广西国有东门林场林木资产评估应用研究

发布时间：2018-01-19 22:35

本文关键词： 林场林木资产评估速生桉　出处：《中南林业科技大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着社会主义市场经济体制在我国各行各业经济中的深入推行和运用,进行森林资源资产评估,强化森林资源资产化管理,以便进一步提升森林资源资产市场显得尤为重要。森林资源资产量化评估为森林资源有偿转让提供了基础价格的依据,不仅能推动森林资源资产管理规范化,还能为林业部门或行业发展规划奠定基础。为了了解广西国有东门林场林木资产的基本情况,本文在该场森林资源二类调查的基础上,分别运用市场价倒算法、收获现值法、重置成本法对不同树种、龄组和土地使用权限的成过熟林、中龄林及近熟林、幼龄林进行了林木资产评估。经评估全场林木资产总价值量为8.5亿元。根据分类评估能看出评估资产的各自特点：从不同树种评估来看,速生桉林木资产评估值占总评估值的近95%,说明该场的森林资源树种配置太单一；从不同林龄评估来看,速生桉近成过熟林资产评估值占林场经营森林资源资产评估值的75.6%,占总评估值的48.2%,说明该场林木资产主要体现在近成过熟林；从不同土地使用权属林木资产评估来看,林场经营和移交斯道拉恩索公司经营林木资产评估值分别占总评估值的63.7%和35.3%,说明林场经营的林木资产仍然占据主导地位,这也是林场赖以生存的根本。本次评估结果显示该场的林木资产主要是速生桉占绝对主导地位,将来也确实存在由于长期种植单一树种引发生物多样性下降、地力衰退甚至水土流失的风险。鉴于本次该场林木资产评估显示近成过熟林占主体地位,林木已接近木材采伐和经济收益的丰收期,建议采伐后营造多树种配置的混交林,同时划分一部分的森林作为生态公益林。目前,国家正在实施国有林场改革,将来林场可以考虑将更多林地租赁或转让给企业经营,或者以土地、人力等资源与企业联营,这样将会激活林业生产力,从而使森林资源资产价值进一步提升,发挥其更大的效益。
[Abstract]:With the further implementation and application of socialist market economy system in various industries of our country, forest resources assets are evaluated and the management of forest resources assets is strengthened. In order to further enhance the forest resources asset market is particularly important. The quantitative evaluation of forest resources assets for the transfer of forest resources to provide the basis of the price basis, not only can promote the standardization of forest resources assets management. In order to understand the basic situation of forest assets of state-owned Dongmen Forest Farm in Guangxi, this paper applies the market price inversion algorithm on the basis of the second type investigation of forest resources. Harvesting present value method, resetting cost method for different tree species, age groups and land use rights into overmature forest, mid-age forest and near mature forest. The total value of forest assets was 850 million yuan. According to the classification evaluation, we can see the characteristics of the evaluation assets: from the evaluation of different tree species. The evaluation value of fast growing eucalyptus forest assets accounted for nearly 95% of the total evaluation value, indicating that the forest resource tree species allocation in this field is too single; According to the different forest age assessment, the value of assets assessment of Eucalyptus grandis is 75.6 of the forest resource assets of forest farm management, accounting for 48.2% of the total value. It shows that the forest assets are mainly reflected in the near-mature forest; From the different land use rights of forest assets evaluation, forest farm management and transfer of Stora Enso company management forest assets assessment value accounted for 63.7% and 35.3% of the total evaluation value respectively. It shows that the forest assets of forest farm still occupy the dominant position, which is also the root of the forest farm survival. The evaluation results show that the forest assets of this farm are mainly fast-growing eucalyptus in the absolute dominant position. In the future, there will also be the risk of biodiversity decline, soil erosion and even soil erosion caused by long-term planting of single tree species. The forest is close to the harvest period of wood cutting and economic income. It is suggested that a mixed forest with many tree species should be constructed after harvesting and a part of forest should be divided into ecological public welfare forest. At present, the state is implementing the reform of state-owned forest farm. In the future, forest farms may consider leasing or transferring more forest land to enterprises, or using land, human resources and other resources to associate with enterprises, which will activate forestry productivity and further enhance the value of forest resources assets. Give play to its greater benefits.
【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F326.2

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