林地定级及基准价的研究与应用——以浙江省龙泉市为例

doi:10.11707/j.1001-7488.20220516

摘要/Abstract

摘要：

目的: 对林地进行合理定级并制定林地基准价，为解决林地资源资产评估核算困难的问题，提高大批量林地价值评估效率提供参考。方法: 基于浙江省龙泉市2016年森林资源规划设计调查数据，林地定级运用因素法，首先选取自然因素、社会经济因素以及区位因素，利用熵值法确定各个因素指标权重，加权求和模型计算定级指数，最终采用总分数轴确定法对林地定级；林地基准价通过林地期望价法计算确定。结果: 1) 研究区林地资源分为4个等级，小班个数及总面积从1级到4级先上升后逐渐减少，林地等级呈正态分布形式，结构合理；2) 研究区林地基准价从1级到4级分别为10 504、8 978、7 631和6 284元·hm^-2，各等级林地基准价的高低反映林地质量的优劣程度；3) 根据林地的特殊性，结合林地生产力水平的外在体现，制定出与林地基准价相匹配的价格修正系数；4)结合林地基准价与价格修正系数核算研究区林地资源资产经济总价值为2 456百万元。结论: 各等级林地分布特征表明林地定级结果符合林地质量与林地价值差异特征，利用林地基准价进行研究区林地资源资产经济价值核算具有较高适用性，研究成果可为大批量林地资源价值核算提供方法选择，为编制自然资源资产负债表提供技术支撑。

关键词: 林地资源资产, 林地定级, 林地基准价, 林地经济价值

Abstract:

Objective: This study aims to rationally grade forest land, establish a forest land benchmark price, and solve the problem of difficulty in forest land resource asset evaluation and accounting, in order to improve the efficiency of large-scale forest land value evaluation. Method: Based on the survey data of forest resource planning and design in Longquan county, Zhejiang Province in 2016, the factor method was used for forest land grading. Firstly, natural factors, socioeconomic factors and location factors were selected, and the entropy method was used to determine the weight of each factor index, and a weighted sum model was used to calculate the grading index, and finally the total score axis determination method was used to grade the forest land. The forest land benchmark price was calculated and determined by the forest land expected price method. Result: 1) The forest land resources in the study area were divided into 4 grades. The number of small classes and the total area increased and then gradually decreased from grade 1 to grade 4. The distribution of forest land grades was in a normal distribution and the structure was reasonable; 2) The benchmark price of forest land in the study area for level 1 to level 4 was 10 504, 8 978, 7 631 and 6 284 yuan·hm^-2, respectively. The level of the benchmark price of each grade of forest land reflected the quality of the forest land; 3) According to the particularity of the forest land, combined with the external manifestation of the forest land productivity level, a price correction coefficient that matches the forest land benchmark price was formulated; 4) The total economic value of forestland resource assets in the study area combined with forestland benchmark and price correction coefficient is 2 456 million yuan. Conclusion: The distribution characteristics of forest forestland at all grades indicate that the grading results of forest land accord with the characteristic of the differences in quality and value. The use of forestland benchmark price for forest resource asset to account the economic value in the study area has high applicability. The research results can provide method choice for accounting the value of large number of forestland resources, and the technical support for the preparation of balance sheet of natural resources.

Key words: forest land resource assets, forest land grading, forest land benchmark price, forest land economic value

中图分类号:

S7-9

吴联杯,张卫民,童红卫. 林地定级及基准价的研究与应用——以浙江省龙泉市为例[J]. 林业科学, 2022, 58(5): 151-160.

Lianbei Wu,Weimin Zhang,Hongwei Tong. Research and Application of Forest Land Grading and Benchmark Price: a Case Study of Longquan County, Zhejiang Province[J]. Scientia Silvae Sinicae, 2022, 58(5): 151-160.

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一级指标 First-level indicators	二级指标 Secondary indicators	指标特征 Index characteristics	指标等级 Index level	作用赋值 Role assignment
自然因素 Natural factors	土壤质地Soil texture	壤土Loam	1	8.75
		粘土Clay	2	5.5
		砂土Sand	3	2.75
	土层厚度Soil thickness/cm	＞100	1	9
		51~100	2	7
		31~50	3	5
		16~30	4	3
	腐殖质厚度 Humus thickness/cm	≤15	5	1
		＞20	1	9
		15~20	2	7
		10~15	3	5
		5~10	4	3
		≤5	5	1
	海拔Altitude/m	H≤500	1	9
		500＜H≤800	2	7
		800＜H≤1 000	3	5
		1 000＜H≤1 200	4	3
		H＞1 200	5	1
	坡度Slope/(°)	平坡、缓坡Flat slope, gentle slope(≤15°)	1	9
		斜坡Slope (15°~24°)	2	7
		陡坡Steep slope (25°~34°)	3	5
		急坡Steep slope (35°~44°)	4	3
		险坡Dangerous slope (≥45°)	5	1
	坡向Aspect	无坡向、北坡No slope, north slope	1	9
		东坡、东北坡East slope, Northeast slope	2	7
		西北坡、东南坡Northwest slope, southeast slope	3	5
		西坡West slope	4	3
		西南坡、南坡Southwest slope, south slope	5	1
	坡位Slope position	平地、全坡Flat, all slope	1	9
		山谷、下坡Valley, downhill	2	7
		中坡Middle slope	3	5
		上坡Uphill	4	3
		脊部Spine	5	1
区位因素 Location factor	集材距离 Skidding distance/km	Ⅰ级Grade I(≤2)	1	8.75
		Ⅱ级Grade Ⅱ(2＜S≤4)	2	5.5
		Ⅲ级Grade Ⅲ(4＜S≤6)	3	2.75
	运输距离 Transportation distance/m	≤20	1	9
		21~25	2	7
		26~30	3	5
		31~35	4	3
		＞35	5	1

林地等级 Woodland level	小班个数 Small class number	比例 Proportion(%)	面积 Area/hm²	比例 Proportion(%)
1	13 156	22.8	62 244	23.5
2	24 209	42.0	107 280	40.5
3	17 216	29.9	80 183	30.3
4	3 071	5.3	15 358	5.8
合计Total	57 652	100	265 065	100

林地等级 Woodland level	定级指数平均值 Average rating index	与标准等级林地的比值 Ratio to standard forest land	林地基准价 Woodland benchmark price/(yuan·hm^-2)	平均地租 Average rent/(yuan·a^-1hm^-2)
1	6.98	1.17	10 504	664
2	5.98	1.00	8 978	570
3	5.08	0.85	7 631	483
4	4.20	0.70	6 284	400

林地等级 Woodland evel	幼龄林 Young forest		中龄林 Middle-aged forest		近熟林 Near mature forest		成熟林 Mature forest		过熟林 Overmature forest
林地等级 Woodland evel	平均高 Average height/m	密度 Density/(number·hm^-2)	平均高 Average height/m	蓄积 Volume/(m³·hm^-2)	平均高 Average height/m	蓄积 Volume/(m³·hm^-2)	平均高 Average height/m	蓄积 Volume/(m³·hm^-2)	平均高 Average height/m	蓄积 Volume/(m³·hm^-2)
1	3.11	2 410	7.20	73	9.13	117	9.91	145	10.53	171
2	3.00	2 362	7.02	69	8.96	123	9.78	143	10.41	163
3	2.95	2 343	7.08	67	8.84	116	9.72	140	10.27	154
4	2.99	2 435	6.65	59	8.64	113	9.68	138	10.48	158

林地等级 Woodland level	面积 Area/hm²	林地基准价 Woodland benchmark price/ (yuan·hm^-2)	林地资源资产经济价值 Economic value of forest land resource assets/million yuan
1	62 244	10 504	689
2	107 280	8 978	1 018
3	80 183	7 631	646
4	15 358	6 284	102
合计Total	265 065		2 456