以浙江省龙泉市2016年森林资源规划设计调查数据为例,对林木资源进行分类评价并研究林木基准价,并运用林木基准价核算龙泉市森林资源资产。结果表明:1)用材林除幼龄林外,中龄林、近熟林、成熟林以及过熟林的基准价均随蓄积量增加呈上升趋势;2)经济林始产期的基准价最高,其次为盛产期,然后是产前期,而衰产期林木基准价为0;3)利用基准价对龙泉市森林资源资产进行价值核算,结果显示不同树种林分价值由高到低依次为:杉木林分总价值54.55亿元,阔叶树林分总价值24.11亿元,经济林林分总价值20.28亿元,马尾松林分总价值4.78亿元。林木基准价的研究成果应用于森林资源资产价值核算,操作方法简便,应用效果良好,可为编制自然资源资产负债表以及领导干部的自然资源资产审计提供技术支撑。

Based on the survey data of 2016 forest resource planning and design in Longquan,Zhejiang Province,this paper conducts classified evaluation of forest resources and studies the benchmark prices,which are then used to calculate the forest resource assets in Longquan.The results show that 1) except for the young forest,the benchmark prices of the timber stands in the middle age forest,near mature forest,mature forest and over mature forest all show an upward trend with the increase of stock volume.2) The benchmark price of the economic forest is the highest in the early production period,followed by the peak production period,then the pre-production period,while the price in the declining period is zero.3)By calculating the forest resource assets in Longquan with the benchmark price,the resarch shows that the total stand values of different tree species are in order from high to low:the Cunninghamia lanceolata is 5.455 billion yuan,the hardwood forest is 2.411 billion yuan,the economic forest is 2.028 billion yuan,and the Masson pine is 0.478 billion yuan.The research results of the benchmark prices are applied to the forest resource asset value accounting.With the simple operation and good effect,they can provide technical support for compiling the balance sheet of natural resources and the audit of natural resource assets of leading cadres.