基于产能理论的耕地资源资产经济价值核算路径探讨 ——以江西省为例

研究目的:探索基于产能理论的耕地资源资产经济价值核算路径,并以江西省为例进行试算。研究方法:Thornthwaite Mernoriae模型、指数和法、逐级修正法、收益还原法和比较研究法。研究结果:(1)耕地产能是耕地资源资产经济价值形成的重要基础,基于产能理论开展耕地资源经济价值核算可以有效反映耕地资源资产的经济价值水平;(2)价值整体空间分布与耕地质量和产能大体相同,呈现出中部鄱阳湖流域向周边逐步递减的趋势,高值区集中在鄱阳湖平原地区,符合江西省耕地资源开发利用实际;(3)本文核算结果与基于耕地流转租金收益的传统收益还原法核算结果无显著差距。研究结论:基于产能理论的耕地资源资产经济价值核算路径不仅能有效反映出耕地质量和产能对价值形成的基础作用,还可以客观反映出研究区域耕地资源资产经济价值的整体空间分布特征,可为完善耕地资源资产经济价值核算方法提供理论和实践参考。

Study on the Accounting Path of Economic Value of Cultivated Land Resource Assets Based on Capacity Theory: A Case Study of Jiangxi Province

The purposes of this paper are to explore the economic value accounting path of cultivated land resource assets based on productivity theory, and to estimate its amount in Jiangxi Province. Thornthwaite Mernoriae model, exponential sum method, step-by-step correction method, return reduction method and comparative study method were used. The results show that: 1) the economic value formation of cultivated land resource assets is based on the cultivated land productivity, and the economic value accounting of cultivated land resource assets based on capacity theory can be effectively reflect the economic value level of cultivated land resource assets. 2) The overall spatial distribution of value is roughly the same as the quality and productivity of cultivated land, showing a gradual decreasing trend from the central Poyang Lake basin to the periphery and high value areas are concentrated in Poyang Lake plain area, which is in line with the actual development and utilization of cultivated land resources in Jiangxi Province. 3) The accounting result has no significant difference compared with the calculation results based on the rental income of cultivated land transfer. In conclusion, based on productivity theory, the results of cultivated land assets economic value accounting can effectively reflect the impact of cultivated land quality and productivity on the value, and can objectively reflect the overall spatial distribution characteristics of cultivated land resource assets economic value in the study area. The accounting method can provide theoretical and practical reference for improving the economic value accounting method of cultivated land resource assets.