发布:2024-10-26 浏览:0
森林资源资产评估的方法和适用范围
Methods and scope of application for forest resource asset assessment
1)市场法
1) Market Law
该方法是以相同或类似林木资产的现行市价作为比较基础,评估待估林木资产价值的方法。
This method is based on the current market value of the same or similar forest assets as a comparative basis to evaluate the value of the forest assets to be valued.
2)剩余法
2) Residual method
剩余法又称市场价倒算法,是用被评估林木采伐后所得的木材的市场销售总收入,扣除木材经营所消耗的成本(含有关税费)及合理利润后,将剩余部分作为林木资产的评估价值的方法。
The residual method, also known as the market price inversion algorithm, is a method of using the total market sales revenue of the timber obtained after the evaluated timber is harvested, deducting the cost of timber operation (including relevant taxes and fees) and reasonable profits, and using the remaining part as the valuation value of timber assets.
3)收益法
3) Income approach
收益法又称收益净现值法,是将被评估林木资产在未来经营期内各年的净收益按一定的资本化率折现为现值,然后累计求和得出林木资产评估价值的方法。
The income method, also known as the net present value of income method, is a method of discounting the net income of the evaluated forest assets over the future operating period to present value at a certain capitalization rate, and then cumulatively summing up to obtain the assessed value of the forest assets.
4)成本法
4) Cost method
成本法是以按现时工价及生产水平,重新营造一块与被评估林木资产相类似的林分所需的成本费用,作为被评估林木资产评估价值的方法
The cost method is a method of evaluating the value of the evaluated forest assets based on the cost of rebuilding a forest stand similar to the evaluated forest assets at the current labor price and production level
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