【摘要】 对1．4hm26年生板栗低产园通过改造，3年内平均每公顷产量从75kg（1995年）提高到3450kg（1998年），3年板栗总收入67620元，净收入19551元，平均每年每公顷净收入4650元。以15年为一个生产周期、基准收益率10％估算，按现有经营管理水平和产量，其财务内部收益率仍可达到17．75％，每公顷基准财务净现值6120元，第10年即可收回投资成本并有盈余，投资利润率达21．59％，但是，当销售收入减少15．7％以上或低改成本增加超过22．7％时，从整个生产周期来讲，即使采用现有栽培管理技术也难免亏损。更多还原

【Abstract】 by transformation of 1. 4 hectares of 6 - year - old low - yield Castanea mollissima orchard, its yield per hectare was increased from 75kg in 1995 to 3 450kg in 1998. Total income and net income were 67 620 and 19 551 yuan(RMB)within three years, respectively. annual net income per hectare was 4 650 yuan. Based on the estimation that yielding period is 15 years and hasal earning ratio is 10%, itS interior earning ratio may reach 17. 75% and hasal net present value per hectare is 6 210 yuan. The captalized cost may be returned in ten years and investment profit can reach 21. 59%. If selling income decreases by 15. 7%, or transformation cost increased by more than 22. 7%, deficit will be avoided, even though present techniques of culture and management are applied.更多还原