对森林资源资产评估中K值的思考

Thinking of Forest Resource Assets Evaluation of K Value

林分质量调整系数(K)对评估值的大小起着关键性作用,其直接影响着林区森林资源资产评估结果的准确性。针对评估实践中对K值的机械使用和不合理组合提出了不同看法,把测树学和森林经理学的基本理论与森林资源资产评估理论相结合,并对参照林分的质量进行调整,提出应根据林分状况和评估目的不同选择相应的K值指标,实施综合调整,力求准确反映现实林分的真实价值。

Forest quality adjusted factor （K） to evaluate the size of the value plays a key role, directly affect the accuracy of the evaluation results. Aiming at evaluation practice of K value mechanical use and unreasonable combination put forward different views, the forest measurement and forest manager to learn the basic theory and the forest resources assets appraisal unifies, Adjust for reference forests of the quality, claiming that according to forest situation and evaluation purpose differ- ent choose corresponding K value index, implement comprehensive adjustment, and strive to accurately reflect the forest of real value.