整体森林资源资产评估
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摘要
森林资源资产评估是现代森林资源资产化管理的一项重要工作,森林资源资产化管理是对传统森林资源管理的根本性改革,是使森林资源管理适应社会主义市场经济发展的迫切需要。森林资源资产评估对维护森林资源资产所有者及经营者的权益,提高森林资源资产的经济效益,深化林权改革,发展社会主义林业市场经济建设,实现林业的可持续发展具有重要的意义。
整体森林资源资产的评估是整体企业资产评估的特例,是具有整体企业资产类似特点的企业的局部资产评估,它是对企业资产系统中森林资源资产子系统的整体获利能力的评估,它不是各单项森林资源资产的简单加合。在大型林业企业的资产评估中,整体森林资源资产的评估较单项的森林资源资产的评估显得更为重要,更为常用。在林业企业的整体资产评估中,其他的资产可按有关的规定进行评估,而森林资源资产评估经常按整体森林资源资产进行评估。
目前我国的企业价值评估仍然以成本加和法为主、收益法为辅,在林业森林资源资产的评估中也多采用加和法评估其森林资源资产价值。但是随着我国资源资产交易的日趋活跃,企业价值评估的需求增长,过去应用成本加和法来评估这些资源资产的做法己经越来越不适应社会发展的需求,而市场法的应用条件不够还不能满足,取而代之的是应用收益法来评估企业价值。与之相应,社会各界日益关注收益法在资源资产评估过程中的应用。
在林业实际经营中,森林资源经营的永续性受法律所保护,由法定的程序制定各林业企业、单位的采伐限额,保证其经营的永续性。森林实行限额采伐是控制森林资源消耗、保证森林资源持续增长、提高林木采伐管理、调整林业木材生产合理布局和措施、建立科学有效的管理方法的重要措施。森林的采伐限额是我国根据“合理经营,永续利用”的原则对森林、林木实行限额消耗的法定控制指标。林业管理部门依照现有法定的程序和方法,对本行政区内的森林、林木进行测算,并经国家批准的在一定行政区域或经营单位内,各单位每年以各种采伐方式对森林资源采伐消耗的立木蓄积最大限量、采伐限额是不允许突破的,所有的生产规模、经济收入都因采伐限额的变化而变化,可以说森林经营中是采伐限额决定了企业、单位收益值的多少,因此采伐限额也是影响整体森林资源资产评估值的重要因素。
本文在岚下国有林业采育场森林资源数据的研究基础上,对整体森林资源资产的评估进行了研究。
(1)本文根据加和法和采伐限额下的收益法,分别计算各林分经营类型的合理结构在不同收益率条件下的林木价值,通过对不同收益率的调整,得到收益法和加和法的最相近评估值,用其来确定用材林的实际收益率。
(2)本文计算评估值时,充分考虑我国森林资源采伐限额的限制。收益法的收益值预测不是按过去若干年森林资源资产的收益值趋势进行数学模拟之类的预测,而是按森林资源资产的内部结构预测各分期的森林合理采伐量,营林工作的工作量,再根据采伐量按基准日的技术经济指标,来测算其收入、支出及收益净值,由采伐限额的数量决定收益值,与国家政策紧密联系,得出的整体森林资源资产评估值更能反映企业、单位的实际价值,应用森林结构预测采伐量及营林工作量更准确,更符合林业生产的实际。利用采伐限额下的收益法计算整体森林资源资产,充分体现了国家对森林资源实行可持续经营,保证森林资源可持续增长的指导思想,对保护和发展森林资源,控制森林资源过量消耗,正确处理森林资源利用社会效益、经济利益与生态效益之间的关系起到了十分重要的作用,对全国林业发展起到了极大的推动作用,对于实现林业跨越式发展具有重要的意义。
(3)通过对不同结构的单经营类型及多经营类型的加和法和采伐限额下收益法评估值比较分析,确定整体森林资源资产的合理评估方法,得出采伐限额下收益法评估更符合整体森林资源资产评估,其评估值更能体现企业或单位的价值。
Forest resources assessment is an important task of modern forest resources asset management which is the fundamental reform for the traditional asset management and is to make the forest resources management to adapt to the urgent needs of the socialist market economy development. The great significance of forest resources assessment is to maintain the rights and interests of forest resources and assets owners and operators, to improve the economic benefits of forest resources and assets, to deepen the forest tenure reform, to develop the socialist forestry market economy construction and to realize the sustainable development of forestry.
The total forest resources assessment is a special case of an overall assessment of enterprise assets,is the part property assessment of similar characteristics with the overall business enterprises assessment. It is a overall profitability assessment for the subsystem of forest resources assets in the corporate asset system, but not the simple adduction of the individual the forest resources assets. In the large-scale forestry enterprises asset assessment, the overall assessment of forest resources and assets of the forest resources is more important and more common than the individual assessment of the assets. In the whole assessment of forestry enterprise assets, other assets could make the assessment according to the relevant regulations, otherwise the assessment of forest resources and assets is usually evaluated according to the overall forest resources and assets.
At present, cost-plus is still the main method in China's enterprise value evaluation, which is supplemented by income approach. In the forestry assets, the assessment of forest resources also evaluate their forest resources and assets by cost-plus. But with the increasingly activity of the country's resources and assets’transactions, demand for business valuation is growing. The old application of cost-plus method to evaluate the assets of these resources has become increasingly unsuited to the needs of social development, and market conditions for the application of law is not enough can not be met yet, replaced by the application of income method to assess the business value. Correspondingly, the communities increasingly concern the applications of income method in the assessment process of resources and assets.
In the actual forestry operations, the sustainable management of forest resources is protected by law. Forest cutting quota is made by a statutory process for forestry enterprises and units to ensure operational sustainability. Forest cutting quota system is the important measures to control consumption of forest resources, ensure sustained growth of forest resources, improve management of timber harvesting, adjust the rational distribution of forest timber production, and establish a scientific and effective management methods. Forest cutting quota is under the "reasonable management, sustainable utilization" principle of our country to implement the statutory limit consumption of control targets for forests and trees. Forest management departments in accordance with existing statutory procedures and methods, carrying out calculations of their own administrative regions of forests and trees, forest resources consumed in the greatest limited stumpage and logging quotas,which are approved by the state in certain administrative regions or business units, are not allowed a breakthrough for any units in a variety of cutting methods every year. All the production scale and economic income change due to changes in harvesting quotas, as it were, logging quota determines the business units’profitable value in the forest management, therefore, logging quota is an important factor affecting the overall forest resource assets.
The overall forest resource assets was studyied based on the forest resource datas of Lanxia state-owned forestry farm.
(1)According to cost-plus method and income method under the logging quota, this paper separately calculated the value of the trees in different rates of return for reasonable structure of forest management types. Through the adjustment of different rates of return, the most similar assessment of the value of income method and cost-plus method was calculated, which was used to determine the real rate of return of timber.
(2)When calculating the assessment value, forest resources harvesting quota restrictions in China was fully considered. Income approach value of earnings forecasts is not by trends of the proceeds of the asset value of forest resources in mathematical modeling of the class prediction over the past few years, but rather by the internal structure of forest resources and assets, forecast a reasonable all phases of forest harvesting, silvicultural work volume, and then according to the base date of harvesting according to technical and economic indicators to measure its income, expenditures and net income, the logging quota accumulation decides the returns value, and is close contact with national policies, derived from the overall assessed value of forest resources and assets to better reflecting the business unit's actual value. Application of forest structure and silvicultural harvesting forecast the workload is more accurate and more in line with the actual forest production. Using income value method with cutting quota benefits to calculate the total forest resources assessment, fully embodies the national implementation of sustainable management of forest resources, ensures the guiding thought of forest resources sustainable growth, which plays the role in the protection and development of forest resources, controling excessive consumption of forest resources, correctly handling of the relationship of social benefits, economic benefits and ecological benefits of forest resource, which plays a very important role in forestry development, making great significance in achieving forestry development by strides.
(3)Through a comparative analysis over the operation of different types of structures of single and multi-types cost-plus method of operations and assessed value of income method under the harvesting quota, making out a reasonable assessment methods of the overall forest resource assets and obtaining the assessment of logging quotas under the income method is more in line with the overall forest resource asset valuation, and better reflect the assessed value of the enterprise or unit.
整体森林资源资产的评估是整体企业资产评估的特例,是具有整体企业资产类似特点的企业的局部资产评估,它是对企业资产系统中森林资源资产子系统的整体获利能力的评估,它不是各单项森林资源资产的简单加合。在大型林业企业的资产评估中,整体森林资源资产的评估较单项的森林资源资产的评估显得更为重要,更为常用。在林业企业的整体资产评估中,其他的资产可按有关的规定进行评估,而森林资源资产评估经常按整体森林资源资产进行评估。
目前我国的企业价值评估仍然以成本加和法为主、收益法为辅,在林业森林资源资产的评估中也多采用加和法评估其森林资源资产价值。但是随着我国资源资产交易的日趋活跃,企业价值评估的需求增长,过去应用成本加和法来评估这些资源资产的做法己经越来越不适应社会发展的需求,而市场法的应用条件不够还不能满足,取而代之的是应用收益法来评估企业价值。与之相应,社会各界日益关注收益法在资源资产评估过程中的应用。
在林业实际经营中,森林资源经营的永续性受法律所保护,由法定的程序制定各林业企业、单位的采伐限额,保证其经营的永续性。森林实行限额采伐是控制森林资源消耗、保证森林资源持续增长、提高林木采伐管理、调整林业木材生产合理布局和措施、建立科学有效的管理方法的重要措施。森林的采伐限额是我国根据“合理经营,永续利用”的原则对森林、林木实行限额消耗的法定控制指标。林业管理部门依照现有法定的程序和方法,对本行政区内的森林、林木进行测算,并经国家批准的在一定行政区域或经营单位内,各单位每年以各种采伐方式对森林资源采伐消耗的立木蓄积最大限量、采伐限额是不允许突破的,所有的生产规模、经济收入都因采伐限额的变化而变化,可以说森林经营中是采伐限额决定了企业、单位收益值的多少,因此采伐限额也是影响整体森林资源资产评估值的重要因素。
本文在岚下国有林业采育场森林资源数据的研究基础上,对整体森林资源资产的评估进行了研究。
(1)本文根据加和法和采伐限额下的收益法,分别计算各林分经营类型的合理结构在不同收益率条件下的林木价值,通过对不同收益率的调整,得到收益法和加和法的最相近评估值,用其来确定用材林的实际收益率。
(2)本文计算评估值时,充分考虑我国森林资源采伐限额的限制。收益法的收益值预测不是按过去若干年森林资源资产的收益值趋势进行数学模拟之类的预测,而是按森林资源资产的内部结构预测各分期的森林合理采伐量,营林工作的工作量,再根据采伐量按基准日的技术经济指标,来测算其收入、支出及收益净值,由采伐限额的数量决定收益值,与国家政策紧密联系,得出的整体森林资源资产评估值更能反映企业、单位的实际价值,应用森林结构预测采伐量及营林工作量更准确,更符合林业生产的实际。利用采伐限额下的收益法计算整体森林资源资产,充分体现了国家对森林资源实行可持续经营,保证森林资源可持续增长的指导思想,对保护和发展森林资源,控制森林资源过量消耗,正确处理森林资源利用社会效益、经济利益与生态效益之间的关系起到了十分重要的作用,对全国林业发展起到了极大的推动作用,对于实现林业跨越式发展具有重要的意义。
(3)通过对不同结构的单经营类型及多经营类型的加和法和采伐限额下收益法评估值比较分析,确定整体森林资源资产的合理评估方法,得出采伐限额下收益法评估更符合整体森林资源资产评估,其评估值更能体现企业或单位的价值。
Forest resources assessment is an important task of modern forest resources asset management which is the fundamental reform for the traditional asset management and is to make the forest resources management to adapt to the urgent needs of the socialist market economy development. The great significance of forest resources assessment is to maintain the rights and interests of forest resources and assets owners and operators, to improve the economic benefits of forest resources and assets, to deepen the forest tenure reform, to develop the socialist forestry market economy construction and to realize the sustainable development of forestry.
The total forest resources assessment is a special case of an overall assessment of enterprise assets,is the part property assessment of similar characteristics with the overall business enterprises assessment. It is a overall profitability assessment for the subsystem of forest resources assets in the corporate asset system, but not the simple adduction of the individual the forest resources assets. In the large-scale forestry enterprises asset assessment, the overall assessment of forest resources and assets of the forest resources is more important and more common than the individual assessment of the assets. In the whole assessment of forestry enterprise assets, other assets could make the assessment according to the relevant regulations, otherwise the assessment of forest resources and assets is usually evaluated according to the overall forest resources and assets.
At present, cost-plus is still the main method in China's enterprise value evaluation, which is supplemented by income approach. In the forestry assets, the assessment of forest resources also evaluate their forest resources and assets by cost-plus. But with the increasingly activity of the country's resources and assets’transactions, demand for business valuation is growing. The old application of cost-plus method to evaluate the assets of these resources has become increasingly unsuited to the needs of social development, and market conditions for the application of law is not enough can not be met yet, replaced by the application of income method to assess the business value. Correspondingly, the communities increasingly concern the applications of income method in the assessment process of resources and assets.
In the actual forestry operations, the sustainable management of forest resources is protected by law. Forest cutting quota is made by a statutory process for forestry enterprises and units to ensure operational sustainability. Forest cutting quota system is the important measures to control consumption of forest resources, ensure sustained growth of forest resources, improve management of timber harvesting, adjust the rational distribution of forest timber production, and establish a scientific and effective management methods. Forest cutting quota is under the "reasonable management, sustainable utilization" principle of our country to implement the statutory limit consumption of control targets for forests and trees. Forest management departments in accordance with existing statutory procedures and methods, carrying out calculations of their own administrative regions of forests and trees, forest resources consumed in the greatest limited stumpage and logging quotas,which are approved by the state in certain administrative regions or business units, are not allowed a breakthrough for any units in a variety of cutting methods every year. All the production scale and economic income change due to changes in harvesting quotas, as it were, logging quota determines the business units’profitable value in the forest management, therefore, logging quota is an important factor affecting the overall forest resource assets.
The overall forest resource assets was studyied based on the forest resource datas of Lanxia state-owned forestry farm.
(1)According to cost-plus method and income method under the logging quota, this paper separately calculated the value of the trees in different rates of return for reasonable structure of forest management types. Through the adjustment of different rates of return, the most similar assessment of the value of income method and cost-plus method was calculated, which was used to determine the real rate of return of timber.
(2)When calculating the assessment value, forest resources harvesting quota restrictions in China was fully considered. Income approach value of earnings forecasts is not by trends of the proceeds of the asset value of forest resources in mathematical modeling of the class prediction over the past few years, but rather by the internal structure of forest resources and assets, forecast a reasonable all phases of forest harvesting, silvicultural work volume, and then according to the base date of harvesting according to technical and economic indicators to measure its income, expenditures and net income, the logging quota accumulation decides the returns value, and is close contact with national policies, derived from the overall assessed value of forest resources and assets to better reflecting the business unit's actual value. Application of forest structure and silvicultural harvesting forecast the workload is more accurate and more in line with the actual forest production. Using income value method with cutting quota benefits to calculate the total forest resources assessment, fully embodies the national implementation of sustainable management of forest resources, ensures the guiding thought of forest resources sustainable growth, which plays the role in the protection and development of forest resources, controling excessive consumption of forest resources, correctly handling of the relationship of social benefits, economic benefits and ecological benefits of forest resource, which plays a very important role in forestry development, making great significance in achieving forestry development by strides.
(3)Through a comparative analysis over the operation of different types of structures of single and multi-types cost-plus method of operations and assessed value of income method under the harvesting quota, making out a reasonable assessment methods of the overall forest resource assets and obtaining the assessment of logging quotas under the income method is more in line with the overall forest resource asset valuation, and better reflect the assessed value of the enterprise or unit.
引文
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