经济林资产评估中折旧问题的研究

Depreciation Issue on Evaluation of Economic Forest Assets

本文分析了经济林的特性，指出经济林资源资产具有固定资产的属性，在采用重置成本法评估时应考虑其折旧问题，分析了影响经济林资产折旧有形损耗和无形损耗因素，分别对实体．性磨损、功能性贬值、经济性贬值提出折旧计算方法．

Through analysis on the characters of economic forest, this paper pointed out the econondc forest assets owns resource assets' attributes and fixed -assets'attributes, so the depreciation issue should be taken into consideration in its evaluation by using Replacement-Cost Method. Based 0n above approaches, the tangi-ble and intangible factors which affect depreciation were analysed, and the calculation methods were developed for mechanical wearing, functional depreciating and economic depreciating.