论国有林木资产保值增值的考核指标与评价方法

国有林木资产保值增值是指国有林木净资产（或称为国有林木权益）保值增值，其考核指标不仅应包括以财务核算资料为基础计算的价值核算指标，而且还应包括以林木资源调查与统计资料为基础计算的实物核算指标。国有林木资产保值增值评价方法可采用综合指数法，其综合指数值不外于３种取值：〉１００％，＝１００％，〈１００％，分别表示国有林木资产增值、保值和减值。

Exaluation Methods of Value keeping and Value adding of State owned Forest Assets.

The value keeping and value adding of state owned forest assets is that of state owned net forest assets (to be called state owned interests).The examination indicators should include not only the value accountion indicators based on financial accounting data,but also the accounting indicators in kind based on the data of forest reserves investigation and statistics.The evaluation methods of value keeping and value adding for state owned forest assets could adopt the way of composite index.There are nothing more than three ways of obtaining the value of composite index:>100%,=100%,and <100%,standing for the value keeping,value adding and devaluing of state owned forest assets respectively.