古树名木资产评估研究

发布时间：2018-03-18 12:42

本文选题：古树名木　切入点：收益法　出处：《福建农林大学》2017年硕士论文　论文类型：学位论文

【摘要】：本文旨在研究古树名木资产评估技术的改进,根据林木资源资产评估的基本方法和原理,并且引入层次分析法(AHP)和灰色关联度分析法(GRA),结合古树名木本身的特点,系统的阐述分析成本法、收益法和市场法在古树名木价值评估工作中的基本原理、应用条件和具体方法步骤,最后以古树名木实例对以上三种方法在古树名木价值评估中的实际应用进行探讨和比较分析。基于古树名木的特殊性,采用三种评估方案对古树名木的货币价值进行评估和对比分析。首先,根据古树名木价值的组成,筛选影响古树名木价值的11项评估指标因子,据此量化分级确定调整系数分值表,在此基础上,分别采用收益法、成本法来对古树名木价值进行测算;在应用市场法时,引入层次分析法和灰色关联度分析法来确定参考案例对于待评估古树名木的权重值,还引入批量评估法进行评估,进一步丰富了林木资源资产评估技术在古树名木价值评估工作的应用,提高了古树名木资产评估的工作效率和灵活性,为古树名木的价值评估和保护管理提供了方法理论依据。对古树名木价值的相关评估方法的比较分析,评估指标的选取应用,为将来对古树名木价值的评估方法的研究提供理论基础和参考。本研究取得成果如下:(1)本文系统地研究了成本法、收益法和市场法在古树名木价值评估工作中的应用前提条件、方法步骤等,使得评估工作者选择评估方法和构评估指标因子有了清晰的认知,并根据古树名木的价值特点,制定古树名木价值调整系数分值表,对评估值进行修正,更全面、合理地评估古树名木的货币价值。(2)在应用成本法分析评估古树名木价值工作中,综合考虑确定待评估古树名木的各项养护管理成本,并将其折合成现值累计求和,参照调整系数分值表确定各项评估指标的系数值,进而计算修正评估值,得到古树名木的最终评估结果。(3)运用收益法评估古树名木价值时,通过参考园林苗木价格数据,构建统计模型,估测待评估古树名木将来某一规格时的评估值,利用相关的调整系数,计算古树名木的价值。(4)了解古树名木特性的基础上,运用市场法对古树名木的价值进行估算。在市场法中,引入灰色关联度分析法和层次分析法,对古树名木的评估有重要意义。
[Abstract]:The purpose of this paper is to study the improvement of assets assessment technology of ancient and famous trees, according to the basic methods and principles of forest resource assets assessment, and to introduce the analytic hierarchy process (AHP) and grey correlation degree analysis (GRAA), combining with the characteristics of ancient and famous trees. The basic principles, application conditions and specific method steps of cost method, income method and market method in the valuation of ancient and famous trees are systematically expounded. Finally, the practical application of the above three methods in the value evaluation of ancient and famous trees is discussed and compared with the examples of ancient and famous trees. Based on the particularity of ancient and famous trees, The monetary value of ancient and famous trees is evaluated and compared by three evaluation schemes. Firstly, according to the composition of the value of ancient and famous trees, 11 evaluation index factors affecting the value of ancient and famous trees are selected. On the basis of quantitative classification, the adjustment coefficient score table is determined. On this basis, income method and cost method are used to measure the value of ancient and famous trees. Analytic hierarchy process (AHP) and grey correlation analysis were introduced to determine the weight value of reference cases for ancient and famous trees to be evaluated, and batch evaluation method was also introduced to evaluate. It further enriches the application of forest resource assets assessment technology in the value assessment of ancient and famous trees, and improves the efficiency and flexibility of the assets assessment of ancient and famous trees. It provides a theoretical basis for the value evaluation and conservation management of ancient and famous trees. The results of this study are as follows: (1) this paper systematically studies the application of cost method, income method and market method in the valuation of ancient and famous trees. Methods and steps have made the evaluation workers have a clear understanding of the selection of evaluation methods and the construction of evaluation index factors. According to the value characteristics of ancient and famous trees, the value adjustment coefficient score table of ancient trees and famous trees has been drawn up, and the evaluation value has been revised to be more comprehensive. To reasonably assess the monetary value of ancient and famous trees. (2) in the application of cost analysis to the evaluation of the value of ancient and famous trees, comprehensive consideration shall be given to determining the maintenance and management costs of the trees to be evaluated and to convert them into the cumulative sum of the present value, The coefficient value of each evaluation index is determined by referring to the adjustment coefficient score table, and then the revised evaluation value is calculated, and the final evaluation result of the ancient and famous trees is obtained. 3) when using the income method to evaluate the value of the ancient and famous trees, we refer to the garden seedling price data. Build a statistical model, estimate the evaluation value of the ancient and famous trees to be evaluated in the future, calculate the value of the ancient and famous trees by using the relevant adjustment coefficient, and understand the characteristics of the ancient and famous trees. The market method is used to estimate the value of ancient and famous trees. In the market method, the grey correlation analysis method and the analytic hierarchy process are introduced, which is of great significance to the evaluation of ancient and famous trees.
【学位授予单位】：福建农林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F307.2

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