【作者】 解衍彬；

【导师】 曹小琳；

【作者基本信息】 重庆大学 ， 管理科学与工程， 2006， 硕士

【摘要】 中国的土地制度自建国以来经历了多次改革,而改革的核心是土地出让方式的改革。特别是改革开放以后,随着中国经济体制由计划经济向市场经济转变,更加快了土地出让方式的改革步伐,概括起来就是从土地的无偿使用,到土地使用权有偿出让,再到土地使用权出让的市场化。中国土地出让方式改革的历程大致可以分为三个阶段:(1)建国后到70年代末。中国以计划经济为主导,土地基本无偿使用,并不能体现土地的价值。(2)80年代初到2001年。在这期间,土地由无偿使用转变为土地使用权有偿出让,土地使用与市场接轨。这一时期土地出让方式主要有:协议、拍卖和招标,但由于土地出让管理不严格,经营性土地大多都采取协议方式出让,而协议出让价格一般都偏低,导致大量的国有资产流失。(3)2002年至今。土地出让方式由以前以协议出让为主,转变为采用招标、拍卖和挂牌出让土地,并取消了协议出让土地方式,彻底使土地出让市场化、公开化、透明化。土地出让方式的转变,导致土地的价值也发生了极大的变化,土地价格的测算方法也发生了相应变化。本文的研究目的就是在新土地出让制度下,从房地产开发企业角度出发,以重庆房地产市场为主要研究对象,研究合理、可行的土地价格测算方法,旨在为房地产企业判断土地的合理价值提供理论依据。本文以马克思的地租理论:“土地产品的价格决定地租”为依据,以土地出让方式的市场化为原则,由现在土地上的产品——商品房的价格,测算土地的价格。具体方法是在取得土地之前,首先预测未来土地产品(商品房)的销售价格,其次估算房地产开发成本,然后确定企业所能接受的最低收益水平,再次确定企业认可的最高土地价格,最后在最高土地价格基础上,按照一定比例递减土地价格,依次测算每宗土地价格所对应的收益水平。本文研究的土地价格测算方法相对于传统的测算方法——假设开发法的改进主要体现在三个方面:(1)根据市场动态情况确定商品房未来价格。(2)运用线性规划及单纯形法,按照土地价值最大化原则确定多种建筑产品的比例关系。(3)由于土地招、拍、挂必将使土地价值实现最大化,根据该原则,采用土地价格由高到低的倒序测算方法,首先计算企业所能接受的最高土地价格,然后依次计算较低价格的收益水平进行测算。本文通过分析中国土地出让方式的转变引起土地价值的变化,根据土地价值理论,对新时期、新土地出让制度下土地价格测算方法进行了研究,得出了在目前土地出让方式下较为合理的土地价格测算方法,并对该方法进行了实证分析。更多还原

【Abstract】 Chinese land tenure has been reformed for many times since the foundation of China, but the core of reformation is to reform the way of land leasing which is actually from the gratuitous utility of land to the paid leasing of the right of land usage, then achieves the marketability of leasing the right of land usage. But this reform process is following alone with the Chinese economic system transforming from planned economy to market economy.According to the time of reformation to the way of land leasing, it can be divided into three stages: (1). After foundation of China to the end of 70’s, China took planned economy as the leadership. The land was basically for gratuitous utility and could not present the price of land. (2) From the beginning of 80’s to 2001, land’s gratuitous utility changed to the paid leasing of the right of land usage, so that the land’s usage and the market got connection. The way of land leasing mainly included: Agreement, auction and tender. However, because the management of land sale was not so strict that the managerial land mostly sold by agreement. But the sale price of land leasing by agreement was generally somewhat low that caused a hemorrhage of state property. (3) From 2002 up to the present, the way of land leasing has transferred selling by agreement primarily for tender, auction, listing, and has cancelled the way of agreement to sell the land, caused the land leasing coming into marketability, open and vitrification thoroughly.The transformation of land leasing causes the land’s price changed. Meanwhile the reckoning method of land price correspondingly has changed. This research’s goal is to work out reasonable and feasible land price reckoning method with the new tenure of land leasing, under the view of real estate developer.This research is based on Marx’s land-tax theory:“The price of land product decides the land-tax”, followed the principle of marketability of land leasing and decided by present land product - commercial housing price to reckon land’s price. The concrete reckoning process is, before obtaining the land, first to forecast the sale price of intending land product (commercial housing), second to estimate reality development cost, then to confirm the lowest benefit level and the highest land price which is agreed to the enterprise, finally on the basis of the highest land price and according to certain更多还原