| 如何运用资金时间价值原理解决林木损失额中滞延费的计量问题 |
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| 引用本文： | 米锋,;吴卫红.如何运用资金时间价值原理解决林木损失额中滞延费的计量问题[J].生态经济(学术版),2009(2):148-150. |
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| 作者姓名： | 米锋 ;吴卫红 |
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| 作者单位： | [1]北京林业大学经济管理学院,北京100083; [2]北京化工大学经济管理学院,北京100029 |
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| 基金项目： | 北京市园林绿化局科研资助项目“北京地区森林资源损失计量研究”（2002-06） |
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| 摘 要： | 文章提出对于能带来一定程度固定收益的林木类型，在计量其林木损失额时必须要考虑资金时间价值损失的问题，进一步提出以“滞延费”表示林木的资金时间价值损失额。运用资金时间价值原理，结合森林资源资产评估中的收益现值法和重置成本法，分别提出用材林和经济林滞延费的计算公式。此外，结合北京地区实际情况，对计算公式中涉及的主要因素如预期收益、实际造林成本损失额的计算方法，以及主伐时间、林分单位面积年生长量、平均出材率、单位面积实际造林成本、物价指数年增长率、经济寿命等主要参数的计算与确定进行了阐述与说明。
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| 关 键 词： | 资金时间价值 滞延费 用材林 经济林 收益现值法 重置成本法 |
The Solution on How to Calculate Delay Fee of Forest Loss with Capital Time - value Theory |
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| Institution: | MI Feng, WU Weihong (1. College of Economy and Management, Beijing Forestry University, Beijing 100083, China; 2. College of Economy and Management, Beijing Chemical Technology University, Beijing 100029, China) |
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| Abstract: | To the forest type which can bring fixed - income in some degree, it is necessary to consider the capital time - value loss of forest loss calculation, besides of this, this paper puts forward delay fee to express the capital time - value loss of forest. With the using of capital time - value theory, combining income present value method and replacement cost method in forest asset assessment, this paper carry out the calculation of timber forest and economic forest delay fee. In addition, according to the actual condition of Beijing area, the determination and calculation of the main factors are explained and described suck as expected return, calculation method of real afforest cost loss, final cutting time, annual growth of stand unite area, annual rate of price increase, economic life, actual afforest cost per unit area and average outturn rate. |
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| Keywords: | capital time -value delay fee timber forest economic forest income present value method replaeement cost method |
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