论森林资源资产抵押贷款资产评估价值类型选择  

Application Study of the Value Type Selection for Mortgage Loan Valuation of Forest Resources Assets

作　　者：李珍[1,2] 于磊[1] 赵慧峰[1] 

机构地区：[1]河北农业大学商学院,河北保定071000 [2]河北金融学院会计系,河北保定071001

出　　处：《林业经济问题》2013年第3期269-273,共5页Issues of Forestry Economics

基　　金：河北省教育厅优秀青年基金项目(SY12106)

摘　　要：首先介绍了国内外相关评估准则对抵押目的的资产评估价值类型选择的相关规定、国内外实务界和学术界对抵押目的的资产评估价值类型选择的主流观点,然后从经济行为和评估目的、抵押资产自身特征、价值类型应用基础角度对森林资源资产抵押价值评估中价值类型选择进行了分析,最后提出计算抵押价值时评估参数选择应遵循的3个原则:考虑资产未来持续经营能力的原则、考虑资产未来变现能力的原则、保守和谨慎的原则。First introduced the related regulations of the domestic and foreign assessment criteria to the type choice of the assets appraisal value for mortgage purpose, the mainstream view of the domestic and international practice and academia on the type choice of the assets appraisal value for mortgage purpose. And then the value type selection of forest resource assets mortgage value assessment are ana- lyzed from the economic behavior and the evaluation purpose, mortgage assets itself characteristic, value types application perspective. Finally put forward to calculate the mortgage value assessment pa- rameter selection should follow three principles ： think about the assets of going - concern ability, con- sidering future asset cashability, conservative and cautious principle.

关 键 词：森林资源资产 抵押贷款 抵押价值 市场价值 清算价值 

分 类 号：F326.23[经济管理—产业经济]