【作者】 郭进辉；

【导师】 刘健；

【作者基本信息】 福建农林大学 ， 森林经理学， 2004， 硕士

【摘要】 林地是森林的载体，是获取林业物质财富的源泉，是森林资源资产的组成部分。在市场经济环境下，既要将林地当作林业生产的基础资源(生产资料)经营，更要把林地看作资产进行管理。随着土地利用程度的逐步完善，市场机制已经进入土地配置过程，因而林地使用权流转(变更)将会愈加频繁，必会形成林地市场。林地资产评估已经成为社会林业的需要。 本文从林地的定义入手，阐明了林地资产的概念，对林地地租作了较详尽的理论解释。阐述了3种价值理论即劳动价值论、生产价值论、消费价值论。这3种理论都可以说明林地资产是有价值的。 林地作为土地的一种，它的价值取决于两部分：一部分是土地本身的价值：另一部分是上地使用的价值。林地资产价值应由林地本身的价值与林地使用价值结合而成。同时用马克思地租理论分析了级差地租和绝对地租；论述了林地级差地租具有两种不同形态即级差地租Ⅰ和级差地租Ⅱ的差别和联系。 阐述了影响林地价值的因素。林地主要通过生产木材和其它林产品来实现它的价值。林学质量通常也称为立地质量，它是指狭义的立地质量，主要从林木生长的角度来反映其经济价值。经济质量主要是指林地的经济位置，它通常以林地交通运输条件作为主要指标。另外，森林经营的方式及强度、林产品的市场价格、生产周期时间的期限、利率确定、有林地与无林地的差别、评估时间与交易案例时间的差异、林地续用还是改变林地的用途、林地交易的迫切性等因素也会影响林地价格。 分析林地资产评估的各种方法，介绍厂用材林林地评估中常用的林地费用价法、年金资本化法、现行市价法、林地期望价法四种方法；着重分析了林地期望价法的适用性。 林地具有价值并且可以进行价值计量，但如今对于林地价值研究一般仍停留在理论公式的推导和论证，但在林地评估中所需要的是便于实践应用的价值计量方法。如果能将林地价值进行量化，那么就能给林地评估带来很多方便。本研究以南平为例，将南平的林地价值量化，以便于为森林资产评估、核算、产权管理，以及林地的征、占、转让等林业经济活动提供依据。 介绍了林地动态评估方法，构建了林地动态评估模型。利用林地期望价公式计算林地平均价格和地租，进而确定林地的标准地租。参考立地质量数量化得分表，现地评分，确定立地差异系数。 根据南平木材生产实际，建立集材费和运距费回归方程。 地区差异系数的确定。木材价格是林地价格的集中反映。可以通过各县市的木材价格来确定林地的地区差异程度。本研究从宏观以及资料获取方便性与可比性的角度，从统计年鉴中选取可能影响木材价格的因素，采用主成分分析法(PrincipleComponent Analysis)和逐步回归分析法进行分析，确定了影响木材价格的主要因素，即亩蓄积、林地利用率、人均林业总产值和当地物价指数。 物价变动系数的确定。为使林地评估值在一定时期内长期有效，则必须考虑林地价格和地租应随时间的推移而引起物价变动的因素，应使林地价格和地租紧随物价起落变动而同步变化，使林地价格和地租与同期物质产品之间的比价保持稳定，以保证林地在森林资源再生产和扩大再生产过程中，以及在各种林业经济活动中具有独立地位并起调节作用。因此，林地价格和地租必须呈动态变化。这样就决定了必须引入物价变动系数，本文以物价指数作为变动系数。 通过实例，介绍了用材林林地动态评估的过程。计算所得的林地地租符合当地的地南平用材林林地资产动态评估的研究租水平。 用材林林地动态评估方法在实际应用中简便、快捷，它不仅可以用于整体林地资产评估，也可用于具体小班的评估。对其它地区用材林林地资产评估具有指导和借鉴意义更多还原

【Abstract】 The forestland is carrier of the forest, the fountainhead to gain the forestry material wealth, the important constituent of the forest asset. Under market economy environment, it must be treated as asset. With the gradual consummation of land utilization the land disposition process already has entered the market mechanism. So the use of forestland will be even more frequent, the forestland market must come into shape. The forestland asset evaluation already became necessary.This article begins with explanation of the definition of forest land; then expounds concept of the forest land asset; makes the more exhaustive theory explanation to the forest land rent; Elaborates 3 kinds of values theories. These 3 kinds of theories all may show the forestland asset is valuable.As one kind of land, the forestland asset value is decided by two parts: forestland values itself and forestiand use value. Accordingly, the forestland asset value should consist of the forestland itself value and the forestland use value. It simultaneously analyses differential land rent and the absolute land rent with the Marx land rent theory; elaborates the forest land differential land rent; explains difference and relation between the differential land rent I and differential land rent II.It elaborates the factors influencing forestland value. The forestland realizes its value through the lumber and other forests products. The forest study quality usually also is called the site quality. Many factors such as the economical quality can affect the forestland value. Then it introduces and Analyses forestland asset evaluation methods, emphasizes serviceability of he LEV method.The forestland has the value and to be allowed to materialized, but now generally the study on forestland value is still in the period of theoretical formula inferential reasoning and the proof. What now needs is practical application. If the value of forest land can be materialized, then it can bring much convenience to evaluation of forest land. This research takes Nanping as sample area, and will materialise the forestland value in another method so that it can provide the scientific basis for some economic practice such as evaluation, check, property right management and transfer of forestland.It introduces the basic principle of dynamic evaluation of forest land and establishes the dynamic evaluation model In the choice of forestland evaluation fundamental formula, it elaborates the reason to choose LEV as the fundamental formula. By LEV, average forestland rent and the standard rent are computed. With reference to the site quality quantitative score table, the site difference coefficient can be figured out according to the present marking.According to the fact of timber production in Nanping, it establishes the formulas of timber collection transportation expenses.Determination of regional difference coefficient. Local timber price can have big influence over local land price. Many factors can affect the local timber price, thus influence forestland price. In order to analyze these macroscopic factors influencing the local forestland value, the analytic method of Principal components Analysis (PCA) is used to determinate principal components. Then with stepwise linear regression method, the factors influencing forest land value such as per area timber cumulation, forestland utility efficiency, per capita gross forest production, and local consuming index.Determination of dynamic consumption index coefficient. In order to make the forestland dynamic evaluation value active during the certain long-term time, then dynamic consumption index coefficient must be introduced. Then forestland can have different price during following different period.By taking an example, it introduces the whole process of dynamic evaluation offorestland. The result also shows that the land price is accurate and basically reasonable. The result also indicates that the dynamic evaluation model result is basically reasonable.The dynamic evaluation model is simple and quick.更多还原