会计学院知识库

      最新修订的《土地管理法》于二零二零年一月开始正式执行，其第六十三条规定在全国范围内，将允许集体经营性建设用地可以不进行土地征收，直接入市流转交易，这表明其入市将从地方试点改革走向全国性探索。全国范围内推展的入市改革，迫切需要规范适用的估价方法指导入市交易。但是经过现有文献分析，发现法律意义上的入市和入市实践改革之间，依然存在着很大现实差异。在集体经营性建设用地价值评估的过程中，鉴于我国目前的集体土地交易市场发育不完善，市场法的运用中主要存在着集体经营性建设用地成交个案数量少、土地价值表现不充分、案例之间缺乏可比性等实际困难。鉴于此，须要针对集体经营性建设用地的具体特点，充分考虑其特有的地价影响因素，通过科学合理的借鉴国有建设用地的评估模式，进一步完善集体经营性建设用地的市场法评估流程。
      针对以上问题，在大量文献分析研究的基础上，将流转政策与权属性质作为其特殊的地价影响因素，建立集体经营性建设用地的地价评价指标，并分析了灰色关联分析改进市场法的适用性，利用灰色关联分析方法构建改进市场法的模型，通过计算对象之间的关联系数，得到各交易实例与案例研究对象之间的关联度，优化可比交易实例的选取，并通过量化各种因素对集体经营性建设用地地价的影响程度，调整因素修正过程，最后在地价修正步骤中根据关联度进行不同幅度的修正，得到集体经营性建设用地的地价。估值模型建立后，本文以试点区甘肃省陇西县的一宗集体经营性建设用地为案例分析对象，基于灰色关联分析改进市场法建立该宗地的估值模型，计算出案例对象的价值。研究结果表明：①灰色关联分析能够有效地改进市场法中对可比交易案例的选取过程；②灰色关联分析能够降低因素修正过程中的主观性；③基于灰色关联分析改进的市场法，可以提高集体经营性建设用地价值评估的准确性，得到的估价结果与实际交易价格更为接近。因此，灰色关联分析可以有效改进市场法评估集体经营性建设用地过程，使集体经营性建设用地的评估过程更加规范、估价结果更加合理。

    The newly revised "Land Administration Law" was officially implemented in January 2020. Article 63 of the Law stipulates that nationwide, collectively-owned commercial construction land can be directly transferred to the market without land expropriation. This shows that its entry into the market will move from a local pilot reform to a national exploration. The nationwide market entry reforms urgently need to standardize and apply valuation methods to guide market entry transactions. However, through the analysis of the existing literature, it is found that there is still a big practical difference between entering the market in the legal sense and the practice reform of entering the market. In the process of evaluating the value of collectively-owned commercial construction land, in view of the imperfect development of the current collective-owned land transaction market in my country, the application of the market method mainly includes the small number of transactional cases of collectively-owned commercial construction land, the insufficient performance of land value, and the irregularity of the cases. There are practical difficulties such as lack of comparability between them. In view of this, it is necessary to take into account the specific characteristics of collectively-owned commercial construction land, fully consider its unique influencing factors of land prices, and further improve the market-based assessment process of collectively-owned commercial construction land by scientifically and reasonably learning from the evaluation model of state-owned construction land.

    In view of the above problems, on the basis of a large number of literature analysis and research, the circulation policy and the property of ownership are regarded as its special land price influencing factors, the land price evaluation index of collectively-owned commercial construction land is established, and the application of grey relational analysis to improve the market method is analyzed. By using the grey relational analysis method to build a model of the improved market method, by calculating the correlation coefficient between the objects, the degree of correlation between each transaction instance and the case study object is obtained, and the selection of comparable transaction instances is optimized, and by quantifying various factors The degree of influence on the collectively-owned commercial construction land price, the adjustment factor correction process, and finally, in the land price correction step, corrections are made to different extents according to the degree of correlation, and the land price of collectively-owned commercial construction land is obtained. After the valuation model is established, this paper takes a collective commercial construction land in Longxi County, Gansu Province as the case analysis object, establishes the valuation model of the parcel based on the grey relational analysis and improved market method, and calculates the case under the improved market method. the value of the object. The research results show that: (1) Grey relational analysis can effectively improve the selection process of comparable transaction cases in the market method; (2) Grey relational analysis can reduce the subjectivity in the process of factor correction; (3) The improved market method based on grey relational analysis can improve collective The accuracy of the evaluation of the value of commercial construction land is closer to the actual transaction price. Therefore, grey relational analysis can effectively improve the process of evaluating collectively-owned commercial construction land by market method, making the evaluation process of collectively-operating construction land more standardized and the evaluation results more reasonable.