海域使用权价格评估实例研究

摘要

随着国家全面推进海域资源市场化配置,海域招拍挂将成为海域使用权出让的重要形式,海域使用权价格评估是其基础性工作.文章设计建设填海造地用海一级市场海域使用权价格评估案例,利用不同评估方法对海域使用权价格进行评估,最后基于评估过程和结果对各评估方法的适用性进行分析.结果显示:假设开发法理论成熟,能很好地体现海域使用权价格的内涵,可作为海域使用权价格评估工作中最优选择的方法;成本法无法体现海域自然属性和其他影响因素对海域使用权价格的影响,且待评估海域往往为裸海,尚未有实际成本发生,因此并不适用于海域一级市场评估;成本法不适用的根源在于其忽略海域增值收益,亟须在原有计算公式的基础上增加海域增值收益.%As China promotes market allocation of marine resources,bidding auction and listing would be the primary form of sea area grant,while sea area usage rights assessment is the founda-tional work.Being the unique normative document,"Technical Guidelines of Sea Area Assess-ment",enacted by the State Oceanic Administration,is not complete,which induces large differ-ence of the assessment results in practice.The wrong choice of assessment methods would induce serious erosion of sea area assets.Therefore,to investigate suitability of different assessment method in the "Technical Guidelines",an assessment case of land reclamation sea area usage rights was designed in this paper,and different methods to evaluate the sea area usage rights were used.Based on assessment results,the paper analyzed the suitability of these methods.The results showed that:hypothetical development method,with mature theoretical basis,could well reflect the connotation of sea area usage rights price,therefore the paper recommend it be the optimal choice for evaluation.Since cost approaches could not reflect influences of natural quality to sea ar-ea usage rights price,and in most cases,the sea area to be assessed is not yet developed,the paper determined cost approaches are not suitable for sea area usage rights assessment in primary mar-kets.Moreover,the unsuitability of cost approaches is because of the ignorance of the added-value of sea area usage rights.There is absolutely a need for modifying the cost approaches formula in the "Technical Guidelines".