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森林资产由于本身固有的特性,在经营中需要大量的长期投资,而且这些投资一旦投入生产,就不能随时兑换成现金用于其他方面。而且,通常很长时间后才能得到这些投资的回报。这样作为货币租用价的利息便成为森林资产经营成本中最重要的组成部分。利息的测算中最重要的因子是利率,因此,在森林资产的评估中合理利率的确定是极为重要的。但是,在我国利率的变化很大,借贷的单利为7%—20%,甚至更高,而复利则为6%—15%,企业
Due to their inherent characteristics, forest assets require substantial long-term investments in their operations, and once they are put into production, they can not be exchanged for cash at any time for other purposes. Moreover, it is usually a long time before the return on these investments is obtained. Such interest as the currency rent becomes the most important component of the operating costs of forest assets. The most important factor in the calculation of interest is the interest rate. Therefore, it is very important to determine the reasonable interest rate in the assessment of forest assets. However, interest rates in our country have changed a lot. Interest rates on borrowings are 7% -20%, even higher, and compound interests are 6% -15%. Enterprises