浙江省森林资源资产评估中相关利率的探讨

On Relevant Interest Rate by Evaluation of Forest Resources Assets in Zhejiang Province

摘要: 投资收益率是森林资源资产评估中一个非常重要的经济技术参数，由商业利率和投资者期望利率组成，具体包括纯利率、风险利率、通货膨胀率。以 2011－2018年浙江省林业经营档案资料及社会经济利率为依据分别计算得出各年度的纯利率、风险利率，并以此为基础采用构成法计算各年度投资收益率和 8年的平均投资收益率。结果表明，2011－2018年，浙江省的森林年投资收益率在 5.25% ~ 8.18%之间，平均年投资收益率为 6.42%，并呈逐年增加的趋势。经过与其他地区投资收益率比较后确定的年投资收益率 6.42%可作为浙江省近期乔木林、竹林、经济林等长周期经营的森林资源资产评估的投资收益率参考值。

Abstract: Based on the forestry management archives and social and economic interest rates of Zhejiang province from 2011 to 2018, the pure interest rate and risk rate of each year were calculated respectively. On this basis, the annual investment return rate and the average investment return rate of the 8 years were calculated by composition method. The results showed that from 2011 to 2018, the annual forest investment return rate in Zhejiang province was between 5.25% and 8.18%, and the average annual investment return rate was 6.42%. The annual return rate on investment of 6.42% was determined in Zhejiang by comparison with that in other regions in China.