假设开发法在海域使用权价值评估中的应用

孔昊 胡灯进 罗美雪 孙芹芹 姬厚德

摘要：随着国家资源管理体制改革的加快，海域资源的市场化配置程度不断提高，而海域使用权价格评估是其基础工作。在诸多评估方法中，假设开发法把在开发和未开发海域假设为已完工状态而进行评估，非常适宜于当前海域市场化出让前的状态，已经成为目前海域使用权评估领域最常用的评估方法。文章选取A市游艇码头项目用海为例，利用假设开发法详细测算了该宗海域价格，并通过对测算过程和测算结果进行分析，探讨假设开发法在海域价格评估领域的应用及局限，对进一步完善海域使用权价格评估工作具有积极意义。

关键词：海域使用权;价格评估;海域使用金;海域资源;假设开发法

中图分类号：P74文献标志码：A文章编号：1005-9857（2021）11-0042-05

The Application of Hypothetical Development Method in the Value Assessment of Sea Areas Uses Rights： A Case Study of the Yacht Wharf KONG Haol;HU Dengjinl;LUO Meixue'，SUN Qinqin''，JI Houdel a （1.Fujian Institute of Oceanography，Xiamen 361013，China; 2. Fujian Provincial Key Laboratory of Coast and Is-land Management Technology，Xiamen 361013，China）

Abstract：With the accelerated reform of China'sresources management system，the market-ori-ented allocation of sea resources has been continuously improving， and the price evaluation of sea areas use rights is its basic work. Among many assessment methods，the hypothetical develop-ment method assesses the developed and undeveloped sea areas on the assumption that they are completed， which is very suitable for the current state before the market-based transfer of sea ar-eas. It has become the most commonly used assesssment method in the field of assessment of sea areas use rights. In this paper， a yacht wharf prcject in A city was taken as an example， and a de-tailed price evaluation of the sea area was calrried out by using the hypothetical development method. By analyzing the assessment process andl results， this paper discussed the application and limitations of the hypothetical development method in the field of sea areas use rights assessment. It was of positive significance to further improve the assessment of sea areas use rights. Keywords：Sea area usage rights，Price evaluatiorl， Sea area usage fee， Sea area resources， Hypo-thetical development method

0引言

隨着国家资源管理体制改革的加快，海域资源的市场化配置程度不断提高[1]。2013年《国家海洋事业发展“十二五”规划》要求“开展海域价值评估，推进实施海域使用权招标、拍卖和挂牌出让工作”;之后又在《2014年海域综合管理工作要点》《全国海洋经济发展“十三五”规划》《关于海域、无居民海岛有偿使用的意见》等一系列政策文件中多次明确“全面推行海域使用权招拍挂出让，完善市场化配置方式”。在地方层面，浙江、河北、福建、海南和山东等省陆续颁布招标拍卖挂牌出让海域使用权管理办法，以规范海域使用权招拍挂行为[2]。由此看出，海域市场化配置已成为海域出让的主要方式，而实施海域市场化配置的基础是准确评估海域使用权的价格。……