天保工程背景下天然林资源资产评估方法研究

Study on Evaluation Method of Natural Forest Resources Assets Under the Background of Natural Forest Protection Project

为完善天然林资源资产评估方法和体系,使其评估行为更为规范,以广东省天然硬阔叶林的经营数据为基础,测算在国家天然林保护工程和森林经营者自主经营两种森林经营周期下,各林龄时点天然林皆伐、择伐的林木评估价值;同时使用周期收益比例法,分析并确定山林价的最佳比例系数;最后进一步探索择伐天然幼龄林林木价值的评估方法,其中首提的替代成本法填补了现行行业和地方标准中关于择伐幼龄林的林木评估方法的空白,该评估方法逻辑清晰、评估结果真实客观,且能与现行中龄及以上天然林木的评估价值平稳衔接,实践证明生产应用完全可行。

In order to perfect the evaluation method and system on natural forest resources assets and standard-ize this evaluation,based on the management data of natural hard broad-leaved forests in Guangdong,this pa-per calculates the evaluation value of natural forest clear-cutting and selective-cutting at each age point under two forest management cycles.The first one is national natural forest protection project and the other one is in-dependent management by forest operators.Then,this paper uses periodic income proportion method to analyze and determine the optimal proportion coefficient of mountain forest price.Finally,this paper further explores the assessment method of the value of natural young forest by selective-cutting.Replacement cost method pro-posed firstly fills the blank of selectively cutting natural young forests evaluation in current professions and local standards.The evaluation method is logical and its evaluation conclusions are real and objective.It is smoothly consistent with the assessed value of the existing natural trees of middle age and above.That production appli-cation is completely feasible has been proved.