柚木优良种源、家系选择的经济效益评价

Evaluation on Economic Benefit of Selection for Excellent Species Source and Family of Tectona grandis

在柚木优良种源、家系选择试验研究的基础上，对选择结果分别以最优、中等和最差3类，依国家现行财税制度，采用“投资方案经济评价的方法”进行财务与经济效益动态分析评价．结果表明：最优种源和最优家系，其动态回收期为9．45a和9．46a，其财务内部收益率（以累计净现值计算）为16．46％和16．06％，均大于12％的折现率．最优种源的效益成本比，15a时即达2．58，20a生产周期时达到5．25，是中等水平的1．37～1．43倍，每公顷净收入是中等水平的1．56～1．64倍，最优家系在20a的生产周期时，其效益成本比和每公顷净收入是中等水平的1．63倍和1．96倍．分析结果证明，柚木优良种源和家系的推广应用不仅经济合理可行，且效益显著．

The result of an experiment on selection for excellent species source and family of Tectona grandis was graded by 3 levels namely excellent, medium and poor. Financial and economic benefit dynamic analysis revealed that dynamic retrieval duration of excellent source and family was 9.45a and 9.46a respectively; financial interior profit ratio was 16.46% and 16.06% in order, both of which were bigger than cash conversion ratio. The analysis proved that extensive application of excellent source and family of Tectona grandis was not only reasonable and feasible, but also remarkable outcome.