重置成本法在幼龄林资产评估中的应用

The Application of Replacement Cost Method in Asset Evaluation of Young Forest Growth

重置成本法是资产评估中的基本方法之一,使用比较广泛。但是在幼龄林资产评估中该方法还存在诸多局限性,影响了幼龄林资产评估的准确性。针对幼龄林的特点,在使用重置成本法评估幼龄林资产时,必须参照当地平均水平的林分质量进行分析、修改和补充,从而使评估结果更加合理、准确。

As one of basic asset evaluations, replacement cost method is widely used. In asset evaluation on young forest growth, however, this method is limited in some aspects, which affects the accuracy in evaluating the assets of young forest growth. Hence, according to the characteristics of young forest growth, in assets evaluation on young forest growth by replacement cost method, we need analyze, revise and compensate it in reference to the average level of local forest quality to make the evaluation more rational and accurate.