收益法在经济林资产评估中的应用

发布时间：2019-06-26 22:52

【摘要】：改革开放以来,随着市场经济体制的不断完善,我国资产评估行业得到了迅速发展,无论是在不动产评估、无形资产评估还是生物资产评估等方面,都有了长足进步。而生物资产评估在我国是新兴领域,主要集中在森林资源资产评估方面,经济林是林木资产的重要组成部分之一,也是林木资产评估的一项基本内容。然而,因为经济林自身的特性和收益途径,使其区分于其他林木资产的评估方法,而必须要依据经济林本身的特点采取相应的评估方法对其进行科学评估。虽然人们已经对经济林资源资产的评估提出了一些相应的评估方法,这些方法也各自具有其特点和适用范围,但是在实际应用时确有各种局限性,甚至存在评估结果失真的问题,比如收益法中折现率和预期收益额的计算不科学,便会直接影响评估结果的准确性。因此,本文研究收益法在经济林评估中的应用,无论是理论还是实践上,都具有现实的意义。本文选取林木资产中极具代表性的经济林为主要研究对象,借鉴国内外关于森林资产价值评估以及经济林价值评估的相关理论和方法,在科学界定了林木资产、经济林价值评估、收益法等相关概念的基础之上,着重分析影响经济林资产价值的因素,并结合经济林的生长特征、资产特点、收获期限等问题,分析现有评估方法的优势和局限,并主要研究收益法的应用问题,利用灰色神经网络模型预测经济林产量,引入时间因素来修正现有折现率的选取问题,以此来改进收益法中的主要参数,最终通过实际案例的分析,来佐证研究成果。本文的研究,旨在丰富资产评估理论体系,完善收益法在经济林评估中的参数选取问题,努力解决经济林评估失真及缺乏公允性的问题,无论对林农、林业企业还是社会经济的稳定健康发展,都具有非常深远的影响。
[Abstract]:Since the reform and opening up, with the continuous improvement of the market economy system, the asset evaluation industry in China has developed rapidly, whether in real estate evaluation, intangible assets evaluation or biological assets evaluation and so on, great progress has been made. The evaluation of biological assets is a new field in China, which mainly focuses on the evaluation of forest resources assets. Economic forest is one of the important components of forest assets, and it is also a basic content of forest assets evaluation. However, because of the characteristics and income channels of the economic forest itself, it is distinguished from the evaluation methods of other forest assets, and it is necessary to adopt the corresponding evaluation methods according to the characteristics of the economic forest itself to evaluate it scientifically. Although people have put forward some corresponding evaluation methods for the evaluation of economic forest resources assets, these methods also have their own characteristics and scope of application, but they do have a variety of limitations in practical application, and even there are problems of distortion of evaluation results, such as the unscientific calculation of discount rate and expected income in the income method, which will directly affect the accuracy of the evaluation results. Therefore, it is of practical significance to study the application of income method in economic forest evaluation, both in theory and in practice. In this paper, the representative economic forest in forest assets is selected as the main research object, drawing lessons from the relevant theories and methods of forest asset value evaluation and economic forest value evaluation at home and abroad, on the basis of scientifically defining the related concepts such as forest asset, economic forest value evaluation, income method and so on, the factors that affect the asset value of economic forest are analyzed, and the growth characteristics and asset characteristics of economic forest are combined with the growth characteristics of economic forest. In order to improve the main parameters of the income method, the advantages and limitations of the existing evaluation methods are analyzed, and the application of the income method is mainly studied. The grey neural network model is used to predict the yield of the economic forest, and the time factor is introduced to correct the selection of the existing discount rate, so as to improve the main parameters of the income method. Finally, the research results are supported by the analysis of the actual cases. The purpose of this paper is to enrich the theoretical system of asset evaluation, improve the parameter selection of income method in economic forest evaluation, and try to solve the problems of distortion and lack of fairness in economic forest evaluation, which has a very far-reaching impact on the stable and healthy development of forest farmers, forestry enterprises and social economy.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F326.2

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