| With the high development of the market economy,people’s demand for land resources has become increasingly strong.In the face of a series of problems,such as whether the circulation and utilization of land can be fully and effectively realized and whether the land market management can be effectively promoted,land price evaluation has become a core element that both the government and the market must face and pay attention to.The vigorous development of higher education advocated by science and education has been followed by the rapid expansion of the scale of university land.However,the investment of national education funds is limited,and the capital bottleneck in the construction of new campuses has led many universities to bear huge loans,which has restricted the development of higher education.Based on this,land replacement has been introduced into colleges and universities,and has gradually become one of the main means for colleges and universities to resolve the debt crisis.As an important tangible asset of colleges and universities,land has a huge asset value.It is the basis for accounting the operating costs of colleges and universities and evaluating the Input-output Performance of colleges and universities,and it is also an essential link in the process of land replacement.On the basis of being familiar with the relevant theories of land valuation,this paper takes the land of D University as the object to be appraised,and takes October 31,2021 as the benchmark date for the appraisal,and selects the benchmark land price coefficient correction method and the market comparison method to evaluate the land value of D University.In the research process of this paper,the land use of D University is mainly analyzed and set.Based on its land nature and various characteristic factors,combined with the macro impact of urban planning,and considering the applicability and operability of various valuation methods,the benchmark land price coefficient correction method and market comparison method are selected as the valuation methods of this paper.The weighted average of the valuation results of the two methods is used to determine the land value of D University.When using the standard land price coefficient correction method,the standard land price achievement report and the standard land price correction system of S city are used as the basis data for each factor correction;When using the market comparison method,four plots with the same or similar land conditions as those of D University within two years are selected as comparable transaction cases in the same region.When determining the correction factor index,macro and micro factors are comprehensively considered to improve the objectivity and reality of the valuation to a certain extent.After evaluation,it is calculated that the land value of D University on October 31,2021 is 2.148 billion yuan.The purpose of this study is to have a certain grasp of the reserve price of D University’s land when it is listed for transfer,help d university to make land decisions,and also provide relevant reference for real estate development enterprises to purchase D University’s land.Analyzing the differences between the results of the two methods,summarizing the limitations of this valuation study and looking forward to the future perfection of these limitations can bring solutions and reference to subsequent research and practice. |