桉树用材林林木资产评估的方法及应用

Forest Asset Evaluation Methods for Eucalyptus Timber Plantations

本文根据桉树速生、短轮伐期的特点,结合用材林林木资产评估方法,按立地等级差异进行桉树林地的资产评估。充分考虑桉树调查小班的林龄及生长状况,按照经营成本、利息、利润及税收等因素对林木资源价值量及其分布结构进行核算评估。通过应用案例分析,用常规的评估方法对速生桉用材林进行评估不能合理地反映林木资产价值。针对幼龄林采用重置成本法评估其林木价值,在栽植时至评估基准日期间,林木因快速生长所产生的价值不能体现。而采用"现行市价法"进行评估,是对有蓄积的幼龄林林木资产价值评估的首选方法,可真实反映其林木价值,为桉树林地林权流转提供可靠的依据,在生产实践中切实可行。

Eucalyptus plantations have the ability to provide regular, periodic harvests of timber to supply industrial raw materials. In this study, timber forest asset valuation methods were examined in relation to site level differences of Eucalyptus plantations. Data was gathered on from a wide range of Eucalyptus plantations including plantation age, growth condition, operating costs, interest, profits, taxes on forest resource value and other parameters. Analyses of this data revealed that the conventional evaluation method for fast-growing Eucalyptus plantations cannot reasonably reflect the true value of plantation assets. If the young plantation replacement cost method is used to evaluate plantation value, it does not reflect the true value of where rapid growth occurs. The current market value method provides a preferable method of asset valuation for young rapidly growing plantations as it found to provide more realistic values.