森林資源資產(chǎn)的評(píng)估的測(cè)算是十分復(fù)雜的。木材不是一種標(biāo)準(zhǔn)的產(chǎn)品，它以各種各樣的大小、形態(tài)和等級(jí)出售。在現(xiàn)實(shí)森林中，沒有兩個(gè)林地質(zhì)量、地利等級(jí)完全相等的林分。因此，在森林資源資產(chǎn)評(píng)估前，必須考慮評(píng)估中的一些基本問題。正確地了解影響森林資源資產(chǎn)評(píng)估價(jià)值的各種因素，對(duì)于做好評(píng)估測(cè)算具有重要的指導(dǎo)作用。

　　The assessment and calculation of forest resource assets are very complex. Wood is not a standard product, it is sold in various sizes, shapes, and grades. In real forests, there are no two forest stands with completely equal forest quality and land use levels. Therefore, before evaluating forest resource assets, some basic issues in the evaluation must be considered. Accurately understanding the various factors that affect the evaluation value of forest resource assets is of great guiding significance for conducting effective evaluation and calculation.

　　一、評(píng)估的目的資產(chǎn)評(píng)估的目的決定了資產(chǎn)評(píng)估的價(jià)值類型，不同的資產(chǎn)評(píng)估價(jià)值類型其評(píng)估的思路、評(píng)估依據(jù)、作價(jià)的標(biāo)準(zhǔn)均不相同，其評(píng)估的結(jié)果可能完全不同。評(píng)估中價(jià)值類型可分為市場(chǎng)價(jià)值類型和非市場(chǎng)價(jià)值類型，非市場(chǎng)價(jià)值類型有投資價(jià)值類型、清算市場(chǎng)價(jià)值類型等森林資源資產(chǎn)評(píng)估和其他任何資產(chǎn)評(píng)估一樣，它的結(jié)果取決于評(píng)估的目的。森林資源資產(chǎn)評(píng)估的目的可以是森林資源資產(chǎn)的拍賣、轉(zhuǎn)讓、聯(lián)營或股份經(jīng)營，也可以是以森林資源資產(chǎn)作為抵押、擔(dān)?；蛘呤瞧髽I(yè)的清算。不同的評(píng)估目的，選用的評(píng)估方法、精度要求和評(píng)估結(jié)果是不相同的。出售、轉(zhuǎn)讓成熟齡的林木資產(chǎn)，購買者收購這些林木并立即采伐的這類評(píng)估中。評(píng)估價(jià)值類型是市場(chǎng)價(jià)值類型。這類評(píng)估主要考慮市場(chǎng)的交易價(jià)格，按現(xiàn)行市價(jià)法和木材市場(chǎng)價(jià)倒算法進(jìn)行評(píng)估。而且要求較高的精度，通常要求進(jìn)行作業(yè)設(shè)計(jì)調(diào)查，作出伐區(qū)的工藝設(shè)計(jì)，并按設(shè)計(jì)書的結(jié)果，按市場(chǎng)價(jià)倒算法進(jìn)行評(píng)估。對(duì)于林木資產(chǎn)進(jìn)行抵押、擔(dān)保一類評(píng)估。這類評(píng)估是屬于清算價(jià)格類型。這類評(píng)估結(jié)束時(shí)并未發(fā)生直接的現(xiàn)金交易。抵押資產(chǎn)的接受者主要考慮該林木資產(chǎn)的價(jià)值是否能抵上他所放貸出去的資金，在快速變現(xiàn)時(shí)能否將其收回，要求較高的保險(xiǎn)系數(shù)，評(píng)估的結(jié)果一般比實(shí)際價(jià)偏低。但現(xiàn)實(shí)評(píng)估中，銀行一般要求評(píng)估出市場(chǎng)價(jià)值類型，然后自行打折。這時(shí)評(píng)估出的市場(chǎng)價(jià)格經(jīng)常比正常價(jià)格稍高。根據(jù)林木資源資產(chǎn)，按照林齡或起源采用不同的評(píng)估方法進(jìn)行評(píng)估，評(píng)估方法主要有市場(chǎng)價(jià)倒算法、收獲現(xiàn)值法、重置 成本法、林地期望價(jià)法、年金資本化法。其中屬成熟林及過熟林，采用市場(chǎng)價(jià)倒算法進(jìn)行評(píng)估；屬中齡林及近熟林，采用收獲現(xiàn)值法進(jìn)行評(píng)估；屬幼齡林，采用重置成本法進(jìn)行評(píng)估；屬天然林，采用年金資本化法進(jìn)行評(píng)估。對(duì)于林地采用林地期望價(jià)法。

　　1、 The purpose of asset evaluation determines the value type of asset evaluation. Different asset evaluation value types have different evaluation ideas, evaluation criteria, and pricing standards, and their evaluation results may be completely different. The value types in evaluation can be divided into market value types and non market value types. Non market value types include investment value types, liquidation market value types, etc. Like any other asset evaluation, the results of forest resource asset evaluation depend on the purpose of the evaluation. The purpose of forest resource asset assessment can be the auction, transfer, joint venture, or equity operation of forest resource assets, or the use of forest resource assets as collateral, guarantee, or liquidation of enterprises. Different evaluation purposes require different evaluation methods, accuracy requirements, and evaluation results. In the evaluation of selling or transferring mature forest assets, buyers purchase these trees and immediately harvest them. The evaluation value type is the market value type. This type of evaluation mainly considers market transaction prices and is evaluated using the current market price method and the wood market price inversion algorithm. And it requires high precision, usually requiring job design investigation, making process design for the cutting area, and evaluating according to the results of the design book and the market price inversion algorithm. Evaluate the mortgage and guarantee of forest assets. This type of evaluation belongs to the liquidation price category. At the end of this type of assessment, there were no direct cash transactions. The recipient of the mortgaged asset mainly considers whether the value of the forest asset can offset the funds lent out, and whether it can be recovered when quickly realized, requiring a high insurance factor. The evaluation result is generally lower than the actual price. But in reality, banks generally require an assessment of the market value type and then offer discounts on their own. At this point, the assessed market price is often slightly higher than the normal price. According to the forest resource assets, different evaluation methods are adopted based on the age or origin of the forest. The evaluation methods mainly include the market value inversion algorithm, the present value of harvest method, the reset cost method, the expected value of forest land method, and the capitalization method of annuity. Among them, mature forests and overripe forests are evaluated using the market price inversion algorithm; Belonging to medium aged forests and near mature forests, evaluated using the present value of harvest method; Belonging to young forests, the reset cost method is used for evaluation; It belongs to natural forests and is evaluated using the annuity capitalization method. Adopt the forest expected value method for forest land.

　　二、估值方法介紹（1）市場(chǎng)價(jià)倒算法市場(chǎng)價(jià)倒算法是用被評(píng)估林木采伐后所得的木材的市場(chǎng)銷售總收入，扣除木材經(jīng)營所消耗的成本（含有關(guān)稅費(fèi)）及合理利潤后，將剩余部分作為林木資產(chǎn)的評(píng)估價(jià)值的方法；（2）收獲現(xiàn)值法收獲現(xiàn)值法是利用收獲表預(yù)測(cè)的被評(píng)估森林資源資產(chǎn)在主伐、間伐時(shí)純收益的折現(xiàn)值，扣除評(píng)估后到主伐期間所支出的營林生產(chǎn)成本折現(xiàn)值的差額，作為被 評(píng)估森林資源資產(chǎn)評(píng)估值的一種方法；（3）重置成本法重置成本法是按現(xiàn)時(shí)的工價(jià)及生產(chǎn)水平重新營造一塊與被評(píng)估森林資源資產(chǎn)相類似的資產(chǎn)所需的成本費(fèi)用，作為被評(píng)估森林資源資產(chǎn)的評(píng)估值；（4）年金資本化法年金資本化法是將被評(píng)估林地資產(chǎn)每年相對(duì)穩(wěn)定的地租收益作為資本投資收益，按適當(dāng)?shù)耐顿Y收益率估算林地評(píng)估值的方法；（5）林地期望價(jià)法林地期望價(jià)法評(píng)估對(duì)象為林地使用權(quán)，以實(shí)現(xiàn)森林永續(xù)利用為前提并假定每個(gè)輪伐期林地上的收益相同，支出也相同，從無林地造林開始進(jìn)行計(jì)算，將無窮多個(gè)輪伐期的凈收益全部折為現(xiàn)值累加求和作為擬評(píng)估林地資產(chǎn)評(píng)估值。增值主要原因?yàn)榇尕浘鶠樯仲Y源，入賬成本為歷史成本，而對(duì)中林齡、近熟林、成熟林、過熟林及林地使用權(quán)采用的評(píng)估方法為收益法或市場(chǎng)法，是從市場(chǎng)變現(xiàn)的角度體現(xiàn)評(píng)估值。

　　2、 Introduction to Valuation Methods (1) Market Price Inverted Algorithm Market price inverted algorithm is a method of using the total market sales revenue of the timber obtained after the evaluated timber is harvested, deducting the cost of timber operation (including relevant taxes and fees) and reasonable profits, and using the remaining part as the valuation value of timber assets; (2) The present value of harvest method is a method of evaluating the value of the evaluated forest resource asset by using the discounted value of the net income of the evaluated forest resource asset during main and intermediate logging predicted by the harvest table, deducting the difference between the discounted value of the forest production cost incurred from the evaluation to the main logging period; (3) The reset cost method is the cost of creating an asset similar to the evaluated forest resource asset based on the current labor price and production level, which serves as the evaluation value of the evaluated forest resource asset; (4) The annuity capitalization method is a method of estimating the assessed value of forest land assets based on the relatively stable annual land rent income as capital investment income, using an appropriate investment return rate; (5) The expected value method of forest land is used to evaluate the right to use forest land, based on the premise of achieving sustainable forest use and assuming that the income and expenditure on forest land during each rotation period are the same. The calculation starts from afforestation without forest land, and the net income of infinite rotation periods is converted into present value and accumulated as the evaluation value of forest land assets to be evaluated. The main reason for appreciation is that the inventory is all forest resources, and the recorded cost is historical cost. The evaluation methods used for the use rights of medium aged forests, near mature forests, mature forests, over mature forests, and forest land are income method or market method, which reflects the evaluation value from the perspective of market realization.

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