会计学院知识库

历史文物作为人类创造或与人类相关的古代、近代至现代的物质文化遗存，在人类社会发展历程中展现出巨大的历史、科学、纪念与艺术价值，并且其作为中国优秀文化的物质载体，在社会主义文化建设和兴盛繁荣的过程中发挥着重要作用。21世纪以来文物保护工作逐渐出现新的问题，由于发现的文物数量不断增多，文物保护需求提高，这使得我国文物治理能力以及保护管理体系面临巨大的挑战。文物保护模式在当前实践中逐渐开始转变，由传统的物质性工艺修复和技术性维护保存转变为文物资产价值化导向的保护形式，文物价值化已成为文物保护的关键问题。

《政府会计制度——行政事业单位会计科目和报表》中缺少对不可移动文物资产的价值计量，仅按照文物文化资产的取得方式，对可移动文物利用历史成本的方式进行价值计量，政府财务报告有失完整。因此，本文在梳理归纳国内外文化遗产经济属性和资产定价研究现状的基础上，对环境重置成本法应用合理性和可操作性进行说明，构建于不可移动文物资产价值计量模型，对恢复层成本、维护层成本、战略层成本三层成本进行归纳、分析和计算。并将该模型应用于麦积山石窟资产价值计量，通过计算结果建立麦积山石窟价值实现标准，提出价值实现路径。

Historical relics are the general term of ancient, modern and even modern material cultural relics created by human beings and related to human activities with historical, artistic, scientific and commemorative values in the development of human society. Cultural relics, as the carrier of China's excellent history and culture, play an important role in the prosperity of culture and the construction of socialist culture.  At the present stage, the construction of cultural relics management system and the improvement of governance capacity are urgent. In the current practice of historical cultural relics protection, value problem has become the core issues, protected mode is kept by the past simple heritage of material entity, technical protection to prevent the damage of its degradation, and gradually development for the protection of the values oriented mode, in this case, the historical relics have highlighted the importance of asset value.

The "Government Accounting System -- Accounting Items and Statements of Administrative Institutions" lacks the measurement of the value of immovable cultural assets. It only measures the historical cost of the use of movable cultural relics in accordance with the acquisition method of cultural relics and cultural assets, and the government's financial report is incomplete. Therefore, this article in combing inductive economic attributes and cultural heritage asset pricing research status at home and abroad, on the basis of replacement cost method applied to the environment the rationality and operability, cannot move assets value measurement model, builds on the recovery cost, cost of maintenance costs, strategic layer three layer induction, analysis and calculation. The model is applied to the value measurement of Maijishan grottoes, and the value realization standard is established and the value realization path is proposed.