[1]沈志锋,杨 翥.政府支持的城市危旧住宅自主更新财务分析与优化策略[J].中国名城,2024,38(11):82-89.[doi:10.19924/j.cnki.1674-4144.2024.011.010]
　SHEN Zhifeng,YANG Zhu.Financial Analysis and Optimization Strategy of Government-Supported Urban Dilapidated Housing Self-Renewal[J].China Ancient City,2024,38(11):82-89.[doi:10.19924/j.cnki.1674-4144.2024.011.010]
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政府支持的城市危旧住宅自主更新财务分析与优化策略()
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中国名城[ISSN:1674-4144/CN:32-1793/GO]

卷:
38
期数:
2024年11期
页码:
82-89
栏目:
出版日期:
2024-11-05

文章信息/Info

Title:
Financial Analysis and Optimization Strategy of Government-Supported Urban Dilapidated Housing Self-Renewal
文章编号:
1674-4144（2024）011-0082-08
作者:
沈志锋; 杨 翥
沈志锋，郑州大学管理学院副教授，博士生导师；杨 翥，郑州大学管理学院硕士研究生。
Author(s):
SHEN Zhifeng; YANG Zhu
关键词:
会计准则; 危旧住宅; 资产负债表; 财务分析; 自主更新
Keywords:
accounting standards; dilapidated old houses; balance sheet; financial analysis; autonomous renewal
分类号:
TU984；F299
DOI:
10.19924/j.cnki.1674-4144.2024.011.010
文献标志码:
A
摘要:
中国的城市发展实践已经进入更新和运营的“城市更新时代”，中国城市更新趋势从政府出资主导向居民出资主导转变，然而若没有对危旧住宅居民自主更新模式的合理财务分析，将严重阻碍其发展，得不到更新的危旧住宅也将给居民人身财产安全带来巨大隐患。地方政府和产权人在城市更新中必然面临土地再开发的收益分配问题，而调节两者收益的“土地出让金计取方式”正是危旧住宅自主更新中最大的财务障碍。将土地出让金、城市公共基础设施合理归入地方政府的资产负债表，将产权人的土地权益、自主更新的费用合理归入产权人的资产负债表，分析讨论北京、杭州、郑州三个试点城市，地方政府和产权人资产负债表的相通之处和不同城市发展定位下自主更新项目的财务特色。通过多种模式资产负债表的对比分析，解读不同模式自主更新的财务本质，并用理论和案例解读城市住宅可持续有机更新的财务内涵。最后从权益价值视角提出城市危旧住宅自主更新的优化策略，助力化解自主更新实践中影响持续发展的潜在问题，为制定完善危旧住宅自主更新政策、妥善处理危旧住宅问题提供理论基础和发展方向。
Abstract:
The data show that the rapid expansion of urban construction and development path has been greatly impacted, and the practice of urban development in China has entered the "urban renewal era" of renewal and operation, and the trend of urban renewal in China has changed from government-funded to resident-funded. However, if there is no reasonable financial analysis of residents’ independent renewal mode of dilapidated old houses, its development will be seriously hindered. The old houses that cannot be updated will also bring great hidden dangers to the personal and property safety of residents. Local governments and property owners must face the problem of income distribution of land redevelopment in urban renewal, and the "land transfer method" which regulates the income of both is the biggest financial obstacle in the independent renewal of dilapidated old houses. The land transfer fee and urban public infrastructure are reasonably included in the balance sheet of the local government, and the land rights and independent renewal costs of the property owner are reasonably included in the balance sheet of the property owner. The similarities between the balance sheets of local governments and property owners and the financial characteristics of independent renewal projects under different urban development positioning are revealed. Through the comparative analysis of multiple models of balance sheets, the financial nature of independent renewal of different models is interpreted, and the financial connotation of sustainable organic renewal of urban housing is interpreted with theories and cases. Finally, from the perspective of equity value, the optimization strategy of urban dilapidated housing independent renewal is proposed to help resolve the potential problems affecting sustainable development in the new model of autonomous finer, and provide a theoretical basis and development direction for formulating and improving the policy of the dilapidated housing independent renewal and properly dealing with the problem of dilapidated housing.
更新日期/Last Update: 2024-11-06