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帽儿山林场林木资源资产评估
引用本文:程雁云,刘兆刚.帽儿山林场林木资源资产评估[J].东北林业大学学报,2010,38(2).
作者姓名:程雁云  刘兆刚
作者单位:东北林业大学,哈尔滨,150040;东北林业大学,哈尔滨,150040
基金项目:国家“十一五”攻关子课题(2006BAD10A16-14)
摘    要:以东北林业大学帽儿山试验林场为研究对象,利用2004年该林场二类调查资料以及相关的成本数据,结合资产评估方法中的重置成本法、收获现值法、市场价倒算等评估方法对该场尖砬沟施业区进行林木资源资产估测。经评估该施业区林木资源总价值为4132.97万元,其中幼龄林311.24万元,中龄林、近熟林2988.05万元,成、过熟林833.68万元。通过此次研究探索出适合该林场各种林木资源资产评估的方法,为整个林场林木资产价值的评估奠定基础。

关 键 词:林木资源  资产评估方法  调整系数  重置成本法  收获现值法  市场价倒算法  帽儿山林场

Asset Valuation of Forest Resources in Mao'ershan Forest Farm,Heilongjiang Province
Cheng Yanyun,Liu Zhaogang.Asset Valuation of Forest Resources in Mao'ershan Forest Farm,Heilongjiang Province[J].Journal of Northeast Forestry University,2010,38(2).
Authors:Cheng Yanyun  Liu Zhaogang
Institution:College of Forestry;Northeast Forestry University;Harbin 150040;P.R.China
Abstract:This paper aims to make an evaluation on the forest resources in Jianlagou Working Circle of Mao'ershan Forest Farm of Northeast Forestry University,Heilongjiang Province,according to Class II Survey data in 2004 and the related cost data,by the methods of replacement cost approach,profit present value,and market price.Total value of the forest resources in Jianlagou was estimated to be 41.3297 million yuan,namely 3.1124 million yuan for juvenile forests,29.8805 million yuan for middle-aged forests and near...
Keywords:Forest resources  Asset evaluation method  Adjustment coefficient  Replacement cost method  Profit present value method  Market price method  Mao'ershan forest farm  
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