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折现率对森林资源资产评估结果至关重要。折现率体现着特定经济主体的时间价值取向，反映投资者所要求的收益率水平。笔者认为，实践中可运用资本市场中各种证券投资收益率以及相对风险系数，或者可运用林业投资的平均盈利能力等数据来确定林业投资者所要求的收益率水平，并考虑财务杠杆效应对其作出修正，以帮助正确选择森林资源资产评估中适用的折现率。
The discount rate is crucial for the assessment of forest resources assets. The discount rate reflects the time value orientation of a particular economic entity and reflects the level of yield required by investors. The author believes that in practice, various securities investment returns and relative risk factors in the capital market can be used or data such as the average profitability of forestry investment can be used to determine the level of yield required by forestry investors and to consider the effects of financial leverage It amended to help correctly select the appropriate discount rate in the assessment of forest resources assets.