The Overall Forest Resource Assets

Forest resources assessment is an important task of modern forest resources asset management which is the fundamental reform for the traditional asset management and is to make the forest resources management to adapt to the urgent needs of the socialist market economy development. The great significance of forest resources assessment is to maintain the rights and interests of forest resources and assets owners and operators, to improve the economic benefits of forest resources and assets, to deepen the forest tenure reform, to develop the socialist forestry market economy construction and to realize the sustainable development of forestry.The total forest resources assessment is a special case of an overall assessment of enterprise assets,is the part property assessment of similar characteristics with the overall business enterprises assessment. It is a overall profitability assessment for the subsystem of forest resources assets in the corporate asset system, but not the simple adduction of the individual the forest resources assets. In the large-scale forestry enterprises asset assessment, the overall assessment of forest resources and assets of the forest resources is more important and more common than the individual assessment of the assets. In the whole assessment of forestry enterprise assets, other assets could make the assessment according to the relevant regulations, otherwise the assessment of forest resources and assets is usually evaluated according to the overall forest resources and assets.At present, cost-plus is still the main method in China's enterprise value evaluation, which is supplemented by income approach. In the forestry assets, the assessment of forest resources also evaluate their forest resources and assets by cost-plus. But with the increasingly activity of the country's resources and assets'transactions, demand for business valuation is growing. The old application of cost-plus method to evaluate the assets of these resources has become increasingly unsuited to the needs of social development, and market conditions for the application of law is not enough can not be met yet, replaced by the application of income method to assess the business value. Correspondingly, the communities increasingly concern the applications of income method in the assessment process of resources and assets.In the actual forestry operations, the sustainable management of forest resources is protected by law. Forest cutting quota is made by a statutory process for forestry enterprises and units to ensure operational sustainability. Forest cutting quota system is the important measures to control consumption of forest resources, ensure sustained growth of forest resources, improve management of timber harvesting, adjust the rational distribution of forest timber production, and establish a scientific and effective management methods. Forest cutting quota is under the "reasonable management, sustainable utilization" principle of our country to implement the statutory limit consumption of control targets for forests and trees. Forest management departments in accordance with existing statutory procedures and methods, carrying out calculations of their own administrative regions of forests and trees, forest resources consumed in the greatest limited stumpage and logging quotas,which are approved by the state in certain administrative regions or business units, are not allowed a breakthrough for any units in a variety of cutting methods every year. All the production scale and economic income change due to changes in harvesting quotas, as it were, logging quota determines the business units'profitable value in the forest management, therefore, logging quota is an important factor affecting the overall forest resource assets.The overall forest resource assets was studyied based on the forest resource datas of Lanxia state-owned forestry farm.(1)According to cost-plus method and income method under the logging quota, this paper separately calculated the value of the trees in different rates of return for reasonable structure of forest management types. Through the adjustment of different rates of return, the most similar assessment of the value of income method and cost-plus method was calculated, which was used to determine the real rate of return of timber.(2)When calculating the assessment value, forest resources harvesting quota restrictions in China was fully considered. Income approach value of earnings forecasts is not by trends of the proceeds of the asset value of forest resources in mathematical modeling of the class prediction over the past few years, but rather by the internal structure of forest resources and assets, forecast a reasonable all phases of forest harvesting, silvicultural work volume, and then according to the base date of harvesting according to technical and economic indicators to measure its income, expenditures and net income, the logging quota accumulation decides the returns value, and is close contact with national policies, derived from the overall assessed value of forest resources and assets to better reflecting the business unit's actual value. Application of forest structure and silvicultural harvesting forecast the workload is more accurate and more in line with the actual forest production. Using income value method with cutting quota benefits to calculate the total forest resources assessment, fully embodies the national implementation of sustainable management of forest resources, ensures the guiding thought of forest resources sustainable growth, which plays the role in the protection and development of forest resources, controling excessive consumption of forest resources, correctly handling of the relationship of social benefits, economic benefits and ecological benefits of forest resource, which plays a very important role in forestry development, making great significance in achieving forestry development by strides.(3)Through a comparative analysis over the operation of different types of structures of single and multi-types cost-plus method of operations and assessed value of income method under the harvesting quota, making out a reasonable assessment methods of the overall forest resource assets and obtaining the assessment of logging quotas under the income method is more in line with the overall forest resource asset valuation, and better reflect the assessed value of the enterprise or unit.