摘要
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.
出处
《林业经济》
CSSCI
北大核心
2008年第4期74-79,共6页
Forestry Economics
关键词
森林资源
资产评估
评估办法
幼龄林
林价
利率
forest resources
timberland valuation
appraisal method
pre-merchantable timber
stumpage
interest rate.