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Design and development of an information system for the accounting of state-owned land resource assets |
HUANG Tao1(), LIU Xiaoping2, WU Jiaping3,4(), XIAO Yanling1, ZHANG Yuchen1 |
1. Guangdong Provincial Land and Resources Technology Center, Guangzhou 510075, China 2. School of Geograhy and Planning, Sun Yat-sen University, Guangzhou 510275, China 3. Key Laboratory of Carbon Neutral and Territorial Spatial Optimization, Ministry of Natural Resources, Nanjing 210023, China 4. Guangdong Guodi Resources and Environment Research Institute, Guangzhou 510650, China |
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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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Keywords
land survey
accounting of state-owned natural resources assets
physical quantity
economic value
WebGIS
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Corresponding Authors:
WU Jiaping
E-mail: 29461695@qq.com;732446002@qq.com
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Issue Date: 21 September 2022
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