Research On Method Of Agricultural Land Resource Valuation And Accounting

The agricultural land resource includes not only economic value, but also social value, ecologic value, and spiritual value. But when agricultural land is transferred to non-agricultural, the price embraces economic value only. That leaded to low price, and too much agricultural land was becoming into non-agricultural land and resulting in waste. In order to make valuable land resource used reasonably and protect the farmers' interest, we must study the value of agricultural land resource and its assessment. Just based on such a background and practical needs, this paper makes systematic research on the value of agricultural land resource. The main content and conclusion are as following:1. Using the theory of eco-economics and connecting the concept of "agricultural land", the paper studied the range and characteristics of agricultural land resource, elaborated the crisis faced on the resource, then made a retrospect and an expectation of the service value of ecosystem and agricultural land resource.2. The connotation and characteristics of the ecosystem were analyzed. Next, the author confirmed four type function of agricultural land resource.3. From the point of philosophical value, the paper analyzed the connotation of the value of agricultural land resource, discussed the fundamental theories of it. According to the function of the resource, its valuation was classified into economic value, social value, ecological value and spiritual value. Based on the function of agricultural land resource, the author listed the factors which effects the overall value.4 . The theoretical bases of agricultural land resource value assessment were discussed on the whole, including the theory of welfare economics, theory of land ecological value assessment theory and rent theory. The basic principles and the characteristics of this assessment were also discussed. Based on these discussions, some assessment methods of agricultural land resource value were probed.5. This parties the case study of assessment at Liulin county in Shanxi. According to Liulin's data and adopting industrial oxygen-producing method, project-substituting method, income approach , the overall value of agricultural land resource of Liulin was evaluated. The result as following: economic value was 43492.71×104 yuan; social value was 1583844.13×104 yuan; ecological value was 387562.79×104 yuan and spiritual value was 36.39×104 yuan.The results show that the value of agricultural land resource is composed of economic value, social value, ecologic value and spiritual value. Correspondingly, the method system of value assessment is composed of the methods which can be accounted the four types of value. THe result of value assessment of agricultural land resource in Liulin indicates that the sum of social value, ecologic value and spiritual value exceeds its economic value greatly. That indicates value assessment of agricultural land resource is very important to settling land price, protect agricultural land from turning into non-agricultural land and land resource's sustainable use and protecting.