从一起美国森林资产评估官司看我国森林资产评估技术规范

A Close Look At China’s Forest Resource Valuation Guidelines:In Comparison and Contrast With a Legal Case in The USA

通过对一起发生在美国阿拉巴马州涉及森林资源资产评估官司的案例分析,结合我国森林资源资产评估技术规范和实践,对我国有关森林资源资产评估的若干技术经济和操作问题进行了分析和讨论,提出了对我国森林资源资产评估技术规范的改进建议。

This paper reviews a recent legal case that involves forest resource or timberland valuation in Alabama, USA and contrasts timberland valuation practices in the USA with China＇s forest resource valuation guidelines. It concludes that choosing appropriate appraisal methods and interest rates is important and a necessity and suggests that China＇s guidelines should be modified.