关键词: 林木资源, 分类, 基准价, 森林资源资产核算, 龙泉市

Abstract:

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.

Key words: forest resource, classification, benchmark price, forest resources assets accounting, Longquan City