认证对林木资产评估的影响分析——以福建省兴林林场为例

Impact of Certification on Forest Assets Evaluation——A case study on Xinglin forest farm in Fujian province

在分析了森林认证对林木资产评估中各项技术经济指标影响的基础上,以福建省兴林林场为例,参照各项必要的指标值,区分已实施和尚未实施森林认证两种不同情形,对该林场的林木资产进行评估,结果表明:①认证对营林成本的影响不显著,但提高了采运阶段的支出,其幅度约为8.07%;②经认证后木材价值增加了9.89%左右;③认证木材成本的增幅小于其价值和价格的增幅,价值增幅低于价格,而且差距将随着认证的普及而不断拉大,故认证将提高营林企业的利润率。最后,根据评估结果,对不同类型的营林企业提出了相应的建议。

Based on analyzes the impact of forest certification on technical and economic indicators used in forest assets evaluation,this paper refers to some essential targeted values,evaluates forest assets of Xinglin forest farm in Fujian province whether the forest farm carries out FSC forest certification or not,and reaches the following conclusions：i）The impact of forest certification on forest management costs is not significant,but the costs in the timber harvest stage approximately increase by 8.07 %;ii）The value of certified timber approximately increases by 9.89 %;iii）The increasing degree of certified timber costs is less than that of its value and price,and the increasing degree of its value is a little less than that of its price,the gap of which will be further widened with the popularity of certification.So the forest certification will increase the business profitability.At the last,the paper offers corresponding suggestions for different types of forest management enterprises according to the assessments of Xinglin forest farm.