Research on the Accounting Methods of State-Owned Land Resources Assets
It is typical and representative to research the inventory accounting method for land resources,which are important components of natural resources as well as important medium and carriers of other natural resources.After clarifying contents of the inventory of land resource assets owned by the whole people,this paper uses the literature research method to check physical quantity and count value quantity according to the inventory practice of natural resource assets owned by the whole people.On the basis of that,a value inventory accounting method system based on"economic,social and ecological"values of land resource assets owned by the whole people is constructed.Besides,its feasibility is verified through empirical researches.The research results show that:①in the physical inventory process,land resources entirely owned by the public are primarily distributed as construc-tion land,accounting for more than 50％of the total.The proportions of unused and agricultural land are relative-ly low;②in terms of the components of land resource value,publicly owned construction land contributes the most to the total value of land resources,with residential land making the dominant contribution;③regarding the composition of land resource asset value,the value of publicly owned land resources in the study area is predomi-nantly attributed to its social value,which is 6.7 times higher than its economic value.
万方数据
维普
