成本逼近法及其在农地评估中的应用.pdfVIP

24 卷第 6 期 资 　源 　科 　学 Vol. 24 ,No. 6 2002 年 11 月 RESOURCES SCIENCE Nov. ,2002 成本逼近法及其在农地评估中的应用 单胜道 ( 同济大学经济与管理学院 ,上海 　200092) 　　摘要 :成本逼近法是国际上公认的土地价格评估的基本方法之一 。在运用成本逼近法时 ,待估地块的 价格是由开发具有同样效能的土地的劳动耗费和物质费用所决定的。目前 ,我国农地市场极不发育 ,成本 逼近法是一种较好的评估方法 ,但在具体的应用中受到了一定的限制 。本文较全面地分析了农地成本价 格的构成 ,并结合评估案例 ,对成本逼近法本身进行客观评价 。 关键词 :地价评估 ;成本价格 ;成本逼近法 ( ) 中图分类号 :F301 　　文献标识码 :A 　　文章编号 :1007 - 7588 2002 06 - 0018 - 04 THE COST APPROACH AND ITS APPLICATION TO AGRICULTURAL LAND EVAL UATION SHAN Shengdao ( College of Economics and Management , Tongji University , Shanghai 200092 , China) Abstract :The cost approach is one of the basic methods for land price appraisement , which has been well ac knowledged at home and abroad. In terms of cost approach , price of land to be appraised is determined by the labor expense and material cost that are brought by developing the land with the same efficiency. Since the agricultural land market in our country has not been well developed at present , the cost approach is an appropriate method for land price evaluation. However , there are some limits in practical application. Thus , the main concern of this paper is first devoted to analyzing the elements of agricultural land price. And then , based on case studies , a comprehensive evaluation for cost approach is presented. Key words :Landprice assessment ; Cost price ; Cost approach 　　在我国市地价格评估中 ,常用的方法有收益 及其在农地价格评估中的应用作如下探讨 。 还原法 、市场比较法 、成本逼近法和基准地价系 1 　方法概述