| 森林资产评估中的折现率设定 |
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| 引用本文： | 秦国金,付世福,朱开宪,徐洪洲.森林资产评估中的折现率设定[J].湖北林业科技,2011(3):19-21. |
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| 作者姓名： | 秦国金 付世福 朱开宪 徐洪洲 |
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| 作者单位： | 1. 湖北省林业调查规划院,武汉,430079
2. 湖北省孝感市林业局,孝感,432100 |
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| 摘 要： | 通过系统分析比较内部收益率、社会基准收益率、行业基准收益率、加权平均资金成本、普通股资金成本、利率的异同后发现:用成本法对森林资产的评估,其折现率应该设定为项目的财务内部收益率；用收益法对森林资产的评估,其折现率应该设定为行业基准收益率.
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| 关 键 词： | 成本法 财务内部收益率 收益法 行业基准收益率 |
Discount Rate Setting in Forest Asset Evaluation |
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| Qin Guojing Fu shifu,Zhu kaixian Xu hongzhou.Discount Rate Setting in Forest Asset Evaluation[J].Hubei Forestry Science and Technology,2011(3):19-21. |
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| Authors: | Qin Guojing Fu shifu Zhu kaixian Xu hongzhou |
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| Institution: | Qin Guojing(1) Fu Shifu(1) Zhu kaixian(1) Xu Hongzhou(2)(1.Hubei Provincial Forestry Investigation and Planing Institute Wuhan 430079,2.Xiaogan City Forestry Bureauin Hubei Province Xiaogan 432100) |
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| Abstract: | The similarities and differences that internal rate of return,social reference return,industry reference return,weighted average capital cost,common stock capital cost and interest were systematically analyzed and compared.It showed that forest asset was evaluated by costing,the discount rate was financial internal rate of return in project;and forest asset was evaluated by income approach,the discount rate was industry reference return. |
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| Keywords: | costing financial internal rate of return income approach industry reference return |
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