中文题目：农村土地经营权流转中价值评估存在的问题及对策研究英文题目：ProblemsandCountermeasuresofValueEvaluationintheCirculationofRuralLandManagementRights摘要农村土地具有资源和资产双重属性，但一直以来，学者们更多的是关注农村土地的经济价值，往往忽视了其生态价值以及社会价值，制约了农村土地经营权流转的良性发展。因此需要加强关于农村土地经营权价值评估过程的完善与补充，这样能够缓解我国耕地资源流失，农村劳动力转移，解决当前农村“三权分置”价值失真的瓶颈问题。作者通过实地调查并查阅前人文献综述以及政府有关法律法规，尝试通过采用收益还原法的修正方法，以山西省临汾市一块果园为研究案例进行计算，分别得出社会价值和经济价值然后汇总。通过对案例的调查分析，主要有以下结论：1.当下农村土地经营权流转评估方法迫切需要理论支撑。比如土地肥力理论衍生出成本法和假设开发法，区位理论推导出的市场比较法等，那么适合新形势下社会价值的研究也应该有相应的理论基础。2.土地经营权流转过程中其价值内涵应该根据转让内容而进行区分。不同的转让内容导致归属于转让土地的权益不同，必须符合法律规定，转让土地的社会保障价值和社会安全价值应当分情况考虑。3.评估过程中的数据资料缺乏问题可以多维度解决。运用评估方法需要大量的历史数据作为支撑，农民不像企业那样有着完善的会计系统进行记录。但是对农民的收入计算数据可以从其下级产业链入手，即从收购商收集。关键词：社会保障价值；社会安全价值；农村土地经营权流转AbstractThetwomostimportantattributesofrurallandareassetattributesandresourceattributes,butpeoplehavealwayspaidmoreattentiontotheeconomicvalueofruralland,oftenneglectingthesocialandecologicalvalueofland,whichrestrictstherurallandcirculationmarket.developmentof.Therefore,itisnecessarytostrengthentheimprovementandsupplementoftheevaluationprocessofthevalueofrurallandmanagementrights,whichcanalleviatethelossofcultivatedlandresourcesandthetransferofrurallaborinChina,andsolvethecurrentbottleneckproblemofthedistortionofthevalueofthe"threepowersseparation"inruralareas.Throughfieldinvestigationandreviewingpreviousliteraturereviewsandrelevantgovernmentlawsandregulations,theauthorattemptstousetheincomereductionmethodtomodifythecalculation,takingapieceoforchardinLinfenCity,ShanxiProvinceasaresearchcasetocalculatesocialvalueandeconomicvalue,andthensummarize.Throughtheinvestigationandanalysisofthecase,themainconclusionsareasfollows:1.Thecurrentevaluationmethodofrurallandmanagementrighttransferurgentlyneedstheoreticalsupport.Forexample,thelandfertilitytheoryderivesthecostmethodandthehypothesisdevelopmentmethod,andthemarketcomparisonmethodderivedfromthelocationtheory.Thentheresearchonsocialvaluesuitableforthenewsituationshouldalsohaveacorrespondingtheoreticalbasis.2.Thevalueconnotationoflandmanagementrightsshouldbedifferentiatedaccordingtothecontentofthetransfer.Differenttransfercontentleadstodifferentrightsandinterestsattributabletothetransferredland,whichmustcomplywiththelaw,andthesocialsecurityvalueandsocialsecurityvalueofthetransferredlandshouldbeconsideredseparately.3.Thelackofdataintheevaluationprocesscanbesolvedinmultipledimensions.Theuseofevaluationmethodsrequiresalargeamountofhistoricaldataasasupport.Farmersdonothaveacompleteaccountingsystemtorecordlikeenterprises.However,thecalculationoffarmers'incomecanbestartedfromthesubordinateindustrialchain,thatis,collectedfromthepurchaser.KeyWords:rurallandmanagementrighttransfer;Valueofsocialsecurity;Socialsecurityvalue目录目录摘要.........................................................................
