The purpose of this paper is to develop the method of land resource balance sheet establishment, to explore the assets, specific contents and evaluation approach that are suitable for the balance sheet, and then to put forward advice on the construction land resources balance sheet. The research methods are as follows: based on literature research, we clarify the contents and sub types of balance sheet, take Shanghai as an example for empirical analysis, and finally draw the implications fort the balance sheet construction. The results show that 1)the balance sheet of construction land is composed of assets, debt and net assets; 2)the core of the balance sheet is assets and debt accounting. Construction land should be classified by purpose and function, and debt should be calculated according its causes; 3)the total net assets of the construction land resources in the study area in 2014 was 358.103 billion Yuan, the economic value was 366.913 billion Yuan, the ecological value was -6.182 billion Yuan, and the construction land debt value was 2.591 billion Yuan; 4)the ecological value of construction land and the value of its debt should be considered seriously. In conclusion, it is important to establish a balance sheet of construction land to reflect the local land use situation and its effectiveness and provide basic data for land use planning and the cadre departure audit.%研究目的:研究建设用地资产负债表编制方法,探索适用于建设用地资产负债表的资产、负债具体内容和适宜的评估方法,提出建设用地资产负债表编制的政策建议.研究方法:基于文献研究法,明确建设用地资产负债表内涵和细目分类,并以上海市B区为例进行实证分析,进而提出开展建设用地资产负债表编制的政策建议.研究结果:(1)建设用地资产负债表包括资产、负债和净资产三部分;(2)建设用地资产负债表的核心是资产和负债的核算,要将建设用地按用途和功能分类,将负债根据成因分类并分别进行核算;(3)2014年B区内建设用地资源净资产总量为3581.03亿元,经济价值量为3669.13亿元,生态价值为-61.82亿元,建设用地负债价值为25.91亿元;(4)建设用地的生态价值和负债价值要引起重视.研究结论:建立建设用地资产负债表核算体系,可较为准确摸清地方土地利用和保护情况及效益水平,可以为地区进行土地规划、领导干部离任审计等提供数据基础.
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