用材林幼龄林资产评估调整系数的确定  

Studies on Modification Coefficient of Asset Evaluation of Young Growth for Timber Forest

作　　者：郑德祥[1] 陈平留[1] 陈昌雄[1] 卢凤美[1] 

机构地区：[1]福建林学院,福建南平353001

出　　处：《福建林学院学报》2000年第4期325-328,共4页Journal of Fujian College of Forestry

基　　金：福建省自然科学基金资助项目! ( C9810 0 2 7)

摘　　要：通过对用材林幼龄林资产评估中所常采用的调整系数进行分析 ,首次提出功能性贬值率在幼龄林林木资产评估中的应用 ,并分析其形成原因、适用条件与计算 ,从而对幼龄林评估值进行调整 ,使评估结果更趋于合理 。Based on the analysis of modification coefficient used in asset evaluation of young growth for timber forest, functional devaluation rate was introduced to the evaluation of young growth timber forest tree asset in order to rationalize the evaluation result. Then its derivation application, applicable condition and calculating method were analyzed, which would provide reference for the determination of modification coefficient for forest tree asset evaluation.

关 键 词：用材林 幼龄林 林木资产评估 调整系数 

分 类 号：S758.8[农业科学—森林经理学]