林权流转中林木资产评估方法探讨

Discussion on Forest Assets Evaluation Method in Forest Right Circulation

在分析林权流转实质的基础上,根据林木生长周期,探讨了重置成本法估算幼龄林、收获现值法估算中近成熟林和市价倒算法估算成过熟林林木资产,为各生长期不同的林木在林权流转中提供一个可供参考的资产评估方法,以期减少盲目不规范的林权流转。

Based on the analysis of the substance of the forest right circulation, and according to the forest tree growth cycle, this paper applies replacement cost estimation method to estimating the assets of young forest, present earning value method to estimating the assets of medium and near mature forest, and market--based forestv alue method to estimating the assets of over mature forest, so as to provide the asset appraisal meth- ods of reference for the growth period of different forest in forest right circulation, and to reduce the blind non--standard forest right circulation.