森林碳汇资产价值评估实证研究  

Empirical Study on the Asset Valuation of the Forest Carbon Sink

作　　者：李雪敏 LI Xue-min(Inner Mongolia University of Finance and Economics, Hohhot 010070, China)

机构地区：[1]内蒙古财经大学财政税务学院,内蒙古呼和浩特010070

出　　处：《内蒙古财经大学学报》2020年第2期76-81,共6页Journal of Inner Mongolia University of Finance and Economics

基　　金：科技部科技支撑计划项目(2015BAL01B04)。

摘　　要：森林碳汇对于缓解气候变暖、抵消CO2排放等方面具有重要意义,如何将其资产价值量化是当今学术界的关注焦点。本文运用资产评估理论的相关知识对森林碳汇资产的特征、价值构成和评估方法进行探讨分析,以陕西省森林碳汇作为研究对象进行碳汇量计量及资产价值评估,以期从资产评估学角度出发为量化森林碳汇资产价值提供理论依据和评估方法,并为今后可能实现的森林碳汇交易提供一定的价值判断标准。Of great significance is the forest carbon sink in mitigating climate warming and offsetting CO2 emissions.The focus of attention in academic circles is how to quantify the value of the forest carbon sink.In this paper,the characteristics,value composition and evaluation methods of forest carbon sink assets are discussed and analyzed with the knowledge of asset appraisal theory.With the forest carbon sink in Shaanxi Province as the research object,carbon sink measurement and asset value assessment are carried out in order to provide theoretical basis and assessment methods for quantifying forest carbon sink asset values from the perspective of asset assessment,as well as certain standards of value judgement for possible future forest carbon sink transactions.

关 键 词：森林碳汇 资产 价值评估 

分 类 号：F062.1[经济管理—政治经济学]