Design and development of an information system for the accounting of state-owned land resource assets
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摘要: 以广东省茂名市电白区国有土地资源资产核算为例,以土地调查、宗地和基准地价等数据为基础,基于国有土地资源资产核算方法与流程,采用WebGIS集成架构,设计了国有土地资源资产自动核算系统。研究结果表明: 电白区国有土地资源总量为5 582.31 hm2,耕地总面积为1 255.94 hm2,其中高质量耕地面积较少,2等地面积仅为17.43 hm2。国有农用地和建设用地经济价值分别为139 736.05万元和163 901.44万元。研究结果为全民所有自然资源资产清查和负债表编制等提供技术参考,推进自然资源资产信息化建设。
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关键词:
- 土地调查 /
- 国有自然资源资产核算 /
- 实物量 /
- 经济价值 /
- WebGIS
Abstract: Accounting for natural resource assets is the main part in ascertaining the state-owned natural resource assets and is also a fundamental task in determining various natural resources. It is of great practical significance to design and develop an information system for the accounting treatment of state-owned land resource assets. Taking the accounting treatment of the state-owned land resource assets in Dianbai District, Guangdong Province as an example, this study designed and developed an automatic accounting system of state-owned land resource assets using the WebGIS integrated architecture based on the data from land surveys, parcels of land, and benchmark land prices and following the methods and procedures for the accounting treatment of state-owned land resource assets. The research results are as follows. The state-owned land resources in Dianbai District have a total area of 5 582.31 hm2, among which, the cultivated land has an area of 1 255.94 hm2. There is a small amount of high-quality cultivated land, with the second-class land only covering an area of 17.43 hm2. The economic value of state-owned agricultural land and construction land is approximately RMB 1 397.360 5 million and RMB 1 639.014 4 million, respectively. The results of this study will provide technical references for ascertaining the state-owned natural resource assets and preparing the balance sheets, thereby promoting the information-based management of natural resource assets. -
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