核桃林资源资产评估研究  

Studies on the Assets of Resource of Juglans regia

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作  者:郭森榕 江希钿[1] 华伟平[2] GUO Senrong JIANG Xidian HUA Weiping(School of Forestry, Fujian Agriculture and Forestry University, Fuzhou, Fujian 350002 School of Ecology and Resource Engineering, Wuyi University, Wuyishan, Fujian 354300)

机构地区:[1]福建农林大学林学院,福建福州350002 [2]武夷学院生态资源工程学院,福建武夷山354300

出  处:《武夷学院学报》2017年第3期55-60,共6页Journal of Wuyi University

基  金:福建省自然科学基金资助项目(B0010019)

摘  要:以山西省柳林县核桃人工林为研究对象,运用重置成本法和连年收益现值法对核桃人工林进行资产评估,测算其价值,并分析年龄、产量、折现率、经营期限等因素对测算核桃人工林价值的影响。结果表明,连年收获现值法是测算核桃林价值的最合适的评估方法。该研究内容为合理计算核桃林资产提供科学依据,也为其它经济林的资产评估提供一定的借鉴意义。Based on the sample-plot survey data in artificial forest of Juglans regia in Shanxi province,the Replacement cost method and the Current annual harvest present value method were used to measure and calculate the value of the artificial forest of Juglans regia.We analyzed the influence of age,yield,discount rate and operation period on the estimation of walnut plantation value. The result showed: the Current annual harvest present value method was the best assessment method. This study provided a scientific basis for ratio-nal calculation of Juglans regia forest assets and it also provided reference for other economic forest assets evaluation.

关 键 词:核桃 资产评估 重置成本法 连年收获现值法 山西柳林 

分 类 号:F327[经济管理—产业经济]

 

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