【作者】 张卫民；

【导师】 任恒祺；

【作者基本信息】 北京林业大学 ， 林业经济管理， 2010， 博士

【摘要】 森林资源资产评估是森林资源资产业务规范发展的一项重要基础性工作,无论是森林资产产权变动和资产流转,还是森林抵押贷款、融资租赁、资产保险等信用和金融类资产业务,都需要森林资产价格方面的信息。森林资源资产评估的深入研究,有利于林业要素市场的建立和规范运行,对深化我国林权制度改革,加快林业产业体系建设和发展,实现森林资源可持续发展都将起到积极的作用。目前,我国森林资源资产评估发展和研究的现状是:在评估管理方面的成果较多,管理工作走在了前面;缺乏系统深入的理论研究,尤其是基础理论研究相对薄弱;评估方法偏重于操作层面,对评估方法中涉及的技术经济参数缺乏深入研究,许多停留在经验判断的层面上。因此,本研究以完善森林资源资产评估理论和方法体系为目的,对森林资源的价格基础、价格特征、价格类型及价格影响因素等价格理论问题进行了分析研究,并以理论研究为基础,对现行的森林资源资产评估方法进行了系统深入的研究,在评估方法分类、方法的改进以及关键技术经济参数的内涵及确定方法等方面提出了新的观点和改进意见。本文主要研究内容包括以下五个方面:1.森林资源资产的概念辨析按照森林、森林资源、森林资源资产的逻辑顺序,考察了森林资源资产的概念及其内涵,认为森林资源资产是具备了资产属性和特征的森林资源。界定了森林资源资产评估的概念和基本原理,并对森林资源资产计价相关的概念包括森林资源资产评估、森林资源资产会计计价、森林资源价值评价(效益分析)进行了辨析。本文从资产评估的视角,将森林资源资产划分为林木资产、林地资产以及林木与林地合一的森林资产,认为森林景观资产是森林资产的一种特殊表现形态。2.森林资源价值与价格理论的探讨分析了近代经济学从价值理论和价格理论的主要观点和发展轨迹,确定了以马克思政治经济学的价值和价格理论作为研究森林资源价格理论的理论基础。马克思劳动价值论是本质上揭示商品生产的规律,是抽象的理论分析;马克思的生产价格理论和地租理论是劳动价值理论由抽象层面向具体化的过渡,是价值规律在社会生产较高阶段的表现。基于以上观点,本文提出了森林资源的价值和价格理论论述:人工林的价值就是人工林生产和再生产中凝结的人类的一般劳动;人工林虽然具有价值,但直接决定价格的因素是生产价格;人工林的生产价格是价值的转化形式,人工林的价格以生产价格为基础,受供需影响而波动。林地和天然林的价格基础不是价值,而是资本化的地租,林地和天然林的价格以资本化的地租为基础,受需求影响而波动;3.森林资源资产价格类型及影响因素分析在森林资源资产价值和价格进行理论探讨的基础上,从更为具体的层面——价格表现的层面上,进一步探讨森林资源资产的构成和价格特征。根据我国实行土地用途管制制度和森林资源保护政策对森林资源资产业务的影响,将森林资源资产的价格分为流转价格和转用价格两类:流转价格是指森林资源资产按现用途继续经营情况下的价格,即森林资源资产在不改变林业用途的前提下在不同经营主体之间发生资产业务时的价格;转用价格是森林资源资产按规定的审批权限报批后,转变为非林业用途的价格。依据新的分类方法构建了森林资源资产的价格体系,并分析了森林资源资产价格的影响因素,为评估方法研究作了铺垫。4.森林资源资产评估方法研究以《森林资源资产评估技术规范(试行)》中的评估方法为主要研究对象,分别市价法、成本法和收益法,对森林资源资产流转价格类型的评估方法进行了研究。对森林资源资产的评估方法在方法分类、方法的构建以及关键技术经济参数的内涵及确定方法等方面提出了一些见解和改进意见。在市价法中重点研究了差异因素及其调整系数,增加了林地剩余使用年限的差异因素,改进了林分质量和地利等级调整系数计算方法,并采用不同组合分别确定适用于林木、林地和森林资产的综合调整系数。在成本法中,重点对现行的基于重置成本标准的林木资产评估方法的缺陷进行了研究,提出了新的林木资产成本法评估方法,并对在成本法中如何处理林地使用费和如何确定利率进行了探讨。在收益法中,重点研究了折现率的内涵和确定原则,并对森林资源资产评估中折现率的测算方法进行了实证研究。5.森林资源资产转用价格探讨根据森林资源资产转用及其产生的法律环境,用资产评估理论上分析了转用价格的内涵,认为在我国的法律框架下,森林资源资产评估的结果是森林资源资产在限定条件下的价格,并非完全意义上的市场价格;森林资源资产转用价格不是转用后的价格,而是有限补偿价格。研究了林地征用价格的构成和评估方法,认为林地征用价格由林地收益价格、林地的社会保障价格和林地的生态补偿价格构成,通过分别评估其各项价格来确定林地征用价格。在研究林地征用价格的基础上,探讨了其他森林资源资产转用价格的评估。本研究在森林资源资产价值价格理论的构建、资产价格的分类、评估方法的改进等方面都取得了一些成果,并提出了下一步需要继续研究问题,相信这些研究成果将会推进了我国森林资源资产评估的发展。更多还原

【Abstract】 Forest resource assets valuation is one of the important foundations in the normative development of forest resources and assets. The information of the forest assets prices are required by not only the change of forest asset property and asset circulation, but also the credit and financial assets service such as the forest mortgage loan, financial lease and property insurance. The further research on forest resources and assets valuation contributes to the establishment and normalized operation of forestry factor market. It also positively helps to deepen the reform of forestry property right system, accelerate the construction and development of forestry industrial system and accomplish the sustainable development of forest resources.Nowadays, the development and research status of forest resources assets evaluation in our country are listed as follows: under the circumstance of many valuating management achievements and advanced managements, we are lack of systematic and in-depth theoretical research, especially the basic theory study. The valuation methods mainly depend on the operation, and are lack of ingoing research on technical and economic parameters involved in the assessments and remaining on the experience judgments. Therefore, this paper aims at perfecting the theories and methods of forest resources capital rating, and also analyzes price theory problems such as price base, price feature, price type and price influential factors of forest resources. It also does a lot of research on the contemporary methods of forest resources evaluation based on the theoretical research and puts forward new ideas and solutions on improving assessment classification, method improvement, connotation of the key technical and economic parameters.There are five main parts in this paper:1、conceptual discrimination of forest recourses assets According to the logical order which is from forest to forest resources and then to forest resources assets, this paper investigates the concept and connotation of forest resources assets. It holds the opinion that forest resources assets are kind of forest resources possessing property attribute and feature. It also defines the concepts and basic principles of forest resources assets evaluation, and analyzes the concepts related to valuation of forest resources assets which include the forest resources assets evaluation, the accounting valuation of forest resources assets, and the efficiency analysis of forest resources value. From the perspective of the asset evaluation, this paper indicates that forest resources assets can be divided into three types which are forest assets, woodland assets and combination of forest and woodland assets. It also illustrates that forest landscape assets are a special display form of forest assets.2、discussing on theory of forest recourses value and priceThis paper focuses on the main points and developing tracks of value theory and price theory in modern economics, and makes the Marxist Political Economics as the basic theory of forest resources price theory. Marx’s Labor Theory of value essentially reveals the law of commodity production which is an abstract theoretical analysis; Marx’s Production Price Theory and Land Rent Theory are transition of labor theory of value from abstract level to concretization, which is the performance of value law in a higher stage of social production. Based on the above points, this paper proposes the theoretical analysis of the forest resources value and price as follows: firstly, the value of plantation is the human’s general labor collected in the production and reproduction of plantation; secondly, it is the capitalization of rent but not the value is the basis of the woodland and natural forest price, which based on the capitalization of the exchange value (rent) and influenced by the fluctuation of demands; thirdly, the plantation has its own value, nevertheless, the price basis is not only the value but also the production price including the woodland rent; lastly, the production price is the basis of the plantation price which fluctuates around the production price influenced by supply demand.3、analysis on classification and influential factors of forest resources assets priceWith the theoretical analysis on the value and price of forest resources assets, this paper is going to do some further research on the construction of forest resources assets and its price feature in a more specific level—the price appearance level. Due to the influence on the business of forest resources assets by operating the Land Use Control and Forest Resources Protection, the price of forest resources assets mainly contains two types—current price and transfer price: the present using price is the price that is based on the contemporary use of forest resources assets under the situation of continuous operation. It also means that on the assumption of unchangeable use, the price of forest resources assets is the price that exists in the property service between many different management bodies. Whereas, the transfer price is the price that has changed its operating use after the approval privilege of forest resources assets. This paper establishes price system of forest resources assets due to the new classified method, and analyzes the influence factors of the forest resources assets price, which plays a foreshadowing role in the research of assessments.4、research on the methods of forest recourses assets valuationSetting the valuation methods from Technical Specification of Forest Resources Assets Valuation (on trial) as the main research subjects, this paper focuses on the assessment of price types of forest resources assets. It also puts forward some suggestions and improvements on method classification, method construction and connotation of the key technical and economic parameters in accordance with the basic assessment in assets evaluation such as market value method, cost method and income method. The market price method concentrates on analyzing diversity factor and its adjustment coefficient, increasing the diversity factor of the surplus service life of woodland, improving the calculating methods of the geographical advantages grade of adjustment coefficient, and adopting many different combinations to ensure the integrated adjustment coefficient of forest, woodland and forest resources assets. The cost method emphasizes on the defects of the forest capital rating methods, which is based on the present replacement cost standard. The method also raises new assessments of forest resources assets, and analyzes how to deal with the woodland use fee and how to confirm the rates. However, the income method pays attention to the connotation of discount rate and rules, and makes some empirical study on the measuring and calculating method of discount rate of forest resources assets.5、analysis on transfer price of forest resources assetsAccording to the transfer price of forest resources assets and the relevant law environment, the paper analyzes the meaning of transfer price by using assets evaluation theory. Under the legal framework of our country, the result of forest resources assets evaluation is the price within the restrictive conditions of forest resources assets, but not the market price. The forest resources assets transfer price is not the price after transferring, but the limited compensation price. After analyzing the structure and evaluation methods of the forest expropriation price, the result demonstrates that the forest expropriation price is consisted of forest income price, forest social security price and forest ecological compensation price, and then confirms the forest expropriation price through evaluating the individual section. Based on the research of forest expropriation price, this paper also discusses and evaluates other forest resources assets transfer price.This research scores several achievements in structuring the theory of capital value in forest resource assets, categorizing valuated prices, and improving valuated methods, as well as generates the questions needed to be explored for the future. Hope these research findings will promote the development of forest resources valuation in China.更多还原