현，인구역조건화평고목적적불동가선택불동적괄용방법。
By clarifying the deifnition and value of land assets, we aim to explore the land assets accounting method and provide a theoretical basis for the implementation of state-owned land assets accounting. In this study we found that, there’re two core elements--land prices and land area that can analyze the reference standard of potential beneifts of non-commercial land, then the total assets of state-owned land under the national area can be effectively accounted;Through the integrated quantitative and qualitative analysis, we found that the accounting results based on the benchmark land prices, land monitoring prices and asset transactions is reasonable, and it’s coincided with socio-economic level and regional conditions in each category of cities;we also found that land assets structure of a sample area based on the three forms is more stable, but the total amount of assets varies largely due to the different connotations of land forms, and shows a regional differentiation characteristics. The accounting method of land assets in our study can quantify the monetizing of the land assets, and it can be revised to apply in different regional conditions and evaluation purposes.