| At present,the reform of rural property financing has been carried out for a period of time in China,and the pilot work of land contractual management right loan has also accumulated some experience.Domestic scholars mainly focus on the mode of land contractual management right loan,pilot effect analysis,farmers’ willingness to participate and other fields,while there are few studies on mortgage value evaluation.However,the development of land management right loan is in full swing.There is an urgent need for the determination of the mortgage value of land contractual management right.The difficulty of value evaluation causes financial institutions to consider the security of funds.They are relatively cautious when lending to farmers,thus can not fully meet the needs of farmers.Therefore,it is of great necessity to carry out research on the value evaluation of land contractual management rights,which can not only supplement the current research on the value evaluation of land contractual management rights,but also provide some help to solve the valuation problems in actual operation.This paper mainly studies the mortgage value evaluation of land contractual management right from three aspects.Firstly,from the theoretical point of view,this paper combs the methods of land contractual management right valuation,and summarizes the theoretical basis,specific methods,applicability,advantages and disadvantages of each method,so as to have a complete understanding of the current valuation methods.Secondly,it makes a detailed analysis of the operation mode,participating institutions and valuation methods of mortgage loan of land contractual management right in Area A.The validity of land contractual management right is evaluated by analyzing the valuation method of local land contractual management right through the valuation case of Area A.The valuation value of land contractual management right is calculated based on the case.The valuation value is compared with the value of local actual valuation to improve the valuation method and parameters of land contractual management right in Area A.In order to improve the evaluation system of management right value.Thirdly,through the analysis of valuation cases in Area A,the shortcomings of current valuation methods are found and relevant improvement suggestions are put forward.In the end,this paper holds that the adjusted income reduction method,based on the principle of prudence,can accurately calculate the mortgage value of land contractual management right,and can truly reflect the actual value.When evaluating the mortgage value of farmland management right,we should use different evaluation methods to reflect the real value of farmland contractual management right more completely according to different individuals,different crop plots,different soil conditions and different management modes. |
