The accounting of state-owned construction land assets is an important part of the accounting of natural resources assets owned by the whole people,and the practice of its accounting method is still in the initial stage.Taking Xi'an City as an example,this paper divides homogeneous areas according to the differences of land quality,function and value in different spatial locations within the administrative area,takes each homogeneous area as the basic accounting unit,evaluates and approves the land value level of sub-use in the basic accounting unit,and calculates the total amount of land assets combined with the corresponding physical amount of land.The method forms a price system covering the whole area and all kinds of land after the adjustment and perfection of the basic land price,which can meet the needs of the land asset management accounting of districts and counties at the present stage.Through accounting,it is found that some of the base map data is inconsistent with the thematic data,the expression of equity value is insufficient,and the combination with management practice is not strong,and the corresponding optimization suggestions are put forward.
关键词
土地经济/土地资源/资产核算/价格体系/均质区域
Key words
land economy/land resources/assets accounting/price system/homogeneous area
万方数据