【作者】 郑德祥；

【导师】 吴保国； 陈平留；

【作者基本信息】 北京林业大学 ， 森林经理学， 2006， 博士

【摘要】 本文基于前人研究基础上,结合森林资源资产经营实践,以定量与定性分析相结合的方法对森林资源资产经营过程中的主要成本收益、经营模式、效益评价、经营风险、信息管理等问题进行分析研究,从而为现阶段森林资源资产经营提供参考与借鉴,并对森林资源资产化理论体系的完善与进一步研究有所助益。在前人大量的理论定性研究基础上,结合森林资源资产经营实践与相关理论较为系统的对森林资源资产经营中木材价格、林地价格与林业税费等主要因子对森林资源资产经营影响进行量化分析,针对当前市场及生产经营条件,提供了森林资源资产经营者在不同预期收益目标下木材销售保本价格参考;提出不同林地流转方式下森林资源资产经营者的林地使用费支付参考取值区间;首次揭示了林业税费改革所带来的森林资源资产价值的政策性增值及其对森林资源资产经营的影响,并提出了林业税费进一步改革的建议,综合各因素分析结果建议经营者选择经营短轮伐期速生丰产林以保障其预期经营目标的实现。由于市场经济发展水平、林业生产特点、森林资源资产经营效益获利与分配状况等形成南方集体林区森林资源资源资产经营模式的多元化状态。在归纳总结现阶段的各种森林资源资产经营模式基础上,对各种经营模式进行了评价,提出森林资源资产经营的未来发展方向与主导经营模式。根据森林资源资产经营特点,提出森林资源资产经营效益评价指标体系设立的总目标与原则,改进了传统指标体系中对营林生产价值认识不足的缺点,构建了由6个主导性指标10个辅助性指标构成的森林资源资产经营效益评价指标体系。首次将风险理论引入森林资源资产经营,初步定义了森林资源资产经营风险的概念,并对森林资源资产经营过程中的经营风险分类、风险识别途径、识别方法、风险评价内容、评价程序及评价方法等进行阐述,提出了森林资源资产经营风险应对与防范策略,构建森林资源资产经营风险管理的初步理论框架体系。对森林资源资产经营过程中的信息管理进行初步探讨,分析森林资源资产经营信息管理的必要性、主要技术基础、可行性与现行建设条件,提出森林资源资产经营信息管理系统的功能初步框架,以期为后续研究与开发奠定基础。更多还原

【Abstract】 This paper carried on the research to certain questions such as primary costs and profits, management model, benefit assessment, risk management, information management, in the forest resources assets management. I hope it can provide the reference and the model of assets management for the forest resources assets manager, can be good for researching and consummating whole theoretical system of forest resources assets management.On the base of massive theory research, according to management, practice and correlation theory, this article carried on the quantitative analysis and the research on the main factors, such as the timber price, the forest land price and forestry taxes, in view of the current market and the condition of production and management, it provided nonprofit timber price under the different prospective profit goals for the forest resources assets manager, for the first time proposed the reference value section of the forest resources assets manager’s forest land using cost payment in different forestland transfers; revealed forestry taxes reform’s influence on the forest resources assets’ policy revaluation and the forest resources assets management; proposed the suggestion on forestry taxes further reform; suggested manager to manage fast growing and high yielding forest with the short period of cutting in rotation for realizing its management goal by synthesizing various factors analysis.It formed forest management model of the collective forest region in the south presents the multiplication tendency Because of the development of market economy level, the forestry production characteristic and the forest resources assets management’s profit and distribution condition. On the base of concluding and summarizing all kinds of forest resources assets management models on this stage, this article appraised each kind of management model and proposed the forest resources assets management’s further development direction and fundamental model.According to the forest resources assets management characteristic, the article proposed the total goal and the principles with which established the forest resources assets management benefit assessment index system, improved the fault of insufficient cognition silvicultural production in traditional index system, has constructed the forest resources assets management benefit assessment index system for the first time which is composed by six leading indexes and ten auxiliary indexes, provides the basis for the forest resources assets management benefit assessment.For the first time the article brought the risk management theory into forest resources assets management, initially defined the forest resources assets management risk concept, expanded the classification of risk management, the risk recognition way, the recognition methods, the risk更多还原