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森林火灾损失评估方法探究
引用本文:袁桂萍,魏彩完.森林火灾损失评估方法探究[J].广西财经学院学报,2013(6):68-72,136.
作者姓名:袁桂萍  魏彩完
作者单位:[1]广西财经学院会计与审计学院,广西南宁530003 [2]深圳天健国众联资产评估土地房地产估价有限公司,广东深圳518049
摘    要:当前,森林火灾的危害非常严重,森林火灾不仅会威胁人类生命安全,还造成巨大的经济损失,并且特大森林火灾会对全球气候环境产生巨大影响,直接导致生态环境的资源损耗、土地荒漠化等,影响着全球生态环境与经济的发展。鉴于森林火灾的巨大危害,世界各国都在积极探究用各种方法和模型来评估其损失。采用正确的方法评估森林火灾损失不仅有利于提高人们对森林火灾危害性的认识,增强人们对森林火灾的自主防范意识,更有助于国家合理配置防火资源,同时为灾后火灾区域重建或更新等提供科学依据。从资产评估角度探究成本法、市场价值法和费用支出法在森林火灾损失评估中的应用就显得相当必要。

关 键 词:森林火灾  评估指标  评估方法  评估模型

Research on the Assessment Method of Forest Fire Loss
YUAN Gui-Ping,WEI Cai-wan.Research on the Assessment Method of Forest Fire Loss[J].JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS,2013(6):68-72,136.
Authors:YUAN Gui-Ping  WEI Cai-wan
Institution:1. School of Accounting and Auditing, Guangxi University of Finance and Economics, Nanning 530003, China; 2. Shenzhen Tianjian Guozhonglian Assets Appraisal and Land Real Estate Appraisal Co., LTD,Shenzhen 518049, China)
Abstract:The damage from forest fires is serious because they cause huge economic losses,threaten human 1 ife,especially large forest fires which would have an enormous impact on climate and environment,causing loss of natural resources,air pollution,land desertification and so on. In the light of the huge harm of the forest fires,all countries are actively exploring in methods and models to assess their losses. The right method to evaluate forest fire loss is beneficial in improving people's understanding of forest fire hazard,strengthen- ing autonomous awareness of forest fires,helping countries allocate more rationally the fire protection re-sources,meanwhile,providing a scientific basis to reconstruct the disaster area. It is very necessary to ex-plore appraisal cost method,market value method and income approach on the forest fire damage assessment.
Keywords:forest fire  assessment indicators  methods of assessment  assessment model
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