Comparison on Evaluation Methods of Forests and Wooded Land in Green Accounting for Forest
森林绿色核算中不同林地林木估价方法的比较

Based on the summary of the evaluation methods of forests and wooded land in green accounting for forest in domestic and foreign,this paper indicates that the evaluation of forests and wooded land originated from forest valuation has existed more than 200 years;there are many kinds of methods in forest evaluation,such as comparative valuation method,cost valuation method and benefit valuation method.Cost valuation method is generally used to evaluate young growth and middle-aged forest;benefit valuation method is often used to estimate submature,mature and overmature forest.The evaluation methods of forests and wooded land recommended by the United Nations in the System of Integrated Environmental and Economic Accounts(SEEA)are stumpage value method,consumption value method and net present value method.Although the names of the methods in the SEEA are inconsistent with those in forest valuation,all these methods belong to the benefit valuation method.This paper also separately uses the cost method and net present value method to evaluate the forests and wooded land in Hainan Province and the Greater Hinggan Mountains.Through the comparison and analysis to the results of the valuation,the cost method is believed to be the minimum value of the forest valuation.The result calculated by the net present value method is higher than the one calculated by the cost method and the former is 1.03-1.04 times higher than the latter.Moreover,although the United Nations takes the net present value method as the first choice,actual calculation needs massive data.And the results of the three methods of stumpage value method,consumption value method and net present value method have big difference.Researches carried out in German,Australia and France indicate that there is a discrepancy by about 2 times in the valuation results of the three methods.Finally,the paper points out that there are no common methods to evaluate forests and wooded land at present and different evaluation methods have different results.