Study On Forest Resource Assets Price And The Evaluation Method

Forest resource assets valuation is one of the important foundations in the normative development of forest resources and assets. The information of the forest assets prices are required by not only the change of forest asset property and asset circulation, but also the credit and financial assets service such as the forest mortgage loan, financial lease and property insurance. The further research on forest resources and assets valuation contributes to the establishment and normalized operation of forestry factor market. It also positively helps to deepen the reform of forestry property right system, accelerate the construction and development of forestry industrial system and accomplish the sustainable development of forest resources.Nowadays, the development and research status of forest resources assets evaluation in our country are listed as follows: under the circumstance of many valuating management achievements and advanced managements, we are lack of systematic and in-depth theoretical research, especially the basic theory study. The valuation methods mainly depend on the operation, and are lack of ingoing research on technical and economic parameters involved in the assessments and remaining on the experience judgments. Therefore, this paper aims at perfecting the theories and methods of forest resources capital rating, and also analyzes price theory problems such as price base, price feature, price type and price influential factors of forest resources. It also does a lot of research on the contemporary methods of forest resources evaluation based on the theoretical research and puts forward new ideas and solutions on improving assessment classification, method improvement, connotation of the key technical and economic parameters.There are five main parts in this paper:1,conceptual discrimination of forest recourses assets According to the logical order which is from forest to forest resources and then to forest resources assets, this paper investigates the concept and connotation of forest resources assets. It holds the opinion that forest resources assets are kind of forest resources possessing property attribute and feature. It also defines the concepts and basic principles of forest resources assets evaluation, and analyzes the concepts related to valuation of forest resources assets which include the forest resources assets evaluation, the accounting valuation of forest resources assets, and the efficiency analysis of forest resources value. From the perspective of the asset evaluation, this paper indicates that forest resources assets can be divided into three types which are forest assets, woodland assets and combination of forest and woodland assets. It also illustrates that forest landscape assets are a special display form of forest assets.2,discussing on theory of forest recourses value and priceThis paper focuses on the main points and developing tracks of value theory and price theory in modern economics, and makes the Marxist Political Economics as the basic theory of forest resources price theory. Marx's Labor Theory of value essentially reveals the law of commodity production which is an abstract theoretical analysis; Marx's Production Price Theory and Land Rent Theory are transition of labor theory of value from abstract level to concretization, which is the performance of value law in a higher stage of social production. Based on the above points, this paper proposes the theoretical analysis of the forest resources value and price as follows: firstly, the value of plantation is the human's general labor collected in the production and reproduction of plantation; secondly, it is the capitalization of rent but not the value is the basis of the woodland and natural forest price, which based on the capitalization of the exchange value (rent) and influenced by the fluctuation of demands; thirdly, the plantation has its own value, nevertheless, the price basis is not only the value but also the production price including the woodland rent; lastly, the production price is the basis of the plantation price which fluctuates around the production price influenced by supply demand.3,analysis on classification and influential factors of forest resources assets priceWith the theoretical analysis on the value and price of forest resources assets, this paper is going to do some further research on the construction of forest resources assets and its price feature in a more specific level—the price appearance level. Due to the influence on the business of forest resources assets by operating the Land Use Control and Forest Resources Protection, the price of forest resources assets mainly contains two types—current price and transfer price: the present using price is the price that is based on the contemporary use of forest resources assets under the situation of continuous operation. It also means that on the assumption of unchangeable use, the price of forest resources assets is the price that exists in the property service between many different management bodies. Whereas, the transfer price is the price that has changed its operating use after the approval privilege of forest resources assets. This paper establishes price system of forest resources assets due to the new classified method, and analyzes the influence factors of the forest resources assets price, which plays a foreshadowing role in the research of assessments.4,research on the methods of forest recourses assets valuationSetting the valuation methods from Technical Specification of Forest Resources Assets Valuation (on trial) as the main research subjects, this paper focuses on the assessment of price types of forest resources assets. It also puts forward some suggestions and improvements on method classification, method construction and connotation of the key technical and economic parameters in accordance with the basic assessment in assets evaluation such as market value method, cost method and income method. The market price method concentrates on analyzing diversity factor and its adjustment coefficient, increasing the diversity factor of the surplus service life of woodland, improving the calculating methods of the geographical advantages grade of adjustment coefficient, and adopting many different combinations to ensure the integrated adjustment coefficient of forest, woodland and forest resources assets. The cost method emphasizes on the defects of the forest capital rating methods, which is based on the present replacement cost standard. The method also raises new assessments of forest resources assets, and analyzes how to deal with the woodland use fee and how to confirm the rates. However, the income method pays attention to the connotation of discount rate and rules, and makes some empirical study on the measuring and calculating method of discount rate of forest resources assets.5,analysis on transfer price of forest resources assetsAccording to the transfer price of forest resources assets and the relevant law environment, the paper analyzes the meaning of transfer price by using assets evaluation theory. Under the legal framework of our country, the result of forest resources assets evaluation is the price within the restrictive conditions of forest resources assets, but not the market price. The forest resources assets transfer price is not the price after transferring, but the limited compensation price. After analyzing the structure and evaluation methods of the forest expropriation price, the result demonstrates that the forest expropriation price is consisted of forest income price, forest social security price and forest ecological compensation price, and then confirms the forest expropriation price through evaluating the individual section. Based on the research of forest expropriation price, this paper also discusses and evaluates other forest resources assets transfer price.This research scores several achievements in structuring the theory of capital value in forest resource assets, categorizing valuated prices, and improving valuated methods, as well as generates the questions needed to be explored for the future. Hope these research findings will promote the development of forest resources valuation in China.