建设用地资产负债表编制研究——以上海市B区为例

发布时间：2018-12-16 08:09

【摘要】：研究目的:研究建设用地资产负债表编制方法,探索适用于建设用地资产负债表的资产、负债具体内容和适宜的评估方法,提出建设用地资产负债表编制的政策建议。研究方法:基于文献研究法,明确建设用地资产负债表内涵和细目分类,并以上海市B区为例进行实证分析,进而提出开展建设用地资产负债表编制的政策建议。研究结果:(1)建设用地资产负债表包括资产、负债和净资产三部分;(2)建设用地资产负债表的核心是资产和负债的核算,要将建设用地按用途和功能分类,将负债根据成因分类并分别进行核算;(3)2014年B区内建设用地资源净资产总量为3581.03亿元,经济价值量为3669.13亿元,生态价值为-61.82亿元,建设用地负债价值为25.91亿元;(4)建设用地的生态价值和负债价值要引起重视。研究结论:建立建设用地资产负债表核算体系,可较为准确摸清地方土地利用和保护情况及效益水平,可以为地区进行土地规划、领导干部离任审计等提供数据基础。
[Abstract]:The purpose of this paper is to study the method of making balance sheet of construction land, to explore the concrete contents of assets, liabilities and appropriate evaluation methods of balance sheet of construction land, and to put forward some policy suggestions on the balance sheet of construction land. Research methods: based on the literature research method, the connotation and classification of the balance sheet of construction land are clarified, and the empirical analysis is carried out by taking area B of Shanghai as an example, and then the policy recommendations for the compilation of balance sheet of construction land are put forward. The results are as follows: (1) the balance sheet of construction land includes three parts: assets, liabilities and net assets; (2) the core of the balance sheet of construction land is the accounting of assets and liabilities. (3) the total net assets of construction land resources in area B in 2014 is 358.103 billion yuan, the economic value is 366.913 billion yuan, the ecological value is -6.182 billion yuan, and the debt value of construction land is 2.591 billion yuan; (4) the ecological value and debt value of construction land should be paid attention to. Conclusion: establishing the balance sheet accounting system of construction land can find out the situation and benefit level of local land use and protection accurately, and can provide data basis for land planning and audit of leading cadres leaving office.
【作者单位】：上海市地质调查院;上海市国土资源调查研究院;上海财经大学公共经济与管理学院;上海财经大学公共政策与治理研究院;
【基金】：国家社科基金项目“经济发达地区建设用地管理模式从增量化向减量化转轨机理及政策研究”(15BJL159);国家社科基金项目“经济发达地区建设用地系统减量化绩效(PCLSD)的理论、实证和政策建议研究”(17BGL158) 上海市教育委员会科研创新项目“地方政府经营土地政策对城镇化的影响及改革研究”(15ZS038) 上海市社科基金项目“基于自然生态空间视角的中国全国和典型省份环境税制度构建和政策模拟研究”(15GJ017)
【分类号】：F301.2

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