Study On Assets Evaluation Of Moso Bamboo Resource

Bamboo resource is the important non-wooden resources to people's survivalfrom time immemorial. As the important part of forest ecosystem,bamboo forestplays an important role in maintaining ecological balance,preventing soil erosion,conserving water and so on, the potential of biological energy, biodiversityconservation,restoration for the degraded land is increasingly outstanding,it isconsidered as one of the most new developmental plant resources in the21th century.As one of the most main economic bamboo,moso bamboo has the characteristics ofwide distribution,Multipurpose,large productive potential,and high ecology andeconomy benefit,which will become the largest potential industry of forestrydevelopment by strides in future,also will become an available method of increasingfarmers ' income.This paper used the new assets evaluation method which based on the standardreserve plant number in moso bamboo forest management. Moso bamboo forest isdivided into three types,including the new planted moso bamboo,the moso bambooof plant number more than standard reserve plant number,and the moso bamboo ofplant number less than standard reserve plant number,than selected the proper methodto evaluate.Firstly,analyzed the relation and importance between the forestry resources assetevaluation and the forestry resources asset circulation.The work of forestry resourcesasset evaluation is an important and basic work in deepening the reform of forestrysystem,is the premise and basic of forest right system reform,which has veryimportant significance to standardize and promote the scientific management andreasonable conversion of the forestry resources asset,maintain value and increment ofthe forestry resources asset and state-owned property,and increment the quantity,income and benefits of forestry resources asset.Secondly,described the related bamboo forestry concepts of the resources assetevaluation,according to these concepts and principles, analyzed the impact factor ofthe resources asset. Including the choice of evaluation methods, the determination ofproduct price,production cost, rate of return on investment and profit rate,qualityof forest land and so on. Enumerated some usual asset evaluation methods of bambooforestry resources,discussed the advantages and disadvantages of evaluating methods.Then the replacement cost method,the income's present value method and the pension capitalization method were determined.The third,took moso bamboo in Shaowu District of Nanping City as researchobject,collected the needed investigation data of bamboo forest resources asset,andanother related technical and economic index,then used the assets evaluation methodwhich based on the standard reserve plant number in moso bamboo forestmanagement. In Shaowu District,accounted the203sublots in forest inventoryplanning and design data the year2010, the evaluation results showed that,therewere20new planted moso bamboo,and the areas were53.4hm2,the approvalassets were1995114yuan. The numbers of plant number more than standard standswere69, and the areas were215.7hm2,the approval assets were24758954yuan.The numbers of plant number less than standard stands were113, and the areas were290.5hm2,the approval assets were16722774yuan. The total areas were559.6hm2,and the total approval assets were43476842yuan.Finally,sensitivity analysis was performed based on the impact factors ofbamboo forest evaluation. The evaluation results showed that,there was a positivecorrelation between the product price and the asset value,also between the change ofproduction and the asset value. In addition,there was a negative correlation betweenthe asset value and tax,cost of silviculture,cutting production cost,land rent,management profit rate,and the rate of return on investment. The order of factorsensitivity from big to small was: price,production,the rate of return on investment,cutting production cost,cost of silviculture,land rent,management profit rate,tax.The analysis on different factors has an important significance to rational managementmoso bamboo.