林業(yè)資產(chǎn)評估與一般的資產(chǎn)評估一樣具有有以下特色:

　　Forestry asset evaluation, like general asset evaluation, has the following characteristics:

　　1、方針性 根據我國的國情對森林資源財物評價(jià)，國家有必定的方針規則。當前最主要的有，國務(wù)院頒布的《國有財物辦理辦法》，國家國有財物辦理局、林業(yè)局頒發(fā)的《森林資源財物評價(jià)技能標準(試行)》以及各首根據自己的實(shí)際狀況而制定的《ㄨㄨ首森林資源財物轉讓條例》等等。對財物占有單位在什么狀況下應進(jìn)行評估評價(jià)，以及評價(jià)的規模、評價(jià)的安排辦理原則、程序、方法及其法律責任都作了清晰的規則。這是對財物評價(jià)作業(yè)的方針要求，還有評估評價(jià)價(jià)格。同一產(chǎn)品有不同的價(jià)格，有些產(chǎn)品特別是林產(chǎn)品的價(jià)格在很大程度上受?chē)乙巹t的稅費影響，這就使之更具有方針性。

　　1. According to China's national conditions, there are certain guidelines and rules for evaluating forest resources and property. The most important ones currently include the "State owned Property Management Measures" issued by the State Council, the "Forest Resource Property Evaluation Skills Standards (Trial)" issued by the State owned Property Management Bureau and the Forestry Bureau, and the "Regulations on the Transfer of Forest Resource Property" formulated by each department according to their own actual situation. Clear rules have been established for the assessment and evaluation of property ownership units under what circumstances, as well as the scale, arrangement, principles, procedures, methods, and legal responsibilities of the evaluation. This is the policy requirement for property evaluation work, as well as the evaluation price. The same product has different prices, and the prices of some products, especially forest products, are largely influenced by national tax regulations, which makes them more policy oriented.

　　2、技能性 要對林業(yè)資產(chǎn)價(jià)格評估價(jià)值評價(jià)出一個(gè)相對精確的數字，有必要通過(guò)一系列雜亂而詳盡的技能作業(yè)。對每一項森林資源資產(chǎn)，在評價(jià)其價(jià)值之前，評價(jià)人員有必要先到現場(chǎng)進(jìn)行勘測。不僅是查對數量，并且要勘測其質(zhì)量，具體了解該森林資源資產(chǎn)的樹(shù)種組成、林的、郁閉度、樹(shù)高、胸徑、積蓄量以及生產(chǎn)成本。生產(chǎn)條件等狀況，才干正確計算其評價(jià)值，這項作業(yè)具有嚴厲的科學(xué)和技能要求，這不是一般人或一個(gè)人能完成的，有必要具有專(zhuān)業(yè)技能人員(名類(lèi)〕才干勝任。

　　2. It is necessary to conduct a series of complex and detailed skill operations to obtain a relatively accurate number for evaluating the value of forestry asset prices. Before evaluating the value of each forest resource asset, it is necessary for evaluators to conduct on-site surveys. Not only to check the quantity, but also to survey its quality, specifically understanding the tree species composition, forest, canopy density, tree height, breast height diameter, storage capacity, and production cost of the forest resource asset. The evaluation value can only be accurately calculated based on production conditions and other conditions. This task requires strict scientific and technical requirements, which cannot be completed by ordinary people or individuals alone. It is necessary to have professional skilled personnel (categories) to be competent.

　　3、專(zhuān)業(yè)性 一是要求評價(jià)安排的專(zhuān)業(yè)性，二是參與財物評價(jià)的人員應該有必定的林學(xué)專(zhuān)業(yè)技能素質(zhì)和豐厚的財政、統計、審計實(shí)踐經(jīng)驗。

　　3. Professionalism requires both the professional arrangement of evaluations and the personnel involved in property evaluations to have certain forestry professional skills and rich practical experience in finance, statistics, and auditing.

　　4、綜合性 林業(yè)資產(chǎn)價(jià)格評估作業(yè)是一項雜亂而詳盡的作業(yè)，從而要求評價(jià)人員的常識和經(jīng)驗有必要具有全面性，在評價(jià)中對財物的許多要素大部分要用切當的數據進(jìn)行計算、分析和綜合。因而評價(jià)人員應具有相應的常識，一名評價(jià)人員不可能完全具備與財物評價(jià)作業(yè)相適應的全面的技能和常識，有必要要有一個(gè)具有多方面常識的群體，做到優(yōu)化組合，彼此揚長(cháng)避短。評價(jià)人員不僅要有多方面的常識還要有較高的智力水平(如觀(guān)察才能、思維才能、溝通才能等)，豐厚的實(shí)戰經(jīng)驗和較強的作業(yè)才能。

　　4. The comprehensive evaluation of forestry asset prices is a complex and detailed task, which requires evaluators to have comprehensive knowledge and experience. In the evaluation, many elements of property need to be calculated, analyzed, and synthesized using accurate data. Therefore, evaluators should have corresponding common sense. It is impossible for an evaluator to fully possess comprehensive skills and common sense that are suitable for financial evaluation operations. It is necessary to have a group with multiple common sense to optimize the combination and avoid each other's strengths and weaknesses. Evaluators not only need to have comprehensive knowledge, but also a high level of intelligence (such as observation ability, thinking ability, communication ability, etc.), rich practical experience, and strong homework ability.

　　5、時(shí)效性 作為一個(gè)林業(yè)企業(yè)來(lái)說(shuō)，森林資源資產(chǎn)的數額和結構都不可能是靜止不變的。一方面物價(jià)經(jīng)常變化，另一方面森林資源財物本身也在不斷成長(cháng),評價(jià)成果只能說(shuō)明一個(gè)林業(yè)企業(yè)在某一個(gè)時(shí)點(diǎn)的森林資源資產(chǎn)狀況。隨著(zhù)時(shí)刻的推移，森林資源資產(chǎn)必然會(huì )發(fā)生變化，并產(chǎn)生較大的距離，因而承認了的評價(jià)成果只能在必定期限內有效。我國的規則是從評價(jià)基準日起評價(jià)成果一年內有效。

　　5. As a forestry enterprise, timeliness means that the amount and structure of forest resource assets cannot remain static. On the one hand, prices often change, and on the other hand, forest resources and assets themselves are constantly growing. Evaluation results can only indicate the forest resource asset status of a forestry enterprise at a certain point in time. With the passage of time, forest resource assets are bound to change and generate significant distances, therefore recognized evaluation results can only be valid for a certain period of time. The rule in our country is that the evaluation results are valid for one year from the evaluation benchmark date.

　　6、標準性 財物評價(jià)是一項雜亂而嚴肅的作業(yè)，決不能具有主觀(guān)隨意性。為了保證評價(jià)成果的實(shí)在性，要求評估成果的全過(guò)程都要依照必定的標準進(jìn)行，比方評價(jià)的安排辦理、原則、程序、方法以及評價(jià)報告書(shū)的內容都有具體的要求，有必要嚴厲依照規則的要求進(jìn)行。

　　6. Standard property evaluation is a messy and serious task that must not have subjective arbitrariness. In order to ensure the authenticity of the evaluation results, it is required that the entire process of evaluating the results must be carried out according to certain standards, such as specific requirements for the arrangement, principles, procedures, methods, and content of the evaluation report. It is necessary to strictly follow the requirements of the rules.

　　7、公正性 資產(chǎn)評估是按法定或公允的原則和規程進(jìn)行的，具有公允的行為標準和事務(wù)標準，為公正性奠定了技能根底。評價(jià)人員應當是與財物事務(wù)沒(méi)有直接利益關(guān)系的第三者，這是公正性的安排根底。

　　7. Fair asset valuation is conducted in accordance with legal or fair principles and procedures, with fair standards of conduct and transaction standards, laying a technical foundation for fairness. Evaluators should be third parties who have no direct interest in financial affairs, which is the foundation of fair arrangements.

　　8、權威件 評價(jià)成果洛作為財物經(jīng)營(yíng)和產(chǎn)權變化庭價(jià)的根據，作為一個(gè)企業(yè)來(lái)說(shuō)經(jīng)承認的評價(jià)成果可據以調整帳務(wù)，這就從客觀(guān)上要求評價(jià)具有權威性。

　　8. The authoritative evaluation of Guoluo serves as the basis for property management and property rights changes. As an enterprise, recognized evaluation results can be used to adjust accounting, which objectively requires the evaluation to have authority.

　　9、責任性 財物評價(jià)結論應當是實(shí)在牢靠的。無(wú)論在什么狀況下都要經(jīng)得起查驗和推敲，并且還要承當相應的法律責任，因而來(lái)不得半點(diǎn)馬虎，否則將遭到法律的制裁。

　　9. The conclusion of the evaluation of responsible property should be solid and reliable. No matter what the situation is, it must withstand inspection and scrutiny, and bear corresponding legal responsibilities, so there must be no carelessness, otherwise it will be punished by the law.

　　10、風(fēng)險性:林業(yè)資產(chǎn)價(jià)格評估是根據相關(guān)材料的牢靠性，對森林資源財物價(jià)值作出的一種模擬價(jià)格，這種模擬價(jià)格是評價(jià)人員主觀(guān)對被評價(jià)財物的客觀(guān)反映，其價(jià)格的精確程度如何取決于所收集到的材料狀況，以及評價(jià)人員的品德素質(zhì)和事務(wù)水平的高低，可以做到的盡可能精確，但不可能做到絕對精確，但評價(jià)安排要對評價(jià)奀戩成果負法律責任，這又使林業(yè)資產(chǎn)價(jià)格評估作業(yè)具有很高的風(fēng)險性。

　　10. Risk assessment: Forestry asset price evaluation is a simulated price based on the reliability of relevant materials, which reflects the value of forest resources and property objectively. The accuracy of this simulated price depends on the condition of the collected materials, as well as the moral quality and level of affairs of the evaluators. It can be as accurate as possible, but it cannot be absolutely accurate. However, the evaluation arrangement must bear legal responsibility for the evaluation results, which makes the forestry asset price evaluation operation highly risky.

　　本文由  林業(yè)資產(chǎn)價(jià)格評估  友情奉獻.更多有關(guān)的知識請點(diǎn)擊  http://wap.dmyv.cn/   真誠的態(tài)度.為您提供為全面的服務(wù).更多有關(guān)的知識我們將會(huì )陸續向大家奉獻.敬請期待.

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