Theories And Methods Of Assessment Of The Forest Right Mortgage

In recent years, accompanied by the forest right institution reform in-depth, forest rights transfer market is gradually established, the business of Forest Right Mortgage assess become more and more. In the process of forest rights mortgage, forest rights to the assessed value of authenticity, is directly related to the loan amount and capital security. In recently,our mortgage assessment of forest rights has not yet established specific norms, the difficulty parameters of evaluation theory in some vague understanding and assessment methods to determine the impact to some extent, the rationality of the results of the assessment, this study on the promotion of China’s Lin assessment of theory and practice of the right to mortgage the development of a better role in promoting.This paper is divided into six parts. The first part of the paper proposed the problems of Forest Right Mortgage assess. The second part, defined the basic concept for the assessment of objects studied in this paper , analyzed the value and impact factors, and on this basis that the particularity of a specific object in the specific purpose of the mortgage, including an assessment of the object the dual attributes of fixed assets and intangible assets; assess the risk to subjects; the choice of the appraised value of the type of uncertainty; assessment information asymmetry. The third part, the basis for comparison with the general asset valuation and the assessment of forest resources assets, noting that mortgage assessment of forest rights under this specific purpose related to specific economic behavior of the theoretical basis, including the assessment of object and purpose of assessment and evaluation in accordance with assessment principles and assessment procedures, the type of assessment and evaluation methods to assess the assumptions and the valuation date. The fourth part, a brief overview of the market approach, cost approach, income approach, the basic characteristics of their respective prerequisites and influencing factors, and pointed out that the assessment of the particularity and the factors affecting its value under the income approach, the revenue is the process will determine the discount rate and the income of the above factors to be considered and quantified. And put forward the idea of the three parameters of the income approach to determine. Part V of the above assessment methods and parameters to determine the ideas used in case inspection and verify the feasibility of the assessment of operability and the method of the Forest Right Mortgage. Part VI, the conclusions of this paper.In this paper, the income approach in the evaluation of the Forest Right Mortgage application of specific ideas and parameters of the selected technology and methods ,there are certain guiding significance to obtain the reasonable assessed value of the forest right mortgage loan.