山地大果杨梅良种栽培经济效益分析

采用技术经济分析方法，研究了山地大果杨梅良种栽培的成本构成和各项经济指标。结果表明：在15a一个生产周期中，其内部收益率为29．72％，投资回收期7．40a，每公顷财务净现值253363元，设计产量或价格收益率的盈亏平衡点为57．98％。按标准贴现率5％计算栽培良种和一般品种的动态经济指标，结果表明：在15a—个生产周期中，栽培良种比一般品种每公顷产值增加244574元，税后利润增加160979元，内部收益率高出10．02个百分点，多交税收80595元，投资回收期提早1．19a。在影响杨梅良种栽培经济效果的诸因素中，以销售收入变动影响最大，其次为生产成本，但从近期市场情况来看，投资回收期相对较长，其自然风险、市场风险和政策风险都比较小。从长期来看，盲目大规模发展大果杨梅生产存在一定市场风险，因此，在生产上应注意推行适度规模经营。

Analysis on Economic Benefit of Improved Myrica rubra Cultivation

Analysis on cost composition and economic indicators of improved Myrica rubra cultivation by technical economy showed that FIRR of 15-year production cycle was 29.72%, period for recovery of investment 7.4 year, FNPV 253,363 yuan/ha, planned output or breakeven point of price-earning ratio 57.98%. Dynamic economic indicators of improved and normal M. rubra cultivation were calculated based on 5% standard discount rate. The result demonstrated output value, after-tax profits, FIRR, tax and recovery of investment of improved one during the production cycle increased respectively 244,574 yuan, 160,979 yuan, 1002%, 80,595 yuan and 1.19 year earlier than that of the normal one. Factors influenced economic benefit of cultivation of improved M. rubra listed as follows: sales revenue>production cost. According to market in recent years, recovery of investment will be longer but less natural, market and policy risk. Indiscriminately expanding the scale of cultivation will cause risk in long term.