【作者】 张菡冰；

【导师】 杨学成；

【作者基本信息】 山东农业大学 ， 农业经济管理， 2011， 博士

【摘要】 随着集体林权制度改革的深入推进,集体林权的资本化运营问题逐步被人们提到了议事日程。本文拟对集体林权资本化相关问题做一系统论述,综合运用多种经济学分析方法,从不同角度不同层面对集体林权资本化问题进行系统研究。论文除导论和和结论外共有六章,主要观点和研究结论如下:(1)集体林权资本化是把具有稀缺性、有明确权属关系、能够带来收益的集体林权权益性资产进行科学计价,通过要素市场运作增值的过程。从物的角度看是现金增加或权益性要素资产的增值;从权利角度看,是这束权利资产在不同所有者、经营者之间流转并产生收益的过程。集体林权资本化的实现形式主要有转让、入股和抵押,集体林权资本化受社会因素、经济因素和环境因素的影响和制约。集体林权资本化能够促进林业发展,挖掘利用林业资源潜在价值,具有重大意义。(2)集体林权制度变迁导致林业产权分分合合。从实际出发,需要从以下几个方面完善集体林产权界定工作:首先,在集体林权制度改革取得阶段性成果的基础上加快森林资源资产的勘界发证,处理和化解林权纠纷,进一步推进集体林权制度改革;其次,继续修订和完善我国的林权立法,以保障收益权和处分权为重点,建立产权安排的长效机制,坚持制度长期稳定;第三,解决好产权保护和限额采伐制度的矛盾,因地制宜、分区、分林种实施采伐,促进森林资源的消长平衡;第四,建立激励型的公益林产权制度,增加公益林补贴、建立持续补贴立法等。(3)集体林权估价是集体林权资本化的基础。集体林权估价是由专业评估机构遵循森林资源资产评估技术规范,按照特定程序,对集体林权所指向的实物进行价值估算的行为。依据劳动价值论、效用价值论、供求价格论和地租理论可以把集体林权估价的方法总结为三类:即成本法、市价法和收益法。由于集体林权估价行为具有更多的主观判断性,所以应该从加强评估人员业务学习、建立评估行业诚信等级制度、加大对违规评估的处罚和增加评估机构“信用”资产等方面来优化集体林权估价行为;同时应采取措施解决行政管理多头、评估规范缺失、森林资源资产原始档案资料不完整、估价意识淡漠等问题以提高集体林权估价质量。(4)集体林权转让是集体林权资本化的实现方式之一,是指在不改变林地所有权和林地用途的前提下,集体林产权主体将林地使用权、林木所有权和使用权通过招标、拍卖、协议等方式进行的一次性权利转移(合法交易行为)。集体林权转让可以通过有形的产权交易市场进行,也可以进行场外交易。交易方式主要有买卖、互易、协议转让、招标拍卖、征购和划转。集体林权转让具有地域性特征、卖方市场特征、产品异质性特征和纵向性特征;存在有效供给不足、收益分配不合理、交易风险和市场风险并存等问题;存在公开交易能够保障收益但交易成本过大的矛盾、国家调控林业发展征购划转公益林但补偿过低的矛盾。所以,制定完善相关法规和政策;加大集体林权转让的宣传,增加有效供给;加快林权交易市场建设,规范林权评估;公平分配转让收益;发挥政府监管职能,降低交易风险和市场风险;提高公益林补贴和征地补偿,能够促进集体林权转让健康发展。(5)集体林权入股是集体林权资本化的又一实现方式。依据集体林权制度改革的历程,集体林权入股可以分为1981年-1998年的初始“特定阶段”和1998年至今的“新阶段”。实践中,那些遵从林农意愿、管理科学、持续经营下来的林业股份公司从运营初期发展到现在,公司规模、产量产值、技术水平、经济效益、管理模式等方面都有了很大改善和提高。集体林权入股同普通股份合作一样不可避免会面临很多问题,林业资产的特殊属性又带给林业股份公司特有的矛盾,因此明晰入股资产产权、科学设置股权、优化组织结构、吸引多方要素流入、加大财政补贴和金融支持,是推动集体林权入股健康发展的重要举措。(6)集体林权抵押贷款是集体林权资本化的第三种实现方式。林农无须将林权变现就可以通过抵押从金融机构提前获得资金融通。实践中的集体林权抵押贷款模式主要有林权证直接抵押贷款、金融机构+专业担保公司+农户、金融机构+政府信用平台+农户、金融机构+民间联合信用平台+农户、金融机构+龙头企业+农户五种。现阶段的集体林权抵押信贷市场是非均衡态的,金融机构面临信贷供给不足约束;贷款的相关配套服务体系尚未健全,需要从调配贷款限额、增加信贷供给、加大政府贴息力度、完善抵押法律保障、降低融资费用等方面增加金融信贷支持;需要从加速林权流转、积极开展林业保险、扩展担保方式、改善政策环境等方面健全集体林权抵押贷款服务体系。更多还原

【Abstract】 With the deepening of the reform of Collective Forest Property Rights system, the problem of its capitalized operation has gradually been put to the agenda. By means of a comprehensive manipulation of various analyzing methods of economics, the dissertation aims to engage in a systematic analysis on the issue of the capitalized operation of Collective Forest Property Rights from different perspectives.Besides the introduction and the conclusion, this dissertation is composed of six chapters in which the author’s main arguments and conclusions are presented thoroughly.The capitalization of Collective Forest Property Rights is a process in which the rare, profitable equity assets of collective forest property rights which have definite ownership are scientifically calculated and its value is increased through the operation of element-marketing. Seen from the perspective of real entity, it is a process of cash accumulation or the value increase of equity capital. Seen from the perspective of ownership, it is a procedure of producing profits by means of capital circulation between different proprietors and operators. There are three types of capitalization of collective forest property rights: transfer, to become a shareholder, and mortgage. It is influenced and confined by social, economic and environmental factors. The capitalized operation of forest property rights can promote the development of forestry and can bring out and utilize the potential value of forest resources. Therefore, it is of great significance.The changes of Collective Forestry Property Rights System lead to the shifts in the division and integration of forestry property rights. Based on the reality, The author thinks that the clear definition of Collective Forestry Property Rights can be improved with the instruction of Forestry Law, Land Management Law, Land Contract Law, and Real Property Law. Firstly, based on the periodical achievements of forestry property rights reform, we should speed up the exploration, delimitation and license issue to deal with and solve forestry property rights disputes and further deepen the innovation of forestry property rights system. Secondly, we should continue to modify and perfect the legislation of forestry property rights to ensure the focus being put on the right of products disposition and the right of remuneration, thus to establish the long term mechanism of property rights arrangement and insist on the stabilization of property rights system. Thirdly, action should be taken to solve the conflict between the protection of property rights and limited forest cutting, and to carry out limited cutting according to the difference of geographical environments, districts and types of forestry so as to maintain the balance of forest resources. Lastly, by means of increasing public forest allowance, making continued subsidy legislation, a stimulating public welfare forest property rights system should be established.The assessment of collective forestry property rights is the basis of capitalized operation of collective forestry property rights. The assessment refers to the assessing of the objects value associated with the forestry property rights according to the technical standards and specific procedures by specialized appraisal institution. With regard to the labor value theory, utility value theory, the price of supply and demand theory, and land tax theory, there are three approaches to conduct the assessment: cost approach, market price approach and income approach. Due to the fact that collective forestry property rights assessment usually assumes the distinctive character of subjective judgment, a sound assessment requires the improvement of the proficiency of assessors, set up an honesty hierarchy mechanism to supervise the assessing process, and intensify the punishment towards false assessment, and increase credit assets of appraisal institution. What’s more, in order to guarantee the validity of collective forestry property rights assessment, action should be taken to tackle the chaotic situation of administration, the absence of standardized assessing rules, the deficiency of the original file of forest resources, and the weakness in assessment consciousness.The transfer of collective forestry property rights is another way to realize the capitalization of collective forestry property rights. It means the direct transfer (legitimate trading) of the forestry ownership and forest ownership and forestry usufruct to other entities by means of bidding, auction and contracts, with no change of forestry utility and ownership. This transfer can be fulfilled in and out of some tangible property exchange market through selling, reciprocity, agreement transfer, bidding, auction, purchasing, and property transfer. The transfer of collective forestry property rights has the characteristics of geographic variation, sellers’markets, and the heterogeneity quality of the products and horizontal characteristics. The current problems lie in the following aspects as: the lack of efficient supply, the injustice of income distribution, the coexistence of trading risks and marketing risks. There are also the conflict that the benefits can be guaranteed in public trading while with fairly high trading costs, and the conflict of low government compensation for the purchasing and transfer of public welfare forest under the state’s macro-control. Based on the above-mentioned problems, it is urgent to make up and perfect the corresponding regulations and law entries, enhance the propaganda of collective forestry property rights, increase effective supply, speed up the construction of forestry property rights exchange market, standardize the rules of forestry property rights assessment, ensure the fair distribution of transfer income, strengthen the government’s supervision, reduce the trading risks and marketing risks, increase the government allowance for public welfare forest and compensation for land acquisition. Thus we can guarantee a healthy development of the transfer of collective forestry property rights.To become shareholders of collective forestry property rights is another approach to realize the capitalized operation of collective forestry property rights. Till now, this share holding process has covered two phases: 1981-1998, the initial specific stage and from 1998 till now, a new stage at present. Actually, those forest stock companies who acted according to the forest farmers’will, insisted on scientific management, and managed a continual operation of their business, have obtained great improvement and enhances in their business scale, yield and output value, technique level, economic profits and management mode from the beginning period till present. Similar to ordinary procedures of stock joint cooperation, the buying-in process of collective forestry property rights encountered a lot of problems and obstacles. Besides, owing to the unique features of forestry assets, it tends to be particularly difficult to deal with their own conflicts. As a result, effective measures must be taken to delimitate the property ownership of the stock assets, properly determine the value of equity, optimize institution framework, stimulate inflows of more external factors, and increase economic allowances and financial support to accelerate the harmonious development of the buying-in process of collective forestry property rights.Mortgage loan of collective forestry property rights is a third way to conduct the capitalized operation of collective forestry property rights. Forest farmers are able to receive financial assistance and circulation through mortgage in advance without the change of the forest property ownership. There are five modes to realize the mortgage of collective forestry property rights in real practice: direct loan with mortgage of the certificate of forest property rights; mortgage between financial institutions, insurance company, and farmers; financial institutions plus the credit platform of the government plus farmers; financial institutions plus the civilian insurance organizations plus farmers; finance institutions plus head enterprises plus farmers. At present, the credit market of the mortgage of collective forestry property rights is unbalanced, heavily restrained by inefficient credit supply, and sabotaged with defective service system. Accordingly, the government should take measures to provide more financial credit support by adjusting the quota of loan, increasing credit supply, enlarging government subsidy, guaranteeing the efficiency of mortgage law, and reducing financing cost. At the same time, the government should perfect the service system of the mortgage loan of collective forestry property rights by accelerating the circulation of forestry property ownership, developing forestry insurance business to extend guaranty modes, and improving policy environments.更多还原