基于成本核算的征地安置补偿方式比较研究

【研究目的】拟在对征地的多种安置方式进行成本分析基础上，以杭州市虾龙圩村被征耕地为例，研究征地中各种安置方式的成本差异；【研究方法】采用区片综合地价法、社会保障法和基准地价法分别计算货币安置、社会保障安置和留用地安置的安置成本；【结果】货币安置没有考虑到土地预期收益、土地的增值性，安置成本最低，社会保障安置易受被征耕地面积、劳动力人口比例影响，安置成本略高于货币安置的成本，留用地安置考虑到了土地区位，区域经济经济情况等影响土地价格的因素，安置成本最高；【结论】由于各类安置方式的补偿目标、补偿手段、费用计算方法不同，政府当期或近中期支付成本迥异。

Research on the Cost Variances of Different Land Requisition Resettlements

【OBJECTIVE】 The purpose of this study is to do some research on the cost variances of different land requisition resettlements, based on comparing the cost of them through a case study xialongwei Villiage, City of Hangzhou; 【METHOD】 To calculate the cost of monetary resettlement through the approach of Integrated land section price, to calculate the cost of social security resettlement through the approach of Social Security and to calculate the cost of reserved land resettlement through the approach of Benchmark Land-price; 【RESULT】 The expected income from land and its increment is not taken into consideration in the monetary resettlement whose cost is the lowest of the three, while the cost of the social security resettlement is a little higher than that of the monetary resettlement, which is easily influenced by the area of requisitioned farm land and the proportion of labor force. The site of land, the situation of regional economy and other factors that influence the price of land are considered in reserved land resettlement whose cost is the highest; 【CONCLUSION】 The different purposes and measures of compensation and ways of cost calculation of various kinds of resettlement methods lead to the different current and future expenditure cost from government.