中国林业经济
中國林業經濟
중국임업경제
CHINA FORESTRY ECONOMY
2013年
6期
48-50
,共3页
林地%收益法%适用性分析
林地%收益法%適用性分析
임지%수익법%괄용성분석
woodland%income method%applicability analysis
收益法是林地资产评估中常用的一种方法，随着林业产权制度改革深入推进，林地交易行为越来越多，林地租金支付方式呈现各种形式，收益法公式形式多样。在分析《森林资源资产评估技术规范(试行)》中涉及的两种收益法公式的基础上，根据林地纯收益获取的方式，提出三种不同收益情况下的收益法计算公式，分析各种收益法计算公式的适用性，并举例说明收益法的应用，旨在进一步完善林地资产评估方法体系，为开展林地资产评估业务提供技术支撑。
收益法是林地資產評估中常用的一種方法，隨著林業產權製度改革深入推進，林地交易行為越來越多，林地租金支付方式呈現各種形式，收益法公式形式多樣。在分析《森林資源資產評估技術規範(試行)》中涉及的兩種收益法公式的基礎上，根據林地純收益穫取的方式，提齣三種不同收益情況下的收益法計算公式，分析各種收益法計算公式的適用性，併舉例說明收益法的應用，旨在進一步完善林地資產評估方法體繫，為開展林地資產評估業務提供技術支撐。
수익법시임지자산평고중상용적일충방법，수착임업산권제도개혁심입추진，임지교역행위월래월다，임지조금지부방식정현각충형식，수익법공식형식다양。재분석《삼림자원자산평고기술규범(시행)》중섭급적량충수익법공식적기출상，근거임지순수익획취적방식，제출삼충불동수익정황하적수익법계산공식，분석각충수익법계산공식적괄용성，병거례설명수익법적응용，지재진일보완선임지자산평고방법체계，위개전임지자산평고업무제공기술지탱。
The income method is one of a method of forestland asset evaluation. Along with the deepening of the forestry property right system reform, forest land trading is more and more frequent, forest land rent payment and income method formula present various forms. This paper based on the analysis of the two kinds of formula of the income method from<The forest resources assets assessment technical specification (Trail Implementation)>, and according to the way the forest land of getting net benefits. Then this paper puts forward three income method calculate formula in different income cases, analysis the applicability of the formula of all kinds of income method, and illustrate the application of the income method, aims to further improve the forest assets evaluation method system, to provide technical support for forest land asset appraisal business.
