新形势下的森林资产评估核查内容和方法探讨

在全国集体林权制度主体改革完成后,政府通过加大对林业生态建设和保护的投入,使森林生态环境得到大大改善,有关森林生态效能类资产评估的工作将愈来愈多,传统的森林资产评估核查内容和方法已无法满足实际的需要。笔者认为生态效能属非实物资产,直接使用生态效能资产货币化方法或间接使用森林风景等级评价方法,在生产实践中是合理可行的生态效能评估方法。本文针对生态效能的两种评估方法,提出在传统森林资产核查内容和方法的基础上,还应增加与其相关的新内容和新方法。

Discussion on Survey Contents and Methods of Forest Assets Evaluation in the New Situation

After the completion of main collective forest property system reform, the government increases its input in forestry ecological construction and protection, which improves the forest ecological environment great- ly, and then more and more assets evaluation about forest ecological efficiency were launched. By discussing the survey contents and methods of forest ecological efficiency assets evaluation, we think that forest ecological effi- ciency is non-material assets, and two reasonable and feasible methods in practice to evaluate it are, directly monetizing the value, or indirectly referring to landscape evaluation. In accordance, we suggest new contents and methods should be added to original forest assets survey .