林业经济
林業經濟
임업경제
Forestry Economics
2014年
5期
107~111
,共null页
华伟平 江希钿 池上评 李晓伟 李沛 江华
華偉平 江希鈿 池上評 李曉偉 李沛 江華
화위평 강희전 지상평 리효위 리패 강화
资产评估 市场法 灰色关联分析 林地资产 投资收益率
資產評估 市場法 灰色關聯分析 林地資產 投資收益率
자산평고 시장법 회색관련분석 임지자산 투자수익솔
asset evaluation; market approach; grey correlation analysis; woodland assets; rate of return on invest-ment
利用市场法评估林地资产的关键问题是各调整系数权重的取值，加权平均旨在各调整系数权重的确定。将灰色关联分析法引入市场法评估林地资产，确定参照案例的权重。通过案例分析表明，利用简单平均确定的评估值与灰色关联分析的加权平均确定的评估值存在差异，并通过取被评估林地的不同使用年限，分析了不同投资收益率下两种计算方法确定的评估值。结果表明引入灰色关联分析的结果科学合理。
利用市場法評估林地資產的關鍵問題是各調整繫數權重的取值，加權平均旨在各調整繫數權重的確定。將灰色關聯分析法引入市場法評估林地資產，確定參照案例的權重。通過案例分析錶明，利用簡單平均確定的評估值與灰色關聯分析的加權平均確定的評估值存在差異，併通過取被評估林地的不同使用年限，分析瞭不同投資收益率下兩種計算方法確定的評估值。結果錶明引入灰色關聯分析的結果科學閤理。
이용시장법평고임지자산적관건문제시각조정계수권중적취치，가권평균지재각조정계수권중적학정。장회색관련분석법인입시장법평고임지자산，학정삼조안례적권중。통과안례분석표명，이용간단평균학정적평고치여회색관련분석적가권평균학정적평고치존재차이，병통과취피평고임지적불동사용년한，분석료불동투자수익솔하량충계산방법학정적평고치。결과표명인입회색관련분석적결과과학합리。
In this paper, the key question of using market approach to evaluate woodland assets was the weight of each adjustment coefficient. And the weighted average was designed to determining the weight of each adjustment coefficient. Introduced grey correlation analysis to market approach assessing woodland assets in order to determine the weight of the reference case. Case analysis showed that, the assessed value which was calculated from the simple average and weighted average of grey correlation analysis were different, and by taking the different age limit of evaluated woodland, analyzed the value following two calculation methods under the different rate of return on in vestment. The results showed that the gray connection analysis was scientific and reasonable and objective and fair.
