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森林資源資產評估:經濟林資源資產評估的方法

發布:2025-04-09 瀏覽:0

經濟林資源資產評估的核心是衡量一片林地及其產出的價值,常見的評估方式主要從三個不同角度出發,每種方法都有其適用場景和計算邏輯,下面用更貼近生活的語言來解釋:

The core of economic forest resource asset evaluation is to measure the value of a forest land and its output. Common evaluation methods mainly start from three different perspectives, each with its own applicable scenarios and calculation logic. Below, we will explain in more realistic language:

一、從 “市場參考” 出發:找同類交易比著算

1、 Starting from "market reference": compare and calculate similar transactions

這種方法就像買二手房時參考周邊相似房子的成交價。評估時,先去找市場上最近賣出去的、和目標經濟林差不多的林地交易信息,比如同樣種了蘋果、核桃,樹齡相近,生長條件類似的林子賣了多少錢。然后對比目標林地和這些案例的差別:比如人家的林子交通更方便,或者果樹產量更高,就根據這些差異調整價格 —— 如果目標林地的果樹長得更旺盛,就比案例價格高一點;反之就低一點。

This method is like referring to the transaction prices of similar houses in the surrounding area when buying a second-hand house. When evaluating, first look for trading information on forest land that has recently been sold in the market and is similar to the target economic forest, such as how much money has been sold for forests that are also planted with apples and walnuts, have similar ages, and have similar growth conditions. Then compare the differences between the target forest land and these cases: for example, if someone's forest land has more convenient transportation or higher fruit tree yields, adjust the price based on these differences - if the fruit trees in the target forest land grow more vigorously, the price will be slightly higher than the case price; On the contrary, it is slightly lower.

適合情況:當市面上類似的經濟林交易比較多,比如常見的桃園、梨園,很容易找到參考對象時,用這種方法最直接。

Suitable situation: When there are many similar economic forest transactions on the market, such as common peach orchards and pear orchards, and it is easy to find reference objects, this method is the most direct.

冠縣民生園林造地有限公司苗木調查評估(1)

二、從 “未來能賺多少錢” 出發:算清楚長期收益賬

2、 Starting from "how much money can be earned in the future": calculate the long-term income account clearly

如果一片經濟林已經進入穩定產出期,比如盛果期的柑橘林、板栗林,每年能結多少果子、賣多少錢都比較穩定,就可以用這種方法。具體來說,就是先預測未來十幾年(甚至幾十年)這片林子每年能賺多少錢:比如今年賣果子收入 10 萬元,減去施肥、人工、采摘等成本 3 萬元,凈賺 7 萬元;明年可能產量高一點,賺 8 萬元…… 一直估算到果樹老化需要更新的年份。然后把這些未來每年的凈收益,按照 “錢在當下更值錢” 的道理(比如考慮銀行利率、投資風險),折算成現在的價值總和。

If an economic forest has entered a stable production period, such as a citrus forest or chestnut forest in its peak fruiting period, and the number of fruits it can produce and the amount of money it can sell each year are relatively stable, this method can be used. Specifically, it is to predict how much money this forest will earn annually in the next decade (or even decades): for example, this year's fruit sales revenue is 100000 yuan, minus the costs of fertilization, labor, and harvesting of 30000 yuan, the net profit is 70000 yuan; Next year, the yield may be slightly higher, earning 80000 yuan... estimated until the year when the fruit trees age and need to be renewed. Then convert these future annual net returns into the current total value based on the principle that "money is more valuable in the present" (such as considering bank interest rates and investment risks).

關鍵邏輯:現在投入的錢能在未來慢慢賺回來,把未來的收益 “打個折” 算成現在值多少錢,更能體現林地的長期價值。

Key logic: The money invested now can be slowly earned back in the future, and calculating the current value of the forest land by "discounting" the future earnings can better reflect the long-term value of the forest land.

三、從 “重新種一片要花多少錢” 出發:算成本扣損耗

3、 Starting from 'How much does it cost to replant': calculate cost minus loss

如果是剛種不久的經濟林,比如剛栽了兩年的油茶苗,或者市場上很難找到類似交易案例,也預測不了未來收益,就可以用成本法。這種方法就像算 “重置成本”:假設現在重新種一片同樣的林子,需要買多少樹苗、雇人整地挖坑、澆水施肥、管理養護,把這些所有的花費加起來,得到 “重新種一片的總成本”。然后再看目標林地的樹木生長情況:如果樹苗成活率高、長得健壯,“成新率” 就高(比如 90%);如果部分樹苗枯死,成新率就低(比如 70%)。最后用總成本乘以成新率,就是這片林地的評估價值。

If it is a newly planted economic forest, such as oil tea seedlings that have only been planted for two years, or if it is difficult to find similar trading cases in the market and future returns cannot be predicted, the cost method can be used. This method is like calculating the "reset cost": assuming that planting the same forest now requires buying how many saplings, hiring people to dig pits, watering and fertilizing, and managing and maintaining, adding up all these expenses gives the "total cost of replanting". Then look at the growth of trees in the target forest: if the survival rate of seedlings is high and they grow strong, the "newness rate" will be high (such as 90%); If some saplings die, the regeneration rate will be low (such as 70%). Finally, multiplying the total cost by the newness rate is the assessed value of this forest land.

適合情況:新造林地、幼齡林,或者難以通過市場交易和收益預測評估時,用成本法更踏實。

Suitable situation: When new forest land, young forest land, or when it is difficult to evaluate through market transactions and income forecasting, the cost method is more practical.

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