森林生态效能资产化及货币化方法探讨

摘要

Among the forest asset appraisal of forestland rent,this paper pointed that only the forest ecological efficacy with benefit can be capitalized.The forest benefit values can be evaluated by sharing forestland rent by using the ratio of the government level benefit value to the total benefit values.The assessment result by this method was highly consistent to the transaction price and it was practical by using this method to evaluate forest benefits of community projects which was hard to estimate forestland benefits by traditional methods.%在林地租赁价格森林资产评估项目中,提出仅资产接收方受益的生态效能才进行资产化,并利用生态效能＂政府层面＂效益值占林地所有效益比例,分摊森林培育林地地租的办法,评估森林生态效益,阐述森林生态效能货币化的方法,评估结果同市场成交价格吻合度极高。实践证明,在许多采用传统评估方法难以计量林地效益的公益项目中,采用文中所述森林生态效能资产化和货币化方法评估森林生态效益是切实可行的。