森林资源资产评估中多方法验证

摘要

为了使森林资源资产评估过程更加科学,评估结果更加客观,通过多种方法计算比较分析验证发现,林业上的传统成本法与其它行业的不一样,未考虑经营合理利润,其评估值只是投资的价值,而不是投资价值。结果表明：森林资源资产评估中的成本法的折现率应该使用项目内部收益率,而不是待业基准收益率,通过这样的修正,使用一套指标,分别运用成本法和收益法对同一森林资源资产评估,其评估结果十分接近,达到了资产评估的要求。%In order to make Forestry Resources Asset Evaluation process more scientific,the results more objective,The authors calculated by the comparative analysis of a variety of verification,it turns out that the cost method of traditional forestry assessment and other industries was different.The business a reasonable profit in the cost method of traditional forestry assessment was not considered but its assessed value of investment value rather than investment value.The results show that the discount rate in assessment of forest resources should use take the project internal rate of return rather than the industry benchmark rate;after such amendment,and the use of a set of indicators,using two methods of assessment of forest resources and assets,namely cost and benefits,their findings are very close to the asset valuation requirements.