本文選題：古樹名木　切入點：收益法　出處：《福建農林大學》2017年碩士論文　論文類型：學位論文

【摘要】：本文旨在研究古樹名木資產評估技術的改進,根據林木資源資產評估的基本方法和原理,并且引入層次分析法(AHP)和灰色關聯(lián)度分析法(GRA),結合古樹名木本身的特點,系統(tǒng)的闡述分析成本法、收益法和市場法在古樹名木價值評估工作中的基本原理、應用條件和具體方法步驟,最后以古樹名木實例對以上三種方法在古樹名木價值評估中的實際應用進行探討和比較分析�；诠艠涿镜奶厥庑�,采用三種評估方案對古樹名木的貨幣價值進行評估和對比分析。首先,根據古樹名木價值的組成,篩選影響古樹名木價值的11項評估指標因子,據此量化分級確定調整系數分值表,在此基礎上,分別采用收益法、成本法來對古樹名木價值進行測算;在應用市場法時,引入層次分析法和灰色關聯(lián)度分析法來確定參考案例對于待評估古樹名木的權重值,還引入批量評估法進行評估,進一步豐富了林木資源資產評估技術在古樹名木價值評估工作的應用,提高了古樹名木資產評估的工作效率和靈活性,為古樹名木的價值評估和保護管理提供了方法理論依據。對古樹名木價值的相關評估方法的比較分析,評估指標的選取應用,為將來對古樹名木價值的評估方法的研究提供理論基礎和參考。本研究取得成果如下:(1)本文系統(tǒng)地研究了成本法、收益法和市場法在古樹名木價值評估工作中的應用前提條件、方法步驟等,使得評估工作者選擇評估方法和構評估指標因子有了清晰的認知,并根據古樹名木的價值特點,制定古樹名木價值調整系數分值表,對評估值進行修正,更全面、合理地評估古樹名木的貨幣價值。(2)在應用成本法分析評估古樹名木價值工作中,綜合考慮確定待評估古樹名木的各項養(yǎng)護管理成本,并將其折合成現值累計求和,參照調整系數分值表確定各項評估指標的系數值,進而計算修正評估值,得到古樹名木的最終評估結果。(3)運用收益法評估古樹名木價值時,通過參考園林苗木價格數據,構建統(tǒng)計模型,估測待評估古樹名木將來某一規(guī)格時的評估值,利用相關的調整系數,計算古樹名木的價值。(4)了解古樹名木特性的基礎上,運用市場法對古樹名木的價值進行估算。在市場法中,引入灰色關聯(lián)度分析法和層次分析法,對古樹名木的評估有重要意義。
[Abstract]:The purpose of this paper is to study the improvement of assets assessment technology of ancient and famous trees, according to the basic methods and principles of forest resource assets assessment, and to introduce the analytic hierarchy process (AHP) and grey correlation degree analysis (GRAA), combining with the characteristics of ancient and famous trees. The basic principles, application conditions and specific method steps of cost method, income method and market method in the valuation of ancient and famous trees are systematically expounded. Finally, the practical application of the above three methods in the value evaluation of ancient and famous trees is discussed and compared with the examples of ancient and famous trees. Based on the particularity of ancient and famous trees, The monetary value of ancient and famous trees is evaluated and compared by three evaluation schemes. Firstly, according to the composition of the value of ancient and famous trees, 11 evaluation index factors affecting the value of ancient and famous trees are selected. On the basis of quantitative classification, the adjustment coefficient score table is determined. On this basis, income method and cost method are used to measure the value of ancient and famous trees. Analytic hierarchy process (AHP) and grey correlation analysis were introduced to determine the weight value of reference cases for ancient and famous trees to be evaluated, and batch evaluation method was also introduced to evaluate. It further enriches the application of forest resource assets assessment technology in the value assessment of ancient and famous trees, and improves the efficiency and flexibility of the assets assessment of ancient and famous trees. It provides a theoretical basis for the value evaluation and conservation management of ancient and famous trees. The results of this study are as follows: (1) this paper systematically studies the application of cost method, income method and market method in the valuation of ancient and famous trees. Methods and steps have made the evaluation workers have a clear understanding of the selection of evaluation methods and the construction of evaluation index factors. According to the value characteristics of ancient and famous trees, the value adjustment coefficient score table of ancient trees and famous trees has been drawn up, and the evaluation value has been revised to be more comprehensive. To reasonably assess the monetary value of ancient and famous trees. (2) in the application of cost analysis to the evaluation of the value of ancient and famous trees, comprehensive consideration shall be given to determining the maintenance and management costs of the trees to be evaluated and to convert them into the cumulative sum of the present value, The coefficient value of each evaluation index is determined by referring to the adjustment coefficient score table, and then the revised evaluation value is calculated, and the final evaluation result of the ancient and famous trees is obtained. 3) when using the income method to evaluate the value of the ancient and famous trees, we refer to the garden seedling price data. Build a statistical model, estimate the evaluation value of the ancient and famous trees to be evaluated in the future, calculate the value of the ancient and famous trees by using the relevant adjustment coefficient, and understand the characteristics of the ancient and famous trees. The market method is used to estimate the value of ancient and famous trees. In the market method, the grey correlation analysis method and the analytic hierarchy process are introduced, which is of great significance to the evaluation of ancient and famous trees.
【學位授予單位】：福建農林大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F307.2

【參考文獻】

相關期刊論文 前10條

1 王碧云;修新田;蘭思仁;;古樹名木文化價值貨幣化評估研究[J];林業(yè)經濟問題;2016年06期

2 薛倩倩;尹顯梅;張開元;尹鴻翔;;灰色關聯(lián)度法分析產地擴散對木香道地性的影響[J];華西藥學雜志;2016年03期

3 王碧云;蘭思仁;;古樹名木價值評價研究綜述[J];林業(yè)建設;2016年03期

4 劉勇;;應用林地收益法對林地資產評估的實踐[J];中國農業(yè)會計;2016年06期

5 吳曉鵬;王燕;吳昊;;八景煤礦區(qū)應用灰色關聯(lián)度法判別涌突水水源[J];江西煤炭科技;2016年02期

6 關曉晨;杜丹;;市場法評估房地產價值案例探討[J];金融經濟;2016年08期

7 許華;趙敏亞;李思萍;劉麗虹;;古村落古樹的調查與景觀價值評估——以珠海市會同村為例[J];湖北農業(yè)科學;2016年06期

8 安迪;孫亞平;;古樹名木價值評價指標體系初探[J];安裝;2015年11期

9 李碩;李敏;李成義;劉效瑞;馬偉明;李越峰;;基于灰色關聯(lián)分析方法評價當歸不同栽培品種(品系)種子質量[J];中國現代中藥;2015年08期

10 于豪;;市場法在資產評估中的應用[J];商場現代化;2015年13期

相關博士學位論文 前2條

1 李珍;森林資源資產抵押貸款價值評估研究[D];河北農業(yè)大學;2013年

2 董冬;九華山風景區(qū)古樹名木景觀美學評價與保護價值評估[D];華中農業(yè)大學;2011年

相關碩士學位論文 前8條

1 潘圣煒;武夷山茶園資源資產評估技術的研究[D];福建農林大學;2016年

2 梁雯斌;基于層次分析和聚類分析法的客戶細分研究[D];湖北工業(yè)大學;2015年

3 湯玲知;基于收益法的林權抵押資產評估[D];云南大學;2015年

4 常方園;收益法在經濟林資產評估中的應用[D];云南財經大學;2015年

5 胡蕓;森林資產適應性評估方法研究與建模[D];浙江農林大學;2012年

6 王繼程;古樹名木綜合價值評價研究[D];南京農業(yè)大學;2011年

7 林智勇;整體森林資源資產評估[D];福建農林大學;2010年

8 蔣大勇;森林資產價值評估及核算研究[D];四川大學;2003年

，

本文編號：1629623