森林资源资产评估理论与实践(Ⅰ)——林木资源资产收益权评估

Theory of Assets Assessment of Forest Reserves and Practice (Ⅰ) ——Assessment of the assets income right of forest reserves

本文通过林木资源资产收益权的涵义、收益权评估特点分析表明 ,林木资源资产收益权的评估类似于一般资产评估中的长期投资和应收帐款的评估。故林木资源资产收益权的适宜评估方法为收益现值法。同时进行了评估理论的实践。

Based of forest resource assets income right meaning,characteristic of assessment of income right analyse indicate.The assessment of income right of assets of the forest resource is similar to assessment of long-term investment and the account receivable in general assets assessment.So present value of earnings method is suitable for the assessment of income right of assets of forest resource.Assessed practice of the theory at the same time.