基于影子价格余值法的沿海港口岸线使用权价格评估研究和实践

为科学合理地确定沿海港口岸线使用权价格,促进岸线资源的优化配置,文章在分析沿海港口岸线资源的特殊性、现行计价方法及其不合理性以及一般自然资源价格评估方法及其适用性的基础上,提出影子价格余值法的技术思路、适用范围和评估步骤,并通过实际案例具体评估沿海港口岸线使用权价格。研究结果表明:沿海港口岸线资源具有海域陆域一体性、收益不可独立性和生态价值不可逆性,现行计价方法存在计价要素单一、等级划分较粗和计价标准较低的问题,而直接运用一般自然资源价格评估方法均存在不同程度的局限性;影子价格余值法综合考虑港口项目影子价格、项目开发成本、项目合理利润、海域使用权价格和土地使用权价格,通过计算和参考相关数据,评估沿海港口岸线使用权价格;运用该方法,以2018年1月1日为估价期日,评估亿亨码头项目50年期的港口岸线使用权价格为249.1万元,与现行计价方法相比,更加贴近沿海港口岸线的实际市场价值,该方法具有科学性和可操作性。

Research and Practice of Price Evaluation on Port Coastline Use Right Based on Shadow Price Remaining Method

The study aimed to determine the price of port coastline use right scientifically and rationally,and promote the optimal allocation of coastline resources.Based on the analysis of the particularity of the port coastline resources,the current valuation methods and their irrationality as well as the usual price evaluation methods of natural resources and their applicability,this paper put forward the technical ideas,scope of application and evaluation steps of the shadow price remaining method,and evaluated the price of port coastline use right through a practical case.The results showed that port coastline resources had the characteristics of land sea integration,profit independence and ecological value irreversibility.The shortcomings of current valuation methods lied in the simplicity of valuation factors,rough classification and low valuation standards.However,there are different degrees of limitations in the direct use of usual natural resources price evaluation methods.The shadow price remaining method comprehensively considers the shadow price,the development cost and the reasonable profit of the project as well as the price of the sea area use right and the land use right to evaluate the price of the port coastline use right by calculating and referring to relevant data; Using this method,taking January 1,2018 as the valuation date,the price of port coastline use right for 50 years of Yiheng Wharf Project was estimated to be 2.491 million yuan.Compared with the current valuation method,it was closer to the actual market value of the port coastline,and the method was scientific and operable.