立木资产三种评估方法之间的关系探讨

ON THE RELATIONSHIP BETWEEN THREE EVALUATION METHODS OF STUMPAGE ASSETS

通过对立木资产三种评估方法,即重置成本法、现行市价法、收益现值法的分析,认为三种评估方法的计算值在理论上应该是相等的,并将三种方法统一于一个公式之中,指出此式建立了收获调整理论和评估理论之间的联系,并表明了立木资产评估的关键在于成本费用的计算、收获预测和地利预测。同时还分析了实践中三种方法的测算值差距很大的原因及三种方法的适用性.

Expected value,market value and over lapping cost value are theoretically equal,we incorporate the three evaluation methods into one formula.The formula establishes the relations between the theory of yield regulation and the theory of evaluation,and it shows that the key to the evaluation of stumpage assets is the counting of cost value and the forec- ast of yield and land benefit.