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重置成本法在森林资源资产评估中的应用分析
引用本文:周显然.重置成本法在森林资源资产评估中的应用分析[J].广西林业科学,2012,41(2):159-162.
作者姓名:周显然
作者单位:云南森林自然中心,昆明,650224
摘    要:深化集体林权制度主体改革完成后,森林资源资产的处置、转让和抵押贷款频繁发生,从森林资源资产的概念出发,探索不同林种森林资源资产评估理论与实务,通过应用实例分析重置成本法在森林资源资产评估中的应用。

关 键 词:森林资源  资产评估  重置成本法  应用

Application Analysis of Replacement Cost Method in the Evaluation on the Forest Resource Assets
ZHOU Xian-ran.Application Analysis of Replacement Cost Method in the Evaluation on the Forest Resource Assets[J].Guangxi Forestry Science,2012,41(2):159-162.
Authors:ZHOU Xian-ran
Institution:ZHOU Xian-ran(Yunnan Forest Nature Center,Kunming 650224,China)
Abstract:After the completion of main reform on deepening the reform of collective forest land tenure system,the disposing and transferring of forest resource assets occured frequently,as well as the mortgage loaning.Based on the conception of the forest resource assets,various theories and practices of the evaluation on the forest resource assets of various types of woodland were probed.By means of the living examples,the application of the replacement cost method in the assets evaluation on the forest resource assets was analyzed.
Keywords:forest resource  assets evaluation  replacement cost method  application
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