摘要
在自然资源资产负债表编制的背景下,我国的土地资源核算目前尚未能对土地资源质量进行精确反映。为符合自然资源资产负债表编制需求,针对耕地资源的自然质量,文章基于农用地分等成果与估价方法,提出其核算内容、思路,并详细阐明核算方法,构建其核算体系。
Under the background of the compilation of the balance sheet of natural resources,the accounting of land resources currently has not yet accurately reflected the quality of land resources in China.In order to meet the requirements of the compilation of the balance sheet of natural resources,and focusing on the natural quality of cultivated land resources,the paper puts forward the accounting contents and means based on the results of agricultural land classification and evaluation methods,explains the accounting methods in details,and constructs the accounting system.
作者
于志鹏
谭荣建
YU Zhipeng;TAN Rongjian(Faculty of Land Resource Engineering,Kunming University of Science and Technology,Kunming Yunnan 650093,China)
出处
《中国国土资源经济》
2020年第8期76-80,共5页
Natural Resource Economics of China
关键词
耕地资源核算
自然质量
农用地分等成果
农用地估价方法
自然资源资产负债表
cultivated land resources accounting
natural quality
the results of agricultural land classification
agricultural land valuation method
natural resources balance sheet
