摘 要
乡村振兴战略的实施对农村土地资产的合理评估提出了更高要求。由于农村土地资产具有特殊性和复杂性，传统的资产评估方法难以准确反映其真实价值。本研究旨在构建一套适用于乡村振兴背景下的农村土地资产评估体系，以提升农村土地资源配置效率，促进乡村经济可持续发展。本文通过文献分析、案例研究与定量模型相结合的方法，系统梳理了农村土地资产的价值构成与影响因素，并引入多维度评价指标，构建了基于收益还原法、市场比较法与成本逼近法的综合评估模型。研究结果表明，该模型能够有效反映农村土地资产在不同用途和权属状态下的价值差异，尤其在体现土地生态价值和社会效益方面具有明显优势。本研究的主要创新在于将乡村振兴战略目标与土地资产价值评估相结合，提出了动态化、多目标的评估框架，为农村土地制度改革和资本化运作提供了理论支持与实践工具。研究结论对于完善农村土地市场机制、推动城乡融合发展具有重要的现实意义和应用价值。
关键词：乡村振兴；农村土地资产评估；综合评估模型；土地资源配置；动态化多目标评估
Research on Rural Land Asset Valuation under the Background of Rural Revitalization
Abstract: The implementation of the rural revitalization strategy has imposed higher requirements for the accurate valuation of rural land assets. Due to their particularity and complexity, traditional asset valuation methods are often inadequate in accurately reflecting the true value of rural land assets. This study aims to establish a comprehensive evaluation system for rural land assets under the context of rural revitalization, with the ob jective of improving the efficiency of rural land resource allocation and promoting sustainable rural economic development. By integrating literature analysis, case studies, and quantitative modeling, this paper systematically examines the value composition and influencing factors of rural land assets. It further introduces multi-dimensional evaluation indicators and constructs a comprehensive valuation model based on the income capitalization approach, market comparison approach, and cost approach. The results indicate that the proposed model can effectively capture the value differences of rural land assets under different uses and ownership statuses, particularly demonstrating significant advantages in reflecting ecological value and social benefits. The main innovation of this study lies in integrating the strategic ob jectives of rural revitalization with the valuation of land asset value, proposing a dynamic and multi-ob jective evaluation fr amework that provides theoretical support and practical tools for rural land system reform and capital operations. The findings of this research hold substantial practical significance and application value for improving the rural land market mechanism and advancing integrated urban-rural development.
Keywords: Rural Revitalization; Rural Land Asset Evaluation; Comprehensive Evaluation Model; Land Resource Allocation; Dynamic Multi ob jective Evaluation
目 录
1绪论 1
1.1乡村振兴背景下农村土地资产评估的研究背景 1
1.2乡村振兴背景下农村土地资产评估的研究意义 1
1.3国内外关于农村土地资产评估的研究现状 1
1.4本研究的主要内容与方法 2
2乡村振兴战略对农村土地资产的影响机制 2
2.1乡村振兴政策对土地利用结构的调整作用 2
2.2农村土地流转制度改革的评估影响 3
2.3土地确权登记制度对资产评估的支撑作用 3
2.4农村土地多功能性提升带来的价值变化 4
3农村土地资产评估的理论基础与方法体系构建 4
3.1农村土地资产评估的基本理论依据 4
3.2市场比较法在农村土地评估中的适用性分析 5
3.3收益还原法在农业用地价值测算中的应用 5
3.4成本法与剩余法在特殊用途土地中的评估实践 6
4典型地区农村土地资产评估实证分析 6
4.1样本地块选取与数据采集方法 6
4.2不同区域耕地资产价值差异分析 7
4.3宅基地与集体建设用地评估案例比较 7
4.4土地评估结果与乡村产业发展关联性探讨 8
结论 8
参考文献 10
致 谢 11
