基于耕地质量等别的资产核算及编制框架研究

under the background of rapid urbanization, the problem of farmland occupation and protection has become increasingly prominent. How to scientifically and accurately calculate the value of cultivated land resources and assets is an urgent problem to be solved. In combination with the requirements of sustainable development, this study divides the cultivated land resource assets into three parts: economic, social and ecological, and calculates the physical value and value quantity in turn. In the basis of the existing cultivated land resources accounting system at home and abroad, combined with China's national conditions and background of natural resource balance sheet, in Beijing city of Daxing District Lixian town as an example, to explore the contents and methods of cultivated land resource assets table. The full use of cultivated land quality and other data results, according to the relationship between grade, grade and price, the value of cultivated land resource assets will be a worthwhile idea in the process of compiling land assets balance sheet.