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作 者:赵建强 林中大 罗朝练 ZHAO Jianqiang;LIN Zhongda;LUO Chaolian(Guangdong Lingnanyuan Exploration and Design Co.,Ltd.,Guangzhou 510030,Guangdong,China;Guangdong Forestry Survey and Planning Institute,Guangzhou 510520,Guangdong,China)
机构地区:[1]广东省岭南院勘察设计有限公司,广东广州510030 [2]广东省林业调查规划院,广东广州510520
出 处:《中南林业调查规划》2024年第2期64-68,共5页Central South Forest Inventory and Planning
摘 要:国家储备林建设是一项投资期相对较长的建设项目,财务评价是投资决策中必不可少的重要内容。湿加松和桉树是广东重要的国家储备林树种,运用财务盈利能力分析方法分别对湿加松和桉树的项目投资可行性和经济合理性进行计算,得出湿加松和桉树的财务净现值为正值,且财务内部收益率较林业行业基准收益率高。可见,湿加松和桉树可作为储备林基地建设推荐的经营树种。同时,采用单因素敏感性分析方法,对影响财务内部收益率的各因子进行敏感性分析,结论显示,经营湿加松和桉树都具有一定的抗风险能力。The construction of the national reserve forest is a construction project with a relatively long investment period,and financial evaluation is an indispensable part of investment decisions.Pinus elliotti × caribaea and Eucalyptus are important national reserve forest species in Guangdong Province.The profitability analysis method was used to calculate the investment feasibility and economic rationality of Pinus elliotti × caribaea and Eucalyptus respectively.The results showed that the financial net present values of Pinus elliotti × caribaea and Eucalyptus were positive,and the financial internal rates of return were higher than the benchmark rate of return of the forestry industry,which proved Pinus elliotti × caribaea and Eucalyptus were suitable tree species for the construction of the reserve forest base.At the same time,the single-factor sensitivity analysis method was used to analyze the sensitivity of each factor affecting the financial internal rate of return.The results indicated that the management of Pinus elliotti × caribaea and Eucalyptus had certain anti-risk abilities.
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