在鼓励规模化经营和集体林业经营主体单独编制森林采伐限额的背景下,大规模的用材林整体资产转让成为集体林权转让的主要类型。以森林采伐限额控制下用材林整体资产的产出和投入特征为基础,提出了采伐限额下用材林整体资产评估的方法,并结合最新的森林采伐限额政策进行了实证分析。研究结果可应用于当今集体用材林整体资产转让中的价值评估,使资产评估值更为合理和符合实际。

Large-scale overall asset transfer of timber forest becomes the main type of collective forest property transfer under the background of encouraging scale operation,calculating and applying forest harvest quota by independent forestry operators.Based on the characteristic of output and input of overall asset of timber forest under the control of forest harvest quote,this paper proposes the method for overall asset valuation of timber forest,and empirically calculates economic value of overall timber forest asset combining with the latest forest harvest quota policy.The result of this paper could be used for economic value appraisal of overall collective timber forest asset transfer,makes the valuation more reasonable and realistic.