摘要
Abstract
Asset evaluation of oil-tea forests is the premise and foundation for protecting the rights of oil-tea forest growers,revitalizing oil-tea forest resources,building a modern industrial system,expanding and strengthening the oil-tea industry,and promoting high-quality development of the oil-tea industry.Due to the special nature of oil tea forest assets,whose value continuously changes with forest age,variety,region,market,etc.,scientifically evaluating its value has become a major challenge.Starting from the unique characteristics of forest assets,this article summarizes methods for valuing forest assets,including the Replacement Cost Method,Market Transaction Price Comparison Method,Discounted Cash Flow Method,Harvest Value Method,Residual Value Method,Appraisal Benchmark Value Method,etc.By combining the special nature of oil tea forest assets,it proposes selection schemes for the asset evaluation method based on different site conditions,management levels,varieties and yields,and different growth stages of oil tea forests.On this basis,a comprehensive evaluation method that calculates the appraisal value in segments according to the management period is proposed,which is deemed suitable for all oil tea forest asset evaluation.This method fully considers the characteristics of oil tea forests,reflects the age-value relationship of oil tea trees,and is conducive to achieving precise evaluation.关键词
油茶林/资产评估/综合评估法Key words
oil-tea forest/asset evaluation/comprehensive evaluation method分类
管理科学
