中文摘要：

随着中国经济发展和城镇化建设，土地资源对政府资产负债影响逐步加深，因此将部分与政府资产密切相关的土地资源纳入政府资产负债核算意义重大。本文基于SNA2008和SEEA2012，根据我国土地使用分类标准，从法律所有权、使用权、发展权归属以及不同类型土地与政府偿债能力关联性两方面确定应纳入政府资产负债核算范围的土地资源种类，最终确定为国企商服用地、政府机关用地、风景名胜用地等土地。从现有土地资源价值量核算和土地使用类型转换两个方面提出政府资产中土地资源价值核算的基本思路，并结合有关政府资产负债表和自然资源负债表的编制方案，设计包含土地资源的政府资产负债表表式及调整后的土地资源价值核算表，并提出未来研究展望。

英文摘要：

With China＇s economic development and urbanization construction, land resources have deep influences on the government assets and liabilities gradually, so putting land resources partly related to government assets into government assets and liabilities has great significance. According to Land Use Classification Standard in our country, this article determines the land resources types that should be included in the scope of government assets liabilities accounting from the legal ownership and right of use or development as well as the relationship to the government debt paying ability based on SNA2008 and SEEA2012, and ultimately determines the urban land for government agencies, the scenic spot and so on. This article puts forward the basic idea of land resources value accounting in government assets from two aspects, namely the existing land resources value accounting and land use types conversion. Combined with the related government balance sheets and the plan for natural resources balance sheets, the article aims to design the government balance sheet that contains the land resources and the adjusted land resources value accounting sheet, and put forward the future research direction.