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Forest resources are an important part of the natural resources, is a kind of renewable natural resources, is the main terrestrial ecosystems, there is enormous ecological, economic and social benefits. In 2008 China to comprehensively push forward the reform of collective forest right system built a woodland, trees circulation system, and establish and improve the property rights trading platform, without changing the premise of forest land use and forest land according to its contractual right of people have the right of forest land and forest management contract ownership to subcontract, lease, transfer, shares, mortgage or as a condition of project co-funded a marked increase, forest resources and assets assessment is asset management of forest resources is an important task. This paper aims to make an evaluation on the forest resource in 10 business districts of NEFU Mao’er shan forest, according to Mao’ershan forest Class II survey in 2004 and the related cost data, by the method of replacement cost approach, harvest current cost value and market price.Through the evaluati on, total cost of the forest resource in NEFU Mao’ershan forest is 8054.959million.including s apling forest 455.219million, immature timber,near-mature forest 4568.842 million, mature forest and overmature forest 2768.567 million. The results show that Class II survey, plots of forest resources, is an important source of data for assets assessment information, to further improve the quality of second-class surveys and supplement the necessary investigations factor will be asset-based management of forest resources play a greater role in. Through this research to explore a variety of forest resources, appropriate to the forest asset valuation method, while correctly reflect the magnitude of value of forest assets and their changes to improve efficiency in the use of forest resources, assets, and promote government by the Forest Farm to exercise effective supervision, deepen Forestry reform and development of the socialist forestry construction, and achieve sustainable development of forestry.
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