一、前言森林資源資產(chǎn)一般可以分為林木資產(chǎn)、林地資產(chǎn)、景觀資產(chǎn)以及野生動植物資產(chǎn)等幾個大類。在森林資源資產(chǎn)當(dāng)中林木資產(chǎn)占比較高，并且林木資產(chǎn)可以派生出其他森林資源資產(chǎn)，所以森林資源的價值通常都是以林木資產(chǎn)的價值測算來加以確定。因此，對于森林資源資產(chǎn)的調(diào)查與評估，主要是以林木資產(chǎn)調(diào)查為主。

　　1、 Preface: Forest resource assets can generally be divided into several categories: forest assets, forest land assets, landscape assets, and wild animal and plant assets. Forest assets account for a relatively high proportion of forest resource assets, and can be derived from other forest resource assets, so the value of forest resources is usually determined by measuring the value of forest assets. Therefore, the investigation and evaluation of forest resource assets mainly focus on forest asset surveys.

　　二、森林資源評估術(shù)語及定義（一）森林包括喬木林、竹林和國家特別規(guī)定的灌木林。（二）森林資源是林地及其所生長的森林有機(jī)體的總稱。以林木資源為主，還包括林中和林下植物、野生動物、土壤微生物及其他自然環(huán)境因子等資源。（三）森林資源經(jīng)濟(jì)資產(chǎn)也稱為森林資源資產(chǎn)。指在現(xiàn)有認(rèn)識水平和科技條件下，由特定主體擁有或控制，通過交易或經(jīng)營利用，能夠或預(yù)期能夠?yàn)槠鋷斫?jīng)濟(jì)利益、具有經(jīng)濟(jì)資產(chǎn)屬性的森林資源。按其評估對象范疇，分為林木資產(chǎn)、林地資產(chǎn)、景觀資產(chǎn)等。（四）森林資源清單指森林資源評估時，由評估委托人（政府、自然人、法人或其他組織）向評估機(jī)構(gòu)提交的需要評估的全部森林資源在評估有效期內(nèi)的權(quán)屬、數(shù)量、質(zhì)量和空間分布情況的詳細(xì)材料等。（五）森林資源核查指在進(jìn)行森林資源評估前，對委托人提交的森林資源清單所列示的森林資源各要素進(jìn)行調(diào)查復(fù)核確認(rèn)的過程。（六）價值類型價值類型是指人們對評估結(jié)果價值屬性的定義及其表達(dá)方式。 森林資源資產(chǎn)評估中價值類型包括市場價值和市場價值以外的價值類型。市場價值以外的價值類型包括投資價值、在用價值、清算價值等。 市場價值：指自愿買方和自愿賣方在各自理性行事且未受任何強(qiáng)迫的情況下，評估對象在評估基準(zhǔn)日進(jìn)行正常公平交易的價值估計數(shù)額。 投資價值：指評估對象對于具有明確投資目標(biāo)的特定投資者或者某一類投資者所具有的價值估計數(shù)額。 在用價值：指將評估對象作為企業(yè)組成部分或者要素資產(chǎn)按其正在使用方式和程度及其對所屬企業(yè)的貢獻(xiàn)的價值估計數(shù)額。 清算價值：指在評估對象處于被迫出售、快速變現(xiàn)等非正常市場條件下的價值估計數(shù)額。 殘余價值：評估對象因?yàn)?zāi)害清理和更新采伐時，林木變現(xiàn)價值估計數(shù)額。

　　2、 Forest resource assessment terms and definitions (1) Forests include deciduous forests, bamboo forests, and shrubbery forests specially designated by the state. （2） Forest resources are the general term for forest land and the forest organisms that grow on it. Mainly based on forest resources, it also includes forest and understory plants, wildlife, soil microorganisms, and other natural environmental factors. （3） Forest resource economic assets are also known as forest resource assets. Forest resources that are owned or controlled by specific entities under existing levels of understanding and technological conditions, and can or are expected to bring economic benefits and possess economic asset attributes through transactions or business utilization. According to the scope of its evaluation objects, it can be divided into forest assets, forestland assets, landscape assets, etc. （4） The forest resource inventory refers to the detailed materials submitted by the assessment client (government, natural person, legal person or other organization) to the assessment agency during the forest resource assessment, including the ownership, quantity, quality and spatial distribution of all forest resources that need to be assessed within the assessment validity period. （5） Forest resource verification refers to the process of investigating, reviewing, and confirming the various elements of forest resources listed in the forest resource inventory submitted by the client before conducting forest resource assessment. （6） Value type refers to the definition and expression of the value attributes of evaluation results by people. The value types in forest resource asset assessment include market value and value types other than market value. Value types beyond market value include investment value, in use value, liquidation value, etc. Market value: refers to the estimated value of the evaluated object in a normal and fair transaction conducted by the voluntary buyer and voluntary seller on the benchmark date, acting rationally and without any coercion. Investment value: refers to the estimated amount of value that the evaluated object has for a specific investor or a certain type of investor with clear investment objectives. In use value: refers to the estimated amount of value of the evaluated object as a component or element asset of the enterprise based on its current usage and degree, as well as its contribution to the affiliated enterprise. Liquidation value: refers to the estimated value of the evaluated object under abnormal market conditions such as forced sale or rapid realization. Residual value: The estimated amount of the realized value of trees during disaster clearance and renewal logging of the evaluated object.

　　三、森林資源資產(chǎn)評估所需資料（一）委托方提交的相關(guān)資料1.森林資源清單森林資源清單，應(yīng)依據(jù)森林資源調(diào)查成果（森林資源規(guī)劃設(shè)計調(diào)查、作業(yè)設(shè)計調(diào)查或?yàn)樵u估（或核算）進(jìn)行的專項(xiàng)調(diào)查）或森林資源檔案等資料編制，最小單位應(yīng)落實(shí)到小班。 評估（或核算）有效期內(nèi)采伐的森林資源清單應(yīng)依據(jù)采伐作業(yè)設(shè)計調(diào)查成果編制。因條件所限，未能取得依據(jù)采伐作業(yè)設(shè)計調(diào)查成果編制的森林資源清單，應(yīng)說明原因及對評估（或 核算）結(jié)果所產(chǎn)生的影響。 古樹名木、零星分布的高價值珍貴樹木、森林景觀、林下動植物資源等，應(yīng)根據(jù)專業(yè)調(diào)查資料編制資產(chǎn)清單。2.其他相關(guān)資料其他相關(guān)資料主要包括： a) 林權(quán)證書、不動產(chǎn)權(quán)證（或相關(guān)權(quán)屬證明文件）； b) 評估（或核算）范圍內(nèi)的森林資源圖面資料；c) 有特殊經(jīng)濟(jì)價值的林木種類、數(shù)量和質(zhì)量材料；d) 按照評估（或核算）目的必須提交的其他相關(guān)材料。（二）收集評估資料收集的評估（或核算）資料應(yīng)包括以下內(nèi)容： 1.營林生產(chǎn)技術(shù)標(biāo)準(zhǔn)及有關(guān)成本費(fèi)用資料；2.木材生產(chǎn)、銷售等有關(guān)成本費(fèi)用資料； 3.當(dāng)?shù)厣峙嘤?、森林采伐和基本建設(shè)等方面的技術(shù)經(jīng)濟(jì)指標(biāo)； 4.森林培育的賬面歷史成本資料； 5.評估基準(zhǔn)日各種規(guī)格的木材、林副產(chǎn)品市場價格，及其銷售過程中的稅、費(fèi)征收標(biāo)準(zhǔn)；6.當(dāng)?shù)丶爸苓叺貐^(qū)的林地使用權(quán)出讓、轉(zhuǎn)讓和出租的價格資料； 7.當(dāng)?shù)丶爸苓叺貐^(qū)的林業(yè)生產(chǎn)投資收益率；8.各樹種的生長過程表、生長模型、收獲預(yù)測等資料； 9.使用的立木材積表、原木材積表、材種出材率表、立地指數(shù)表等測樹經(jīng)營數(shù)表資料； 10.森林景觀資產(chǎn)評估需關(guān)注項(xiàng)目區(qū)景觀資源、相關(guān)規(guī)劃和可行性研究報告、項(xiàng)目建設(shè)進(jìn)度、財務(wù)制度和反映建設(shè)、經(jīng)營狀況的其他相關(guān)資料； 11.涉及非經(jīng)濟(jì)資產(chǎn)核算應(yīng)關(guān)注項(xiàng)目區(qū)氣象、水文、生態(tài)環(huán)境監(jiān)測數(shù)據(jù)以及其他相關(guān)的社會公共資源數(shù)據(jù)集；12.其他與評估（或核算）有關(guān)的資料。

　　3、 Materials required for forest resource asset evaluation (1) Relevant materials submitted by the client 1. Forest resource inventory The forest resource inventory should be compiled based on the results of forest resource surveys (forest resource planning and design surveys, job design surveys, or special surveys conducted for evaluation (or accounting)) or forest resource archives, and the minimum unit should be implemented in the small group. The list of forest resources harvested during the evaluation (or accounting) validity period should be compiled based on the survey results of the logging operation design. Due to limitations in conditions, the forest resource inventory compiled based on the survey results of logging operation design cannot be obtained. The reasons and the impact on the evaluation (or accounting) results should be explained. An asset inventory should be compiled based on professional survey data for ancient and famous trees, scattered high-value precious trees, forest landscapes, and understory flora and fauna resources. 2. Other relevant materials mainly include: a) forest ownership certificate, real estate ownership certificate (or relevant ownership proof documents); b) Forest resource map data within the scope of evaluation (or accounting); c) Types, quantities, and quality materials of trees with special economic value; d) Other relevant materials that must be submitted for the purpose of evaluation (or accounting). （2） The evaluation (or accounting) data collected should include the following: 1. Technical standards for forest production and relevant cost and expense information; 2. Cost and expense information related to wood production and sales; 3. Technical and economic indicators related to local forest cultivation, forest logging, and infrastructure construction; 4. Historical cost data of forest cultivation on paper; 5. Evaluate the market prices of various specifications of timber and forest by-products on the benchmark date, as well as the tax and fee collection standards during the sales process; 6. Price information for the transfer, assignment, and rental of forest land use rights in the local and surrounding areas; 7. Return on investment in forestry production in the local and surrounding areas; 8. Data on the growth process table, growth model, and harvest prediction of various tree species; 9. The data from tree management tables such as standing timber volume table, log volume table, timber yield table, and site index table used for measurement; 10. The evaluation of forest landscape assets should pay attention to the landscape resources of the project area, relevant planning and feasibility study reports, project construction progress, financial systems, and other relevant information reflecting the construction and operation status; 11. When it comes to accounting for non economic assets, attention should be paid to meteorological, hydrological, ecological environment monitoring data in the project area, as well as other relevant social public resource datasets; 12. Other information related to evaluation (or accounting).

　　四、森林資源資產(chǎn)現(xiàn)場調(diào)查核實(shí)方法森林資源資產(chǎn)調(diào)查核實(shí)方法主要有抽樣調(diào)查法、小班調(diào)繪法、實(shí)測法以及羅盤儀測定法，接下來著重介紹下實(shí)務(wù)工作當(dāng)中最常使用的方法——抽樣調(diào)查法抽樣調(diào)查法：抽樣調(diào)查法是一種以概率論為理論基礎(chǔ)的調(diào)查方法。該方法主要以林分林相的特點(diǎn)為選取依據(jù) ，在林區(qū)內(nèi)選取具有代表性的林地區(qū)域，并以此為標(biāo)準(zhǔn)地樣本，根據(jù)一定的比例對森林資源展開抽樣調(diào)查。通過上述方法就可以根據(jù)標(biāo)準(zhǔn)低的林相、齡組、林種等特點(diǎn)，將整個林分的生長情況確定下來，為森林資源資產(chǎn)的現(xiàn)場調(diào)查核實(shí)提供支持。在一般情況下，森林資源資產(chǎn)的抽樣調(diào)查可以依據(jù)標(biāo)準(zhǔn)地的類型劃分為方形標(biāo)準(zhǔn)地、圓形標(biāo)準(zhǔn)地以及帶狀標(biāo)準(zhǔn)地，其中方形標(biāo)準(zhǔn)地是森林資源資產(chǎn)現(xiàn)場調(diào)查核實(shí)中最宜選擇的類型，但如果存在通視良好的情況，也可以采用圓形標(biāo)準(zhǔn)地。但無論選擇哪種標(biāo)準(zhǔn)地作為抽樣調(diào)查的調(diào)查樣本，都必須確保標(biāo)準(zhǔn)地面積占調(diào)查林地面積的3%至5%左右，且標(biāo)準(zhǔn)地中的林木生長情況與林地上中下坡的分布均具有代表性。抽樣調(diào)查法雖能夠靈活適用于各種類型的林地，在森林資源資產(chǎn)的現(xiàn)場調(diào)查核實(shí)中使用頻率高，但是由于標(biāo)準(zhǔn)地的選擇需要考慮調(diào)查方法、林分年齡、林分內(nèi)部的一致性、工作效率等因素，導(dǎo)致標(biāo)準(zhǔn)地的選擇還是存在一定難度，因此很容易造成標(biāo)準(zhǔn)地代表性不足的情況出現(xiàn)。

　　4、 The on-site investigation and verification methods for forest resource assets mainly include sampling survey method, small group mapping method, actual measurement method, and compass measurement method. Next, we will focus on introducing the most commonly used method in practical work - sampling survey method. Sampling survey method is a survey method based on probability theory. This method mainly selects representative forest areas within the forest based on the characteristics of the forest stand, and uses them as standard samples to conduct sampling surveys of forest resources according to a certain proportion. By using the above methods, the growth status of the entire forest stand can be determined based on the characteristics of low standard forest phases, age groups, forest species, etc., providing support for on-site investigation and verification of forest resource assets. In general, the sampling survey of forest resource assets can be divided into square standard land, circular standard land, and strip standard land based on the type of standard land. Square standard land is the most suitable type for on-site investigation and verification of forest resource assets, but circular standard land can also be used if there are good visual conditions. However, regardless of which standard plot is chosen as the survey sample for the sampling survey, it is necessary to ensure that the standard plot area accounts for about 3% to 5% of the surveyed forest area, and that the growth of trees in the standard plot and the distribution of slopes in the forest are representative. Although the sampling survey method can be flexibly applied to various types of forest land and is frequently used in on-site investigation and verification of forest resource assets, the selection of standard plots still faces certain difficulties due to factors such as survey methods, stand age, consistency within the stand, and work efficiency, which can easily lead to insufficient representativeness of standard plots.

　　五、森林資源資產(chǎn)評估的主要方法（一）重置成本法在森林資源資產(chǎn)評估當(dāng)中，重置成本法是實(shí)務(wù)工作中常用的方法，主要用于人工林的幼齡期價值評估。該方法是按現(xiàn)時的公價及生產(chǎn)水平重新營造一塊與被評估森林資源資產(chǎn)相類似的森林資源資產(chǎn)所需的成本費(fèi)用，作為被評估森林資源資產(chǎn)的評估值。由于森林資源存在一定的特殊性導(dǎo)致對于森林資源的價值缺少明確的評估標(biāo)準(zhǔn)，因此在評估工作進(jìn)行時，可以根據(jù)現(xiàn)實(shí)生產(chǎn)水平并綜合考慮面積、立地條件等多方面因素營造出基本類似或完全相同的林地。之后再根據(jù)無風(fēng)險銀行利率（實(shí)務(wù)中一般考慮國債利率）、經(jīng)營林木風(fēng)險率和通貨膨脹率來確定折現(xiàn)率，并對森林資源相關(guān)的人工費(fèi)用、物資費(fèi)用等進(jìn)行折現(xiàn)計算，具體公式為：該方法雖充分考慮了現(xiàn)實(shí)條件以及林木實(shí)際生長情況，但是其計算過程較為復(fù)雜且工作量較大，同時由于森林資源資產(chǎn)價值一直處于動態(tài)變化中，因此無法特別準(zhǔn)確的評估出非幼齡期林木的價值。

　　5、 The main methods for forest resource asset assessment (1) are the reset cost method. In forest resource asset assessment, the reset cost method is a commonly used method in practical work, mainly used for the valuation of the juvenile value of artificial forests. This method involves the cost of creating a forest resource asset similar to the evaluated forest resource asset based on the current public price and production level, as the evaluation value of the evaluated forest resource asset. Due to the unique nature of forest resources, there is a lack of clear evaluation criteria for their value. Therefore, in the evaluation process, it is possible to create forest land that is basically similar or completely identical based on the actual production level and comprehensive consideration of factors such as area and site conditions. Then the discount rate is determined according to the risk-free bank interest rate (generally considering the interest rate of treasury bond in practice), the risk rate of forest management and the inflation rate, and the labor costs and material costs related to forest resources are discounted. The specific formula is: although the method fully considers the actual conditions and the actual growth of trees, the calculation process is more complex and the workload is large. At the same time, because the value of forest resources assets has been in dynamic change, it is unable to accurately evaluate the value of non young trees.

　?。ǘ┦袌鰞r倒算法市場價倒算法較為簡單，只需計算出林木采伐銷售總收入，并減去與林木相關(guān)的采伐、銷售成本及利潤費(fèi)用，即可計算出剩余收入，并以此確認(rèn)為林木現(xiàn)實(shí)價值。該方法公式為：E=W-C-F，其中E為林木資產(chǎn)評估值，W表示銷售總收入，C表示木材生產(chǎn)經(jīng)營成本（包括但不限于人工成本、采購成本、銷售費(fèi)用、財務(wù)費(fèi)用等），F(xiàn)則為木材的經(jīng)營合理利潤。由于林木價格受市場因素影響較大，價格始終處于一個動態(tài)浮動中，所以使用該方法時需要對木材價格進(jìn)行詳細(xì)的市場調(diào)查。同時，由于森林資源資產(chǎn)價值會隨著林木自身的生長而發(fā)生變化，所以使用該方法也盡量選擇成熟林或者過熟林進(jìn)行評估。

　?。?） The market price inversion algorithm is relatively simple. It only needs to calculate the total revenue of forest harvesting and sales, and subtract the harvesting, sales costs, and profit expenses related to the forest to calculate the remaining revenue, which can be recognized as the actual value of the forest. The formula for this method is: E=W-C-F, where E is the assessed value of forest assets, W represents the total sales revenue, C represents the production and operation costs of wood (including but not limited to labor costs, procurement costs, sales expenses, financial expenses, etc.), and F is the reasonable profit of wood management. Due to the significant impact of market factors on forest prices, which are constantly fluctuating, a detailed market survey of timber prices is required when using this method. At the same time, as the value of forest resource assets changes with the growth of the trees themselves, it is advisable to choose mature or overripe forests for evaluation using this method.

　　（三）收益現(xiàn)值法通過估算被評估森里資源資產(chǎn)在未來經(jīng)營期內(nèi)各年的預(yù)期凈收益，再按照一定的折現(xiàn)率折算為現(xiàn)值，并累計求和得出被評估森林資源資產(chǎn)評估值。其計算公式為：收益現(xiàn)值法主要適用于中齡期及近熟期的林木，而幼齡期林木由于處于生長期內(nèi)，距離伐木時間太長，其經(jīng)濟(jì)收益很難預(yù)測，所以該方法不適用于幼齡期林木。六、結(jié)語森林資源資產(chǎn)評估是資產(chǎn)評估領(lǐng)域?qū)I(yè)化分工中一塊重要的領(lǐng)域，其不僅僅有一般資產(chǎn)評估的風(fēng)險性，還有其特殊性。因此在森林資源資產(chǎn)評估中應(yīng)提高風(fēng)險防范意識，選擇合理的、正確的評估方法，保障評估工作的順利開展。

　?。?） The present value of income method estimates the expected net income of the evaluated forest resource assets over the future operating period, converts it to present value at a certain discount rate, and accumulates the results to obtain the evaluated value of the forest resource assets. The calculation formula is: the present value of income method is mainly applicable to middle-aged and near mature trees, while young trees are in the growth stage and have a long distance from logging time, making it difficult to predict their economic benefits. Therefore, this method is not suitable for young trees. 6、 Conclusion: Forest resource asset evaluation is an important area of specialized division of labor in the field of asset evaluation. It not only has the risk of general asset evaluation, but also its particularity. Therefore, in the assessment of forest resource assets, risk prevention awareness should be raised, and reasonable and correct assessment methods should be selected to ensure the smooth progress of the assessment work.

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