毛竹林资产评估方法及实例分析

Evaluation Method and Case Analysis of Phyllostachys pubescens Forest

以福建省南平市建阳区桂林国有林场为例,通过收集该林场的毛竹林数据和评估所需要的其他有关技术经济指标,在传统毛竹林价值评估的重置成本法、市场法及收益法3种基本法中进行分析,将市场价倒算法与有限期年金现值法相结合,作为毛竹林评估方法,评估结果为该林场毛竹价值为33676.07元/(hm^(2)·a)。结果表明,采用改进后的有限期年金资本化法评估毛竹林的价值,贴近真实市价,能够减少毛竹林评估价值误差。

Taking Guilin state-owned forest farm in Jianyang District,Nanping City,Fujian Province as an example,through collecting the data of the forest farm and other relevant technical and economic indicators needed for evaluation,the paper analyzed the three basic methods of traditional Phyllostachys pubescens forest value evaluation,namely,the replacement cost method,the market method and the income method.The results showed that the annual net income of Phyllostachys pubescens was 33676.07 yuan/(hm^(2)·a).The results showed that the improved limited period annuity capitalization method was the most close to the real market value of Phyllostachys pubescens forest,and it also made the evaluation error.The purpose of this study was to provide reference for improving the evaluation of Phyllostachys pubescens forest.