某資產(chǎn)評估機(jī)構(gòu)接受委托對一擬轉(zhuǎn)讓林木資產(chǎn)進(jìn)行評估。評估人員對委托人提供的資料 進(jìn)行核實，對評估的林木資產(chǎn)進(jìn)行了調(diào)查，結(jié)果為：擬轉(zhuǎn)讓林木資產(chǎn)為幼齡林，林木小 班面積為20公頃，林分年齡(n) 為3,株數(shù)保存率(r)  為88%,該林地所在地區(qū)規(guī)定的 造林成活率(R) 為80%,樹高調(diào)整系數(shù)(K?) 為0.92。

　　A certain asset appraisal institution has been commissioned to evaluate a proposed transfer of forest assets. The evaluators verified the information provided by the client and conducted an investigation on the evaluated forest assets. The results showed that the proposed transfer of forest assets is a young forest with a forest sub group area of 20 hectares, a forest stand age (n) of 3, a tree number preservation rate (r) of 88%, a designated afforestation survival rate (R) of 80% in the area where the forest land is located, and a tree height adjustment coefficient (K ?) of 0.92. 

　　評估人員收集到了相對完整的營林成本費用資料，未收集到相關(guān)交易案例信息。確定采用重置成本法進(jìn)行評估。

　　The evaluators have collected relatively complete information on forest management costs and expenses, but have not collected any relevant transaction case information. Determine to use the reset cost method for evaluation.

　　之后，評估人員調(diào)查了該地區(qū)相同林分的造林投資，林地租金，管護(hù)費等相關(guān)投資成本費用資料。

　　Afterwards, the evaluators investigated the afforestation investment, forest rent, management and maintenance fees, and other related investment cost information of the same forest stands in the area.

　　分別為：該地區(qū)評估基準(zhǔn)日第一年造林投資為5000元/公頃，第二、第 三年造林投資均為2000元/公頃，年投資收益率10%,林地年租金為1000元/公頃，從 第一年起每年的管護(hù)費用為500元/公頃。根據(jù)上述資料，不考慮其他因素影響，按要 求簡答，計算下列問題。

　　On the evaluation benchmark date of the region, the first year's afforestation investment is 5000 yuan/hectare, and the second and third year's afforestation investment are both 2000 yuan/hectare, with an annual investment return rate of 10%. The annual rent for forest land is 1000 yuan/hectare, and the annual management and maintenance cost from the first year onwards is 500 yuan/hectare. Based on the above information, without considering other factors, answer the following questions as required.

　　(1)簡述幼齡林價值評估中，林木核查的主要內(nèi)容。

　　(1) Briefly describe the main contents of forest verification in the value assessment of young forests.

　　(2)指出適用重置成本法評估的用材林類型，并簡述理由。

　　(2) Identify the types of timber forests that can be evaluated using the reset cost method and briefly explain the reasons.

　　(3)綜合上述資料，計算幼齡林的林分質(zhì)量綜合調(diào)整系數(shù)(要求列出計算過程)。

　　(3) Based on the above information, calculate the comprehensive adjustment coefficient of stand quality for young forests (the calculation process should be listed).

　　(4)采用上述資料，計算各年單位生產(chǎn)成本及林木資產(chǎn)的評估值(要求列出計算過 程，計算結(jié)果四舍五入保留兩位小數(shù))。

　　(4) Using the above information, calculate the unit production cost and evaluation value of forest assets for each year (the calculation process should be listed, and the calculation results should be rounded to two decimal places).

　　解析：

　　Analysis:

　　(1)幼齡林(含未成林造林地)應(yīng)核查的主要項目有起源、樹種組成、林齡(造林時  間、苗齡)、造林成活率、造林保存率、單位面積株數(shù)、平均胸徑、平均樹高、蓄積量、 林木生長狀態(tài)、病蟲害發(fā)生及自然災(zāi)害損失狀況、立地等級、地利條件等。

　　(1) The main items that should be verified for young forests (including undeveloped afforestation land) include origin, tree species composition, forest age (afforestation time, seedling age), afforestation survival rate, afforestation preservation rate, number of plants per unit area, average breast height diameter, average tree height, stock volume, tree growth status, occurrence of pests and diseases and natural disaster losses, site grade, and geographical conditions.

　　(2)適用重置成本法評估的用材林類型是幼齡林林木。在森林資源資產(chǎn)管理中，對于幼齡林其未來的收獲預(yù)測困難，收益法難以應(yīng)用，市場上很難找到交易案例。而作為 營造不久的幼齡林，其各項營林成本較清晰，測算重置成本較為容易，因此重置成本法最適用于幼齡林林木資產(chǎn)的評估。

　　(2) The type of timber forest evaluated using the reset cost method is young forest trees. In forest resource asset management, it is difficult to predict the future harvest of young forests, apply the income method, and find trading cases in the market. As a newly established young forest, its various forest management costs are relatively clear, and it is easier to calculate the replacement cost. Therefore, the replacement cost method is most suitable for evaluating the forest assets of young forests.

　　(3)①株數(shù)調(diào)整系數(shù)K

　　(3) ① Number of plants adjustment coefficient K

　　株數(shù)保存率(r)=88%,顯然大于該林地所在地區(qū)規(guī)定的造林成活率(R)80%。

　　The preservation rate (r) of the number of plants is 88%, which is obviously higher than the afforestation survival rate (R) of 80% specified in the area where the forest is located.

　　所以，K?=1。

　　So, K ?=1.

　?、跇涓哒{(diào)整系數(shù)K?=0.92

　　② Tree height adjustment coefficient K ?=0.92

　?、劬C合成新率=K,×K?=1×0.92=0.92

　?、?Comprehensive newness rate=K, x K ?=1 x 0.92=0.92

　　(4)第一年單位生產(chǎn)成本=5000+1000+500=6500(元/公頃)

　　(4) Unit production cost in the first year=5000+1000+500=6500 (yuan/hectare)

　　第二年單位生產(chǎn)成本=2000+1000+500=3500(元/公頃)

　　Unit production cost in the second year=2000+1000+500=3500 (yuan/hectare)

　　第三年單位生產(chǎn)成本=2000+1000+500=3500(元/公頃)

　　Unit production cost in the third year=2000+1000+500=3500 (yuan/hectare)

　　林木資產(chǎn)的評估值

　　Valuation of Forest Assets

　　=[6500×(1+10%)?+3500×(1+10%)?+3500×(1+10%)']×20×0.92

　　=[6500×(1+10%)?+3500×(1+10%)?+3500×(1+10%)']×20×0.92

　　=[6500×1.331+3500×1.21+3500×1.1]×20×0.92

　　=[6500×1.331+3500×1.21+3500×1.1]×20×0.92

　　=16736.5×20×0.92=307951.6(元)

　　=16736.5 × 20 × 0.92=307951.6 (yuan)

　　本文由 林木資產(chǎn)價格評估  友情奉獻(xiàn).更多有關(guān)的知識請點擊  http://mariotti-pecini.com.cn/   真誠的態(tài)度.為您提供為全面的服務(wù).更多有關(guān)的知識我們將會陸續(xù)向大家奉獻(xiàn).敬請期待.

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