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为了使森林资源资产评估过程更加科学,评估结果更加客观,通过多种方法计算比较分析验证发现,林业上的传统成本法与其它行业的不一样,未考虑经营合理利润,其评估值只是投资的价值,而不是投资价值。结果表明:森林资源资产评估中的成本法的折现率应该使用项目内部收益率,而不是待业基准收益率,通过这样的修正,使用一套指标,分别运用成本法和收益法对同一森林资源资产评估,其评估结果十分接近,达到了资产评估的要求。
In order to make the assessment process of forest resources assets more scientific and more objective, the comparative analysis of various methods of calculation and verification shows that the traditional cost method in forestry is different from that in other industries. Without considering the reasonable operating profit, the valuation is only investment Value, not investment value. The results show that the discount rate of the cost method in forest resources assets appraisal should use the internal rate of return of the project instead of the benchmark rate of return of unemployed. Through this amendment, a set of indicators are used to calculate the discount rate of the same forest resources Assets assessment, the assessment results are very close to the asset assessment requirements.