资产评估基本方法在林业资产评估中的应用

Basic Methods Application of Assets Valuation on the Forestry Asset Assessment

分龄组阐述其适合的林木资产评估方法,并列出相应算式.认为幼林和未成林造林地一般采用现行市价法、重置成本法、序列需工数法;中龄林一般采用收获现值法、收益净现值法;近、成、过熟林一般采用市场价倒算法、现行市价法.林地资产评估可采用现行市价法、期望价法、费用价法及年金资本化法.并给出了评估实例.

The methods suitable for forest asset assessment were described by age group, and listed the corresponding formulas and combined with proctical cases. The results showed that young and non-mature afforestion land generally adopted the methods of active market value, replacement cost method, sequence number method; middle-aged forest generally use the profit present value method, NPV method; near and over-mature forest generally use the down algorithm market value, the current market value method. Forest land asset valuation generally uses the current market value method, expected price method, the cost price method and the annuity capitalization method.