关键词: 公共管理与公共服务用地, 基准地价修正系数法, 市场比较法, 影响因素建模法

Abstract: Public administration and service land is a significant part of government’s assets. Therefore, accounting its value is an important content in government’s balance-sheet accounting. This paper argues that if the type of public management and service land was changed, the consideration of accounting its value range would have greater practical significance than the conventional current value accounting based on accrual system. The value range depends on how the land is dealt with when government confronts debt crisis. At the same time, the value range can be taken into account in the correction of current value accounting. A sample of 382 plots of land sold in the city of Wuhan in 2016 consists of population density, plot ratio, useful life, type of land use and other factors. On the basis, the basic land price correction method, market comparison approach, impact factors modeling method are used and compared in the accounting of land value. Empirical results show that if the type of land use did not change, the market comparison approach method is relatively more reasonable, otherwise the impact factors modeling method is relatively more reliable.

Key words: Public Administration and Service Land, Basic Land Price Correction, Market Comparison Approach, Impact Factors Modeling