Research on assets accounting of state-owned construction land based on cooperative game

Construction land assets accounting is an important part of land assets accounting, which is of great significance in the rational use of land resources and the evaluation of government management effect. This paper puts forward the comprehensive value accounting method of state-owned construction land based on the cooperative game model, and preliminarily explores the accuracy test method of accounting results. The results showed that, the calculation method of comprehensive value of construction land based on cooperative game model can reflect the value of all kinds of construction land more comprehensively. It is a supplement to the existing method of calculating the asset value of construction land based on single value signal, and can provide reference for land asset accounting.