摘要
立足泰兴市自然资源禀赋利用状况,开展其全民所有的自然资源资产价值的核算。在其价值核算构成上,主要表现其经济价值、社会价值和生态价值。在核算方法上,主要采用基准地价系数修正法、模糊数学模型、市场法等进行全民所有各类自然资源资产价值量的核算。上述价值构成和方法体系共同构建了全民所有自然资源资产价值核算体系。该体系通俗易懂、简便易操作,有利于科学客观计量全民所有自然资源资产价值,为自然资源资产价值核算工作提供相关技术支撑。
This paper carries out the accounting of the value of natural resources asset owned by the whole people,based on the utilization status of natural resource endowments in Taixing City.In the composition of value accounting,it mainly shows the economic value,as well as some social values and some ecological values.In terms of accounting methods,it mainly use the basic land price coefficient correction method,fuzzy comprehensive evaluation,market method,etc.to account the value of various natural resources asset owned by the whole people.The above-mentioned value composition and method system build a value accounting system for all natural resources asset owned by the whole people.This system is easy to understand and operated,which is conducive to accounting the value of natural resources asset owned by the whole people,and providing technical support for the preparation and inventory work of balance-sheet of natural resources asset.
作者
张伟
曹天邦
王程
Zhang Wei;Cao Tianbang;Wang Cheng(Taixing Bureau of Natural Resources and Planning,Taixing Jiangsu 225400,China;Jiangsu Jinningda Real Estate Appraisal Planning and Surveying Co.,Ltd.,Nanjing Jiangsu 210036,China)
出处
《国土与自然资源研究》
2023年第4期42-45,共4页
Territory & Natural Resources Study
关键词
自然资源资产
价值构成
核算方法
泰兴市
natural resources asset
value composition
accounting methods
Taixing City
