关于中国城市土地交易核算方法的探讨

土地作为一种非生产资产，是国民经济核算中的一项重要内容，但是在中国，土地交易一直没有纳入国民经济核算体系。近年来，随着城镇土地使用制的改革，土地交易的核算越来越引起人们的关注。本文讨论了中国城市土地出让金核算所面临的困难，在1993年SNA的核算原则和方法的基础上，辨析了两种不同的核算思路（将土地出让金作为地租处理和作为租约价值处理）在中国国民经济核算体系下的优缺点，指出前一种核算方法更具有现实意义，并对地租的分摊方法进行了讨论。

Discussion on Chinese Urban Land Transactions in the National Accounts

Although land and land transactions have not been recorded in national accounts of China yet, the treatment of land transactions in the national accounts has become an increasingly important issue in recent years with the deepened reform of urban land use system in China. Because the assignment payment is paid at a lump sum at the outset, there are some special problems in the accounting of land transactions. After detailed comparison between two alternative treatments, treating assignment payment as rents and as acquisition of land-use right, this paper concludes that the former is of more significance. Methods of amortization of the assignment payment are also considered.