松脂资源资产评估方法初探

松香工业要持续发展，就必须实行资源有偿使用制度，解决资源培育、木材生产与松脂生产之间的矛盾。松脂资源作为森林资源的一种衍生性资源，应以是否开发利用作为其成为资产的前提，其评估可以采用重置成本法、收益损失法、收益现值法。文章用重置成本法、收益损失法对始兴县松脂资源单位面积资产价值进行了评估，其松脂资源资产价值两者差异不大。

PRELIMINARY STUDY ON METHODS OF VALUATION IN THE RESIN RESOURCES ASSETS

Putting the resources paid use system into effect can promotes the resin industry sustainable development, and also can resolve the conflict of interests among managers in resources silviculture, timber product and resin tapping. The resin resources is a part of the forest resources and evaluated as an asset based on being developed. The methods of its valuation include reestablish cost method, profit losses method, discount method and so on. The paper present an example for evaluating the resin resources value of average area in Shixing county with reestablish cost method and profit losses method.