油茶林资产评估方法探讨

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中图分类号：F326.2 文献标识码：A 文章编号：2096-9546（2025）01-0062-05DOI： 10.12344/lczcyj.2024.05.15.0001

Discussionon the Asset Evaluation Methodsfor Oil-tea Forest

Tang Huaguo

（ Changning Natural Reserve Service Center Hunan Province， Changning ， Hunan， China）

Abstract： Asset evaluation of oil-tea forests is the premise and foundation for protecting the rights of oiltea forest growers，revitalizing oil-tea forest resources，building a modern industrial system，expanding and strengthening the oil-tea industry，and promoting high-quality development of the oil-tea industry. Due to the special nature of oil tea forest assets，whose value continuously changes with forest age，variety， region，market，etc.，scientifically evaluating its value has become a major challenge.Starting from the unique characteristics of forest assets，this article summarizes methods for valuing forest assets，including the Replacement Cost Method，Market Transaction Price Comparison Method，Discounted Cash Flow Method，Harvest Value Method，Residual Value Method，Appraisal Benchmark Value Method，etc. By combining the special nature of oil tea forest assets，it proposes selection schemes forthe asset evaluation method based on different site conditions，management levels，varietiesand yields，and different growth stages of oil tea forests. On this basis，a comprehensive evaluation method that calculates the appraisal value in segments according to the management period is proposed，which is deemed suitable for alloil tea forest asset evaluation. This method fully considers the characteristics of oil tea forests，reflects the agevalue relationship of oil tea trees，and is conducive to achieving precise evaluation.

Keywords： oil-tea forest；asset evaluation;comprehensive evaluation method

森林资产评估是我国林草产业发展和规模化现代化经营的基础性工作，同时也是盘活森林资源、助力乡村振兴实现的重要途径。（剩余5526字）