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一、按复利制订林价计算公式林价是立木价值的货币表现。林价作为一种价格(c+v+m),必由培育森林的成本(c+v)和营林纯收入(即利润和税金,m)所组成。由于林木生长的特性,决定其计算方式不同于一般工农业产品,应有特殊之计价方式。森林从采种育苗、整地造林、幼林抚育到成林修枝、除草施肥整个营林生产过程所支出的直接费、管理费和固定资产折旧费等,都应计入森林培育成本。因此,不同林分的森林,从育苗造林到木材采伐,几乎年年都发生生产费用,构成生产成本。我认为应按复利计算立木价格。用复利计算立木价格的理由是:1.林木从造林到主伐,一般要经过几十年,少数树种甚至要上百年。在漫长的生长过程中,林木要经受病虫害、风、雪、火灾等自然灾害,以及由于经营管理不善所带来的乱砍滥伐、毁林开荒的破坏,林业投资不能回收的可能性很大,这就要求我们按复利计算林价,以保证林业生产的长期发展。2.在林木生长周期中,培育林木生长的投资年年不断发生,所形成的利息也年年相应增加。
First, according to compound interest to formulate forest price formula Forest price is the value of standing wood money performance. The price of forest as a price (c + v + m) consists of the cost of cultivating the forest (c + v) and the net income of the forest (ie profit and tax, m). Due to the characteristics of tree growth, decided to calculate its different from the general industrial and agricultural products, there should be a special pricing method. The cost of forestry should be included in the cost of forest cultivation from the direct costs of planting seedling raising, afforestation, afforestation, young tree tending to forest pruning, weeding and fertilization direct production costs, management fees and fixed assets depreciation expenses. Therefore, the forests of different stands, from seedling afforestation to timber harvesting, occur almost every year, the cost of production, constitute the cost of production. In my opinion, the price of standing wood should be calculated on compound interest. The reasons for using the compound interest to calculate the price of standing wood are as follows: 1. Forests are going from afforestation to main logging, which usually takes decades and even a few species to last for hundreds of years. During the long process of growth, forests are subject to natural disasters such as pests, winds, snow and fires and the possibility of deforestation and wasteland deforestation caused by poor management and management. Therefore, forestry investment is highly unlikely to be recovered , Which requires us to calculate the forest price on compound interest to ensure the long-term development of forestry production. 2. During the forest growth cycle, the investment for cultivating forest trees will continue to occur year by year, and the interest generated will also increase year by year.