当前位置: 首页 > 文章 > 马尾松人工林重置成本法价值评估探讨 福建林业科技 2015,42 (4) 219-223
Position: Home > Articles > A Study on the Value Evaluation of the Replacement Cost Method of the Pinus massoniana Artificial Forest Journal of Fujian Forestry Science and Technology 2015,42 (4) 219-223

马尾松人工林重置成本法价值评估探讨

作  者:
陈锡桓;陈巧明;陈鸿;余立烜;罗雪妹
单  位:
尤溪县林业科技推广中心;尤溪县林业局
关键词:
马尾松人工林;重置成本;森林资产评估;投资收益
摘  要:
在对林木资产重置成本评估方法进行简化和改进的基础上,探讨马尾松人工林基于年资金利率与年资金投资收益率的价值评估方法,分析马尾松商品用材林经济价值评估与市场价值评估的区别。经实例分析表明,评估的理论经济价值与实际经济价值十分接近,该评估方法可作为马尾松人工林价值评估及林木资产投资决策的参考。
译  名:
A Study on the Value Evaluation of the Replacement Cost Method of the Pinus massoniana Artificial Forest
作  者:
CHEN Xi-huan;CHEN Qiao-ming;CHEN Hong;YU Li-xuan;LUO Xue-mei;Youxi County Forestry Science and Technology Promotion Center;Youxi County Forestry Bureau;
关键词:
artificial forest of Pinus massoniana;;replacement cost;;forest assets evaluation;;investment revenue
摘  要:
In this paper,on the simplification and improvement of the evaluation method of forest asset replacement cost,the value evaluation method based on the annual fund rate and annual investment yield for Pinus massoniana plantations is discussed,the difference between economic value and market value evaluation of commercial timber forest of Pinus massoniana is analyzed. The case analysis shows that the theoretical value of the assessment is very close to the actual economic value and the evaluation method can be used as a reference for the evaluation of the value of the pine plantation and the investment decision of forest assets.

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