摘要
在森林资源资产评估实践中,针对按龄组选择评估方法经常出现评估值连续性差、差异显著的问题,提出了依据林龄选择评估方法的观点。其从科学、公正和可操作性的基本原则出发,通过评估实例计算、分析,初步探讨了利用对比分析法确定林龄临界点,并进一步选择评估方法,力求使评估值具有较强的连续性。同时指出了林龄临界点选择法与标准林分模式相结合在批量资产评估中应用的优势。
In the practice of asset valuation of forest resources,to choose assessment methods by age group always have the problem of assessed value's continuity is poor and have a significant difference from the value,proposed the point of view to choose assessment methods based on forest age.From a scientific,fair and workable basic principle,calculated and analysis by assessment examples,preliminary discussed to use the method of comparative analysis to determine the critical point of forest age,and try to make assessed value have a strong continuity.And also pointed out the application advantages of forest age threshold selection method combined with forest distribution pattern standard in the bulk asset valuation.
出处
《林业勘查设计》
2011年第4期76-78,共3页
Forest Investigation Design
关键词
森林资源资产
成本法
收获现值法
林龄
临界点
forest resources assets
the method of cost
harvest present value method
forest age
critical point
