重置成本法在幼龄林资产评估中的应用

重置成本法是资产评估中的基本方法之一,使用比较广泛。但是在幼龄林资产评估中该方法还存在诸多局限性,影响了幼龄林资产评估的准确性。针对幼龄林的特点,在使用重置成本法评估幼龄林资产时,必须参照当地平均水平的林分质量进行分析、修改和补充,从而使评估结果更加合理、准确。

The Application of Replacement Cost Method in Asset Evaluation of Young Forest Growth

As one of basic asset evaluations,replacement cost method is widely used.In asset evaluation on young forest growth,how-ever,this method is limited in some aspects,which affects the accuracy in evaluating the assets of young forest growth.Hence,accord-ing to the characteristics of young forest growth,in assets evaluation on young forest growth by replacement cost method,we need ana-lyze,revise and compensate it in reference to the average level of local forest quality to make the evaluation more rational and accurate.