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Evaluation only. Created with Aspose.Slides for .NET 4.0 Client Profile 17.1. Copyright 2004-2017Aspose Pty Ltd. Evaluation only.
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Copyright 2004-2017Aspose Pty Ltd. 森林资源资产评估案例
福建农林大学林学院
陈昌雄博士教授博导
电EmailfjccX@126.Com
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Copyright 2004-2017Aspose Pty Ltd. 林木资产评估测算方法
■现行市价法
市场价倒算法、现行市价法(市场成交价比
较法)
■收益现值法
年净收益现值法、年金资本化法、收获现值
法
■成本法
重置成本法、序列需工数法、历史成本调整
法
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Copyright 2004-2017Aspose Pty Ltd. )市场价倒算法
市场价倒算法是用被评估林木采伐后所得木材
的市场销售总收入,扣除木材经营所消耗的成
本(含有关税费)及应得利润后,剩余部分作
为林木资产评估价值
■其计算公式为:
E=W-C-F
评估值
W木材销售总收入
C木材生产经营成本
F木材生产经营利润
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Copyright 2004-2017Aspose Pty Ltd. 该法测算时关键的问题有
1、准确确定待评估林分的各材种的出材
率
2、合理确定木材的价格
3、合理计算税、金、费
4、合理确定木材生产成本
5、合理确定木材生产利润
1、成、过熟林评估
2、在收益现值法中预测主伐收入时,也采用
该方法
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