| 摘要: |
| 我国耕地价值核算的相关研究，经历了由单一的生产养育功能核算向经济价值、社会价值、生态价值等综合价值核算的发展过程。这种关注的转变，源于学者们对耕地价值外部性及征收补偿标准偏低等问题关注。由于耕地资源价值构成的复杂性，用以核算耕地价值的方法也多种多样，但收益还原法和替代法仍是主流的耕地价值核算方法。对于未来研究而言，如何依据环境的转变及时更新耕地资源的价值体系、进一步拓展耕地资源价值的核算方法以及探索耕地价值的补偿途径应得到学者们的进一步关注。 |
| 关键词: 耕地资源 价值构成 价值核算 |
| DOI：10.7621/cjarrp.1005-9121.20140513 |
| 分类号: |
| 基金项目:辽宁省2012年社会科学规划基金项目（L12BGL009）；2014年辽宁省经济社会发展立项课题（2014lslktziyyjj-24)；中国博士后科学基金面上资助（2014M551116） |
|
| LITERATURE REVIEW OF VALUE ACCOUNTING FOR ARABLE LAND IN CHINA |
|
Tang Ying1, Mu Huaizhong2
|
|
1.Philosophy and Public Management College, Liaoning University, Shenyang 110036;2.Population Research Institute of Liaoning University, Shenyang 110036
|
| Abstract: |
| The study of arable land value calculation in China had been transformed from only focusing on the capacity of arable to comprehensive values of arable, including the economic value, social value and ecological value. This transformation was caused by the attention paying on external value of arable land and low compensation standards for farmers when their land is acquired. Since the complicated composition of arable land value, many evaluation methods had been used for arable land value accounting. The main methods are income approach and substitution method. How to update the value system of arable land according to the different environment, and find new method for arable land value accounting and explore compensation approaches for arable land may be the hot points for future researches. |
| Key words: arable land resources value composition value accounting |
