[1]王剑武,吴伟志,朱程昊,等.浙江省森林资源资产评估中相关利率的探讨[J].浙江林业科技,2020,40(05):21-27.[doi:10.3969/j.issn.1001-3776.2020.05.004]
 WANG Jian-wu,WU Wei-zhi,ZHU Cheng-hao,et al.On Relevant Interest Rate by Evaluation of Forest Resources Assets in Zhejiang Province[J].Journal of Zhejiang Forestry Science and Technology,2020,40(05):21-27.[doi:10.3969/j.issn.1001-3776.2020.05.004]
点击复制

浙江省森林资源资产评估中相关利率的探讨()
分享到:

《浙江林业科技》[ISSN:1001-3776/CN:33-1112/S]

卷:
40
期数:
2020年05期
页码:
21-27
栏目:
其他
出版日期:
2020-10-20

文章信息/Info

Title:
On Relevant Interest Rate by Evaluation of Forest Resources Assets in Zhejiang Province
文章编号:
1001-3776(2020)05-0021-07
作者:
王剑武1吴伟志2朱程昊2翁卫松1
1.浙江省森林资源监测中心,浙江杭州 310020;2.浙江省林业勘测规划设计有限公司,浙江杭州 310020
Author(s):
WANG Jian-wu1WU Wei-zhi2ZHU Cheng-hao2WENG Wei-song1
1. Zhejiang Forest Resources Monitoring Centre,Hangzhou 310020, China; 2. Zhejiang Forestry Survey Planning and Design Co., Ltd,Hangzhou 310020, China
关键词:
森林资源资产评估相关利率浙江
Keywords:
forest resources assets appraisal relevant interest rate Zhejiang
分类号:
F316.23
DOI:
10.3969/j.issn.1001-3776.2020.05.004
文献标志码:
A
摘要:
投资收益率是森林资源资产评估中一个非常重要的经济技术参数,由商业利率和投资者期望利率组成,具体包括纯利率、风险利率、通货膨胀率。以 2011-2018年浙江省林业经营档案资料及社会经济利率为依据分别计算得出各年度的纯利率、风险利率,并以此为基础采用构成法计算各年度投资收益率和 8年的平均投资收益率。结果表明,2011-2018年,浙江省的森林年投资收益率在 5.25% ~ 8.18%之间,平均年投资收益率为 6.42%,并呈逐年增加的趋势。经过与其他地区投资收益率比较后确定的年投资收益率 6.42%可作为浙江省近期乔木林、竹林、经济林等长周期经营的森林资源资产评估的投资收益率参考值。
Abstract:
Based on the forestry management archives and social and economic interest rates of Zhejiang province from 2011 to 2018, the pure interest rate and risk rate of each year were calculated respectively. On this basis, the annual investment return rate and the average investment return rate of the 8 years were calculated by composition method. The results showed that from 2011 to 2018, the annual forest investment return rate in Zhejiang province was between 5.25% and 8.18%, and the average annual investment return rate was 6.42%. The annual return rate on investment of 6.42% was determined in Zhejiang by comparison with that in other regions in China.

参考文献/References:

[1] 陈平留,刘健,等. 森林资源资产评估[M]. 北京:高等教育出版社,2009,42-45.
[2] 王立苍. 森林资源资产评估中利率确定方法探讨[J].《林业调查规划》,2010(03):68-70.
[3] 季碧勇,王剑武,朱振贤,等. 2011-2018 年浙江省营造林质量综合核查报告[R]. 杭州:浙江省林业厅,2018,19-23.
[4] 浙江省林业厅. 2011-2018 年浙江省林业综合统计年报[R].杭州:浙江省林业厅,2018:35-45.
[5] 康莉莉. 森林资源资产评估投资收益率的研究[D]. 福州:福建农林大学,2014.
[6] 国家林业局. 森林资源资产评估技术规范:LY/T 2407-2015[S]. 北京:中国标准出版社,2015.
[7] 覃雯霞. 基于森林认证的三门江林场森林资源资产评估[D]. 长沙:中南林业科技大学,2014.
[8] 刘勇. 应用林地收益法对林地资产评估的实践[J]. 中国农业会计,2016(06):44-46.
[9] 林进添. 林业资产评估市场法中地利等级与择伐年限修正研究[J]. 吉林工商学院学报,2016,32(04):71-77.
[10] 谢哲根,韩国康,童红卫,等. 序列林价及其在林木资源资产评估中的应用[J]. 林业科学,2016,52(06):43-53.
[11] 童庆嘉. 林木资产受损(侵)调查鉴定与价值评估技术探讨[J]. 绿色科技,2016(13):92-93,98.
[12] 王骁骁. 湖南省国有林场森林资源资产负债表研制[D]. 长沙:中南林业科技大学,2016.
[13] 石葳蕤. 永安林业拟抵押森林资源资产价值评估方法的案例研究[D]. 沈阳:辽宁大学,2016.
[14] 汪丽妹. 县级自然资源资产评估初探及对离任审计的启示[D]. 杭州:浙江大学,2017.
[15] 谢炜,郭勇君,吴春玲. 人工杉木用材中龄林林木资产评估方法研究[J]. 中国资产评估,2017(04):37-40.

相似文献/References:

[1]蒋仲龙,王秀云*,林松,等.浙江省国有林场森林资源特征研究[J].浙江林业科技,2016,36(03):48.
 JIANG Zhong-long,WANG Xiu-yun *,LIN Song,et al.Forest Resource Characters of State-owned Forest Farms in Zhejiang province[J].Journal of Zhejiang Forestry Science and Technology,2016,36(05):48.
[2]陶吉兴,张国江,季碧勇.森林资源一类清查与二类调查数据控制与融合研究[J].浙江林业科技,2016,36(06):8.
 TAO Ji-xing,ZHANG Guo-jiang,JI Bi-yong.Research on Data Control and Fusion of Continuous Forest Inventory andForest Management Inventory[J].Journal of Zhejiang Forestry Science and Technology,2016,36(05):8.
[3]王剑武.浙江省森林资源新一轮二类调查技术特点与若干问题探讨[J].浙江林业科技,2017,37(04):95.[doi:10.3969/j.issn.1001-3776.2017.04.017]
 WANG Jian-wu.Technical Characteristics and Discussion on the Latest Forest Management Inventory in Zhejiang Province[J].Journal of Zhejiang Forestry Science and Technology,2017,37(05):95.[doi:10.3969/j.issn.1001-3776.2017.04.017]
[4]杨睿琪,龚佳怡,周 燕,等.红豆杉价值评估初探[J].浙江林业科技,2020,40(02):105.[doi:10.3969/j.issn.1001-3776.2020.02.016]
 YANG Rui-qi,GONG Jia-yi,ZHOU Yan,et al.Preliminary Study on Value Evaluation of Taxus wallichiana var. chinensis[J].Journal of Zhejiang Forestry Science and Technology,2020,40(05):105.[doi:10.3969/j.issn.1001-3776.2020.02.016]
[5]李国庆,吴雪玲,唐 辉,等.安吉县2007-2018 年森林资源动态和成因分析[J].浙江林业科技,2020,40(03):56.[doi:10.3969/j.issn.1001-3776.2020.03.009]
 LI Guo-qing,WU Xue-ling,TANG Hui,et al.Dynamics and Analysis on Forest Resources Change during 2007 and 2018 in Anji County[J].Journal of Zhejiang Forestry Science and Technology,2020,40(05):56.[doi:10.3969/j.issn.1001-3776.2020.03.009]
[6]余久华,胡伟云,廖丽华,等.庆元县1985—2017 年森林资源动态变化及成因分析[J].浙江林业科技,2023,43(02):53.[doi:10.3969/j.issn.1001-3776.2023.02.009]
 YU Jiu-hua,HU Wei-yun,LIAO Li-hua,et al.Analysis on Dynamic Changes and Causes of Forest Resources in Qingyuan County from 1985 to 2017[J].Journal of Zhejiang Forestry Science and Technology,2023,43(05):53.[doi:10.3969/j.issn.1001-3776.2023.02.009]

备注/Memo

备注/Memo:
收稿日期:2020-03-02;修回日期:2020-08-15基金项目:国家自然资源资产负债表地市级试点项目“基于自然资源资产负债表编制的市县两级森林功能价值评估”作者简介:王剑武,工程师,从事森林资源调查监测与评估工作; E-mail: 381178849@qq.com。通信作者:翁卫松,高级工程师,从事林业信息管理和森林资源监测; E-mail:775113997@qq.com。
更新日期/Last Update: 2020-10-20