核桃林资源资产评估研究

Studies on the Assets of Resource of Juglans regia

以山西省柳林县核桃人工林为研究对象,运用重置成本法和连年收益现值法对核桃人工林进行资产评估,测算其价值,并分析年龄、产量、折现率、经营期限等因素对测算核桃人工林价值的影响。结果表明,连年收获现值法是测算核桃林价值的最合适的评估方法。该研究内容为合理计算核桃林资产提供科学依据,也为其它经济林的资产评估提供一定的借鉴意义。

Based on the sample-plot survey data in artificial forest of Juglans regia in Shanxi province,the Replacement cost method and the Current annual harvest present value method were used to measure and calculate the value of the artificial forest of Juglans regia.We analyzed the influence of age,yield,discount rate and operation period on the estimation of walnut plantation value. The result showed： the Current annual harvest present value method was the best assessment method. This study provided a scientific basis for ratio-nal calculation of Juglans regia forest assets and it also provided reference for other economic forest assets evaluation.