会计学院知识库

In response to the central ecological civilization construction strategy, the internal cognition of collective forest right transfer value needs to be deepened and broadened. At present, the research on the internal essence and category division of collective forest right transfer value is still insufficient in academia, and it is urgent to carry out more systematic and in-depth theoretical exploration to lay a solid foundation for the scientific evaluation of collective forest right transfer value. Firstly, this paper systematically sorted out the existing research results in related fields at home and abroad, aiming to clarify the fundamental attributes and classification structure of collective forest right transfer value, and based on this, the value evaluation field of this study was established. Subsequently, a comprehensive evaluation framework of collective forest right transfer value was constructed. At the level of economic value, the economic value of forest resources was quantified with forest stock as the core parameter, and the economic value of collective forest right in Huoshiqiao Village, Chun'an County was quantitatively analyzed by combining the grey prediction model and income method. In the ecological value measurement link, the comprehensive evaluation method of integrating green land cost method and carbon tax method was adopted to accurately define the ecological value of the evaluation object through the quantitative evaluation of carbon sequestration and oxygen release capacity.

The main findings of this study show that: with the official launch of the carbon trading market, the monetization characteristics of forest ecological carbon sequestration value add a new dimension to the composition of the transfer value of collective forest rights, and the ecological value can be reasonably integrated into the total value evaluation system of forest transfer.When quantifying the economic value parameters of collective forest rights, the grey prediction model shows its unique advantages.Because the model has less data requirements and lower computational load, it is conducive to convenient and efficient evaluation of the economic value of collective forest rights in practical applications.

Based on the above results, this study can provide a theoretical basis for the realization of collective forest rights to determine a reasonable transfer price.On the other hand, this study introduces the grey prediction model in the relevant prediction field, further innovating the existing collective forest transfer value evaluation methods.