森林资源资产批量评估研究
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摘要
随着我国林权制度改革的不断深入和我国森林资源资产市场的快速发展,各种森林资源资产的交易日趋频繁,交易规模也不断扩大。而森林资源资产交易的核心问题是森林资源资产价格的确定,为森林资源资产产权交易提供价值服务的森林资源资产评估工作的重要性日趋显著。在我国的森林资源资产评估的实践过程中,大量的森林资源资产评估业务操作采用的是传统的单项评估方法,存在一致性差、效率低、成本高、耗时长、评估结论较难被市场接受等问题。将批量评估方法引入到森林资源资产评估业务中,不但能很好地解决采用单项评估方法存在的问题,而且能够为森林资源资产评估提供一个新的评估路径,丰富了森林资源资产评估的理论体系。
以森林资源资产批量评估研究为主线,在梳理了国内外研究动态及进展的基础上,辨析了森林资源资产批量评估相关概念的内涵,分析了森林资源资产单项评估实践中存在的问题,探究了森林资源资产批量评估方法的适用性；进而设计了森林资源资产批量评估的总体框架；依据东北林区森林资源资产的特点及价值影响因素,利用黑龙江省某国有林场林权制度改革的实际数据,构建了适用于东北林区的森林资源资产批量评估模型并进行了实证分析；提出了推进森林资源资产批量评估开展的外部环境建设具体措施。
研究结论表明：影响幼龄林单位评估价值的主要因素有林龄、平均树高、公顷株数、前三年的营林生产成本、树种；影响中龄林单位评估价值的主要因素有林龄、平均胸径、平均树高、公顷蓄积、原木销售价格、原木出材率、树种、木材经营成本(含税费)；影响成熟林单位评估价值的主要因素有原木销售价格、木材经营成本(含税费)、公顷蓄积、平均树高、平均胸径、原木出材率、运距、树种。由于幼龄林、中龄林、成熟林森林资源资产单位评估价值的影响因素不同,应分别构建幼龄林、中龄林、成熟林的批量评估模型。分别构建的批量评估模型实证结果表明公顷株数、林龄的自然对数、平均胸径的自然对数、优势树种等解释变量对幼龄林单位评估价值有重要影响；原木销售价格、林龄的自然对数、公顷蓄积的自然对数、优势树种等解释变量对中龄林单位评估价值有重要影响；原木销售价格、公顷蓄积的自然对数、平均胸径、原木出材率的自然对数、优势树种等解释变量对成熟林单位评估价值有重要影响。此外,推动森林资源资产批量评估开展应做好建立“注册资产评估师(森林)”执业资格制度、对森林资源资产评估机构实行分级管理、深化林业体制改革以激发社会需求、对森林资源资产评估与森林价值核算实行分类管理、加大森林资源资产评估人才的培养力度、加快推进林业信息化以搭建森林资源资产批量评估的数据平台等外部环境建设。
With the further reform of forest tenure and rapid development of forest resource asset markets in China, more and more forestry assets resources trading arises with the increasing size. The core problem of the forest resource asset trading is how to determine the price of forest resource asset, so that the appraisal of forest resource asset value that provides the value service for the property transaction of the forest resource asset is increasingly important. In practice, the traditional individual appraisal method is used in quantities of forest resource asset appraisal business in China, resulting in some problems such as poor consistency, low efficiency, high cost and time consuming, as well as the appraisal conclusion that is difficult to be accepted by the market. The introduction of mass appraisal method into forest resource asset appraisal business can properly solve the problems existing in individual assessment methods, and also provide a new path to appraise forest resource assets so as to extend the theoretical system of forest resources asset appraisal.
Based on the researches at home and abroad on the mass appraisal of forest resource assets, through a thorough review of research progress and development at home and abroad, the paper discriminates the connotation of concepts relating to the mass appraisal of forest resource assets, analyzes the problems in the practice of individual appraisal of forest resource assets, and explores the applicability of mass appraisal method of forest resource assets in order to design the overall framework of mass appraisal of the forest resource assets. According to the factors affecting the characteristics and values of forest resource assets in northeast forest area, using actual data of forest tenure reform from some state-owned forest farm in Heilongjiang Province, the paper presents the model for mass appraisal of forest resource assets in the Northeast forest area through an empirical analysis, and proposes the specific measures for promoting the development of the external environment for mass appraisal of forest resource assets.
The research results show the main factors affecting the appraisal value per unit young forest include stand age, average tree height, number of trees per hectare, forest production cost over the past three years, tree species, and those affecting the appraisal value per unit immature forest include stand age, average DBH, average tree height, growing stocks per hectare, sales price of timber, outturn percentage of timber, tree species, timber operating costs (inclusive of taxes), and those affecting the appraisal value per unit mature forest include sales price of timber, timber operating costs (inclusive of tax), growing stocks per hectare, average tree height, average DBH, outturn percentage of timber, load distance, and tree species. Due to the difference among the factors affecting the appraisal value per unit young, immature and mature forest resource assets, the mass appraisal models should be built for the young, immature and mature forests respectively. The empirical results of the above models indicate explanatory variables such as number of trees per hectare, natural logarithm of stand age and average DBH, dominant tree species exerting a significant impact on the appraisal value per unit young forest, those such as timber sales price, natural logarithm of stand age and growing stocks per hectares, and dominant tree spices on the appraisal value per unit immature forest, and those such as timber sales prices, natural logarithm of growing stocks per hectare, average DBH, natural logarithm of outturn percentage of timber and dominant tree species on the appraisal value per unit mature forest. Furthermore, in order to promote the development of mass appraisal of forest resource assets, the vocational qualification system of "Certified Public Valuers (Forestry)" and level-to-level management of forest resource asset appraisal institutions should be established, while deepening the forestry system so as to stimulate social demand, implementing classification management of forest resource asset appraisal and value accounting, increasing forest resource asset appraisal personnel training, and accelerating the forestry information so as to build external environment such as the data platform for the mass appraisal of forest resource assets.
以森林资源资产批量评估研究为主线,在梳理了国内外研究动态及进展的基础上,辨析了森林资源资产批量评估相关概念的内涵,分析了森林资源资产单项评估实践中存在的问题,探究了森林资源资产批量评估方法的适用性；进而设计了森林资源资产批量评估的总体框架；依据东北林区森林资源资产的特点及价值影响因素,利用黑龙江省某国有林场林权制度改革的实际数据,构建了适用于东北林区的森林资源资产批量评估模型并进行了实证分析；提出了推进森林资源资产批量评估开展的外部环境建设具体措施。
研究结论表明：影响幼龄林单位评估价值的主要因素有林龄、平均树高、公顷株数、前三年的营林生产成本、树种；影响中龄林单位评估价值的主要因素有林龄、平均胸径、平均树高、公顷蓄积、原木销售价格、原木出材率、树种、木材经营成本(含税费)；影响成熟林单位评估价值的主要因素有原木销售价格、木材经营成本(含税费)、公顷蓄积、平均树高、平均胸径、原木出材率、运距、树种。由于幼龄林、中龄林、成熟林森林资源资产单位评估价值的影响因素不同,应分别构建幼龄林、中龄林、成熟林的批量评估模型。分别构建的批量评估模型实证结果表明公顷株数、林龄的自然对数、平均胸径的自然对数、优势树种等解释变量对幼龄林单位评估价值有重要影响；原木销售价格、林龄的自然对数、公顷蓄积的自然对数、优势树种等解释变量对中龄林单位评估价值有重要影响；原木销售价格、公顷蓄积的自然对数、平均胸径、原木出材率的自然对数、优势树种等解释变量对成熟林单位评估价值有重要影响。此外,推动森林资源资产批量评估开展应做好建立“注册资产评估师(森林)”执业资格制度、对森林资源资产评估机构实行分级管理、深化林业体制改革以激发社会需求、对森林资源资产评估与森林价值核算实行分类管理、加大森林资源资产评估人才的培养力度、加快推进林业信息化以搭建森林资源资产批量评估的数据平台等外部环境建设。
With the further reform of forest tenure and rapid development of forest resource asset markets in China, more and more forestry assets resources trading arises with the increasing size. The core problem of the forest resource asset trading is how to determine the price of forest resource asset, so that the appraisal of forest resource asset value that provides the value service for the property transaction of the forest resource asset is increasingly important. In practice, the traditional individual appraisal method is used in quantities of forest resource asset appraisal business in China, resulting in some problems such as poor consistency, low efficiency, high cost and time consuming, as well as the appraisal conclusion that is difficult to be accepted by the market. The introduction of mass appraisal method into forest resource asset appraisal business can properly solve the problems existing in individual assessment methods, and also provide a new path to appraise forest resource assets so as to extend the theoretical system of forest resources asset appraisal.
Based on the researches at home and abroad on the mass appraisal of forest resource assets, through a thorough review of research progress and development at home and abroad, the paper discriminates the connotation of concepts relating to the mass appraisal of forest resource assets, analyzes the problems in the practice of individual appraisal of forest resource assets, and explores the applicability of mass appraisal method of forest resource assets in order to design the overall framework of mass appraisal of the forest resource assets. According to the factors affecting the characteristics and values of forest resource assets in northeast forest area, using actual data of forest tenure reform from some state-owned forest farm in Heilongjiang Province, the paper presents the model for mass appraisal of forest resource assets in the Northeast forest area through an empirical analysis, and proposes the specific measures for promoting the development of the external environment for mass appraisal of forest resource assets.
The research results show the main factors affecting the appraisal value per unit young forest include stand age, average tree height, number of trees per hectare, forest production cost over the past three years, tree species, and those affecting the appraisal value per unit immature forest include stand age, average DBH, average tree height, growing stocks per hectare, sales price of timber, outturn percentage of timber, tree species, timber operating costs (inclusive of taxes), and those affecting the appraisal value per unit mature forest include sales price of timber, timber operating costs (inclusive of tax), growing stocks per hectare, average tree height, average DBH, outturn percentage of timber, load distance, and tree species. Due to the difference among the factors affecting the appraisal value per unit young, immature and mature forest resource assets, the mass appraisal models should be built for the young, immature and mature forests respectively. The empirical results of the above models indicate explanatory variables such as number of trees per hectare, natural logarithm of stand age and average DBH, dominant tree species exerting a significant impact on the appraisal value per unit young forest, those such as timber sales price, natural logarithm of stand age and growing stocks per hectares, and dominant tree spices on the appraisal value per unit immature forest, and those such as timber sales prices, natural logarithm of growing stocks per hectare, average DBH, natural logarithm of outturn percentage of timber and dominant tree species on the appraisal value per unit mature forest. Furthermore, in order to promote the development of mass appraisal of forest resource assets, the vocational qualification system of "Certified Public Valuers (Forestry)" and level-to-level management of forest resource asset appraisal institutions should be established, while deepening the forestry system so as to stimulate social demand, implementing classification management of forest resource asset appraisal and value accounting, increasing forest resource asset appraisal personnel training, and accelerating the forestry information so as to build external environment such as the data platform for the mass appraisal of forest resource assets.
引文
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