论农村土地价值体系

随着现代农业发展、新农村建设和城乡统筹发展的推进，农村土地借助土地流转与整治平台被不断盘活，而土地流转与整治过程诱发的农村土地价值转移和转化，促使农村土地价值体系构建成为目前土地利用决策和耕地保护迫切需要解决的现实问题。本文采用文献资料法，从耕地价值和宅基地价值两个层面，论述了农村土地价值构成体系与估算方法。研究表明：（1）耕地价值体系框架已成型，包括经济价值、社会价值、生态价值、发展权价值、国家粮食战略安全价值等物质价值和选择价值、存在价值、馈赠价值等精神价值。但由于对土地价值认知的不足，通常重经济价值、轻社会价值、生态价值和国家粮食战略安全价值，而忽略发展权价值与精神价值；（2）宅基地价值体系尚不清晰，从产权价值和资源价值来看，其亦可分为承载价值、社会价值、生态价值和发展权价值；（3）从估算方法来看，收益还原法、成本替代法、影子工程法、条件价值评估法在耕地价值估算中应用较为成熟，但宅基地价值估算主要停留在理论层面的定性探讨。为此，农村土地价值体系重构中，应充分考虑农村宅基地使用权在产权和土地利用形式上的特殊性，进一步挖掘集体建设用地的价值内涵，而农村土地价值测算中应显化土地发展权价值，并借鉴农用地、城镇建设用地分等、定级、估价等研究成果，创新宅基地价值估算方法。

An Insight to Rural Land Value

With the development of modern agriculture, new rural construction, and urban-rural integration development, rural land is being revitalized by land transformation or land consolidation. However, whether the land use rights transformation or land infrastructure construction leads to the conversion of rural land value. Therefore, reevaluating rural land value is an urgent practical need. In this paper, land value system and its estimation method both of cultivated land and rural housing land are discussed by documentary data analysis. The results indicate that: 1) Cultivated land is actually provided with material value (e.g. economic output value, social guarantee value, social stability value, ecological service value, and land development rights value) and spiritual value including land option value, land gift value and land existence value. Yet, due to lacking of knowledge and awareness on rural land value, more attention on economic output value, social guarantee value, social stability value, ecological service value are paid, while land development rights value and spiritual value are often ignored. 2) The framework of rural housing land value is not yet formed.View from the land property value and the value of land resources, it can also be divided into land carrying value, social guarantee value, ecological service value, and land development rights value.3)From the estimation method of rural land value, the income capitalization approach, cost replacement approach, shadow project method, and contingent valuation method are widely applied in the estimation of cultivated land value. On the contrary, the estimation of rural housing land value is in the theoretical discussion stage.Thence, rural housing land value reevaluation should be strengthened based on the particularity of land property rights and land use formation.On the other hand, land development rights value included in the rural land value system should be manifested and estimated. In addition, the estimation method of rural housing land value also should be innovated on the basis of the regulations for valuation on agricultural land and urban land, as well as the theory and method of classification and gradation of agricultural land and urban land.