森林資源資產(chǎn)的評估的測算是十分復雜的。木材不是一種標準的產(chǎn)品，它以各種各樣的大小、形態(tài)和等級出售。在現實(shí)森林中，沒(méi)有兩個(gè)林地質(zhì)量、地利等級完全相等的林分。因此，在森林資源資產(chǎn)評估前，必須考慮評估中的一些基本問(wèn)題。正確地了解影響森林資源資產(chǎn)評估價(jià)值的各種因素，對于做好評估測算具有重要的指導作用。

　　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、評估的目的

　　1、 Purpose of evaluation

　　資產(chǎn)評估的目的決定了資產(chǎn)評估的價(jià)值類(lèi)型，不同的資產(chǎn)評估價(jià)值類(lèi)型其評估的思路、評估依據、作價(jià)的標準均不相同，其評估的結果可能完全不同。評估中價(jià)值類(lèi)型可分為市場(chǎng)價(jià)值類(lèi)型和非市場(chǎng)價(jià)值類(lèi)型，非市場(chǎng)價(jià)值類(lèi)型有投資價(jià)值類(lèi)型、清算市場(chǎng)價(jià)值類(lèi)型等。

　　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.

　　森林資源資產(chǎn)評估和其他任何資產(chǎn)評估一樣，它的結果取決于評估的目的。森林資源資產(chǎn)評估的目的可以是森林資源資產(chǎn)的拍賣(mài)、轉讓、聯(lián)營(yíng)或股份經(jīng)營(yíng)，也可以是以森林資源資產(chǎn)作為抵押、擔?；蛘呤瞧髽I(yè)的清算。不同的評估目的，選用的評估方法、精度要求和評估結果是不相同的。

　　Forest resource asset assessment, like any other asset assessment, depends on the purpose of the assessment. 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.

　　出售、轉讓成熟齡的林木資產(chǎn)，購買(mǎi)者收購這些林木并立即采伐的這類(lèi)評估中。評估價(jià)值類(lèi)型是市場(chǎng)價(jià)值類(lèi)型。這類(lèi)評估主要考慮市場(chǎng)的交易價(jià)格，按現行市價(jià)法和木材市場(chǎng)價(jià)倒算法進(jìn)行評估。而且要求較高的精度，通常要求進(jìn)行作業(yè)設計調查，作出伐區的工藝設計，并按設計書(shū)的結果，按市場(chǎng)價(jià)倒算法進(jìn)行評估。

　　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.

　　對于林木資產(chǎn)進(jìn)行抵押、擔保一類(lèi)評估。這類(lèi)評估是屬于清算價(jià)格類(lèi)型。這類(lèi)評估結束時(shí)并未發(fā)生直接的現金交易。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，在快速變現時(shí)能否將其收回，要求較高的保險系數，評估的結果一般比實(shí)際價(jià)偏低。

　　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.

　　但現實(shí)評估中，銀行一般要求評估出市場(chǎng)價(jià)值類(lèi)型，然后自行打折。這時(shí)評估出的市場(chǎng)價(jià)格經(jīng)常比正常價(jià)格稍高。

　　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.

　　對于聯(lián)營(yíng)或股份經(jīng)營(yíng)的森林資源資產(chǎn)評估，這類(lèi)評估屬于投資價(jià)值類(lèi)型。它直接關(guān)系到林木所有者和經(jīng)營(yíng)者的利益，要求有一定的精度。但是這一類(lèi)的評估，通常涉及面積大，而且有相當部分幼齡林和中齡林，其變現能力還有待將來(lái)的經(jīng)營(yíng)。這類(lèi)評估進(jìn)行高精度的“三類(lèi)調查”是不可能的，也是不必要的。因為，大面積的高精度的調查費用極高，特別是在幼、中齡林，費用高而價(jià)值低，資產(chǎn)所有者難以承受。再說(shuō)，中幼林的變現能力要到將來(lái)才能表現出來(lái)，現在調查評估的變幅是較大的，加上這類(lèi)評估之后，資產(chǎn)并未變現，而是作股份或聯(lián)營(yíng)分成的比例。評估的誤差在今后的經(jīng)營(yíng)中仍可消化一部分。因此，這類(lèi)評估對精度要求的關(guān)心一般要低于成熟林木出售的評估。通常是采用二類(lèi)調查的方法進(jìn)行清查，但對成熟林部分通常加大調查的力度，以求得較高的精度。

　　For the evaluation of forest resource assets through joint ventures or shareholding operations, this type of evaluation belongs to the investment value category. It directly relates to the interests of forest owners and operators, requiring a certain degree of precision. However, this type of assessment usually involves a large area and a considerable number of young and middle-aged forests, whose monetization ability still needs to be addressed in future management. It is impossible and unnecessary to conduct high-precision "three types of surveys" for such evaluations. Because the cost of large-scale high-precision surveys is extremely high, especially in young and middle-aged forests, where the cost is high but the value is low, asset owners find it difficult to afford. Moreover, the monetization ability of young and middle-aged forests will only be demonstrated in the future. The current survey and evaluation range is relatively large, and after such evaluations, the assets have not been monetized, but rather as a proportion of shares or joint ventures. The evaluation error can still be partially absorbed in future operations. Therefore, the concern for accuracy requirements in such assessments is generally lower than that in assessments of mature forest sales. Usually, the method of second-class investigation is used for inventory, but for mature forests, the intensity of investigation is usually increased to obtain higher accuracy.

　　對于企業(yè)清算的林木資源資產(chǎn)評估，它屬于清算價(jià)格類(lèi)型，要考慮快速變現的能力，因此，評估的價(jià)格一般較市場(chǎng)價(jià)稍低。由于一個(gè)林業(yè)企業(yè)涉及的面積較大，各種類(lèi)型的林分都有，而且這類(lèi)企業(yè)通常中幼林的比例大。因此，調查一般也是采用二類(lèi)調查的方法。但現實(shí)的評估中，法院等委托單位經(jīng)常要求測算出資產(chǎn)的市場(chǎng)價(jià)值，由他們再據此確定拍賣(mài)價(jià)。

　　For the evaluation of forest resource assets for enterprise liquidation, it belongs to the liquidation price type and needs to consider the ability to quickly realize. Therefore, the evaluated price is generally slightly lower than the market price. Due to the large area involved in a forestry enterprise, there are various types of forest stands, and such enterprises usually have a high proportion of young and middle-aged forests. Therefore, surveys generally adopt the method of second-class surveys. But in reality, courts and other commissioned units often require the calculation of the market value of assets, which they then use to determine the auction price.

　　二、銷(xiāo)售的條件

　　2、 Sales conditions

　　對于成熟的林木來(lái)講，一旦簽訂了出售立木的合同，買(mǎi)主就可以采伐林木所有者的林木。采伐就是一種破壞性作業(yè)，對土地、植被及周?chē)沫h(huán)境都會(huì )造成嚴重的影響。林木的所有者—森林的經(jīng)營(yíng)者除了對采伐的林木想要高價(jià)外，常還需要控制采伐活動(dòng)以滿(mǎn)足其他的目的。森林的經(jīng)營(yíng)者通常對采伐的地點(diǎn)、采伐的林木、采伐的時(shí)間，采伐的方式，集運材的方式及伐區清理方式做出許多限制條件和要求，以保護林地、林木，防止侵蝕，便于森林的更新，使遭受的損失降到最低的限度。

　　For mature trees, once a contract is signed for the sale of standing timber, the buyer can harvest the owner's trees. Logging is a destructive operation that can have serious impacts on land, vegetation, and the surrounding environment. The owners of trees - forest operators often need to control logging activities to meet other purposes in addition to wanting high prices for the harvested trees. Forest operators usually impose many restrictions and requirements on the location of logging, the trees to be harvested, the timing of logging, the method of logging, the method of collecting and transporting timber, and the method of clearing the logging area, in order to protect forest land and trees, prevent erosion, facilitate forest renewal, and minimize losses suffered.

　　例如，在異齡林的采伐中，伐倒的成熟的大徑林木要壓壞許多附近的中、小徑木，集材的過(guò)程也對周?chē)闹脖挥泻艽蟮钠茐?，甚至可能造成地表的侵蝕。因而，在林木出售時(shí)，森林的經(jīng)營(yíng)者通常要指定采伐的和必須保留的林木，采伐時(shí)倒木的方向必須避開(kāi)這些指定的保留木，并在集材上采取一些防護措施，這將增加采伐成本。

　　For example, in the harvesting of forests of different ages, mature large-diameter trees that are felled will crush many nearby medium and small-diameter trees, and the process of gathering wood will also cause significant damage to the surrounding vegetation, and may even lead to surface erosion. Therefore, when selling trees, forest operators usually need to specify the trees to be harvested and those that must be preserved. When harvesting, the direction of the fallen trees must avoid these designated reserved trees, and some protective measures must be taken on the lumber, which will increase harvesting costs.

　　在皆伐作業(yè)中，為了保證天然更新的成功，森林的經(jīng)營(yíng)者經(jīng)常提出采伐中保護幼苗、幼樹(shù)的要求。為了便于人工更新，而對伐區剩余物的處理提出一定的要求，如火燒、堆集或截短等方法處理。對于這些在林木出售時(shí)提出的限制條件，買(mǎi)主都必須執行，這些限制所增加的生產(chǎn)成本在估價(jià)時(shí)就必須將其考慮在內。

　　In clear logging operations, in order to ensure the success of natural regeneration, forest operators often request the protection of seedlings and young trees during logging. In order to facilitate manual updates, certain requirements have been put forward for the treatment of residual materials in the logging area, such as burning, stacking, or truncation methods. Buyers must comply with the restrictions imposed on the sale of trees, and the increased production costs resulting from these restrictions must be taken into account in the valuation.

　　三、產(chǎn)品售價(jià)

　　3、 Product price

　　立木價(jià)（這時(shí)特指成熟林的價(jià)格）是木材的產(chǎn)品價(jià)值與生產(chǎn)這些產(chǎn)品的成本、一定的利潤及稅收的差額。因此，木材產(chǎn)品的售價(jià)是估算立木價(jià)的起點(diǎn)，產(chǎn)品的售價(jià)越高，立木的價(jià)格越高，林地的超額利潤越多，林地的價(jià)格也越高。產(chǎn)品的售價(jià)必須以在該地區能夠實(shí)際生產(chǎn)和銷(xiāo)售的產(chǎn)品為基礎。對于一般的木材經(jīng)營(yíng)者來(lái)說(shuō)，他購買(mǎi)林木，出售的是原木和非規格材，他交貨的地點(diǎn)在當地的木材采購站、貯木場(chǎng)、木材的加工廠(chǎng)家或者就在伐區附近的公路邊。這些地點(diǎn)就是他的林木處理的終止點(diǎn)，也是他所關(guān)注的始點(diǎn)。如果原木和非規格材市場(chǎng)價(jià)格已確定(包括對實(shí)際供材點(diǎn)必要的運輸成本調整)，則這個(gè)市場(chǎng)價(jià)格就是立木估價(jià)的基礎。但原木和非規格材的價(jià)格隨著(zhù)原木和非規格材的口徑和長(cháng)度而變化，用出材率表測算原木和非規格材的木材數量是可行的，但要測算各個(gè)口徑的木材的數量則很困難。因此，必須根據歷史資料確定該地區原木的平均規格和非規格材的平均規格，進(jìn)而確定其綜合價(jià)格，根據綜合的價(jià)格作為評定的基礎。

　　The standing price (specifically referring to the price of mature forests) is the difference between the product value of wood and the cost, certain profit, and tax of producing these products. Therefore, the selling price of timber products is the starting point for estimating the price of standing timber. The higher the selling price of the product, the higher the price of standing timber, and the more excess profit the forest land has, the higher the price of forest land. The selling price of the product must be based on the products that can be actually produced and sold in the region. For ordinary timber operators, they purchase timber and sell logs and non-standard timber. Their delivery locations are local timber procurement stations, timber storage yards, timber processing manufacturers, or near the roadside in the logging area. These locations are the endpoints of his forest management and the starting points of his attention. If the market prices of logs and non-standard timber have been determined (including necessary transportation cost adjustments for actual supply points), then this market price is the basis for estimating the standing timber. However, the prices of logs and non-standard timber vary with their diameter and length. It is feasible to calculate the quantity of logs and non-standard timber using a yield table, but it is difficult to calculate the quantity of timber for each diameter. Therefore, it is necessary to determine the average specifications of logs and non-standard timber in the region based on historical data, and then determine their comprehensive prices, using the comprehensive prices as the basis for evaluation.

　　木材產(chǎn)品的銷(xiāo)售價(jià)格是由市場(chǎng)的供求關(guān)系而確定的，在市場(chǎng)經(jīng)濟的條件下，這一供需關(guān)系的變化是由許多木材生產(chǎn)者無(wú)法控制的因素所控制，而且經(jīng)常發(fā)生變化。在立木價(jià)格的確定中必須收集評估基準日的木材產(chǎn)品市價(jià)，來(lái)計算其綜合價(jià)格，進(jìn)而確定立木的價(jià)格。

　　The sales price of timber products is determined by the supply and demand relationship in the market. Under the conditions of a market economy, the changes in this supply and demand relationship are controlled by many factors that timber producers cannot control and often change. In determining the price of standing timber, it is necessary to collect the market price of timber products on the evaluation reference date to calculate their comprehensive price, and then determine the price of standing timber.

　　四、生產(chǎn)成本的確定

　　4、 Determination of Production Costs

　　生產(chǎn)成本直接影響森林資源資產(chǎn)的價(jià)值，在銷(xiāo)售價(jià)格已定的條件下，生產(chǎn)成本越低，森林資源資產(chǎn)的價(jià)值越高，因此，生產(chǎn)成本的確定是立木價(jià)確定過(guò)程中的一項重要的工作。生產(chǎn)成本是指與產(chǎn)品的生產(chǎn)直接相關(guān)并且是產(chǎn)品生產(chǎn)的必不可少的一切成本都應進(jìn)行估算，對用材林來(lái)說(shuō)主要包括采伐的成本、集材成本、運輸成本、倉貯等銷(xiāo)售費用、木材加工成本、立木銷(xiāo)售及產(chǎn)品銷(xiāo)售中的稅費。但它不含培育立木的成本和投資的利息。生產(chǎn)成本的投資利息在確定適當的利潤和風(fēng)險率時(shí)考慮。

　　The production cost directly affects the value of forest resource assets. Under the condition of a fixed sales price, the lower the production cost, the higher the value of forest resource assets. Therefore, determining the production cost is an important task in the process of determining the standing price. Production cost refers to all costs directly related to the production of products and essential for product production, which should be estimated. For timber forests, it mainly includes the cost of logging, timber gathering, transportation, storage and other sales expenses, wood processing costs, standing timber sales, and taxes and fees in product sales. But it does not include the cost of cultivating standing trees and the interest on investment. The investment interest on production costs is considered when determining appropriate profits and risk rates.

　　精確計算生產(chǎn)成本是困難的。在現實(shí)森林中，不存在兩片完全相同的林子。不同地塊的林分，林木的大小、林分的質(zhì)量、采運的難易程度、地利等級等因素都可能有很大的差異。另外，木材生產(chǎn)者所用的機械設備的不同，人員素質(zhì)、管理水平的高低也會(huì )使生產(chǎn)時(shí)的成本發(fā)生很大的差異。在測算木材加工成本時(shí)也會(huì )遇到類(lèi)似的問(wèn)題。成本的測定是以特定的生產(chǎn)者為標準，還是以最高效率的生產(chǎn)者為標準或者是以平均效率的生產(chǎn)者為標準，測算出的結果是不相同的。從林木所有者的角度出發(fā)，最好以生產(chǎn)率最高的生產(chǎn)者為標準進(jìn)行成本的測算，以獲得最高的立木價(jià)，但在立木資產(chǎn)的評估中，一般應以當地平均效率的生產(chǎn)者為標準進(jìn)行評估。這樣有利于生產(chǎn)者通過(guò)更新設備、提高人員素質(zhì)和管理水平來(lái)提高效率得到合理的回報。

　　Accurately calculating production costs is difficult. In the real forest, there are no two identical woods. There may be significant differences in the size, quality, difficulty of harvesting, and geographical grade of forest stands in different plots of land. In addition, the different mechanical equipment used by wood producers, as well as the quality of personnel and management level, can also lead to significant differences in production costs. Similar problems may also be encountered when calculating the cost of wood processing. The determination of cost varies depending on whether it is based on specific producers, the most efficient producers, or the average efficient producers. From the perspective of forest owners, it is best to calculate costs based on the producer with the highest productivity to obtain the highest standing tree price. However, in the evaluation of standing tree assets, the local average efficiency producer should generally be used as the standard for evaluation. This is beneficial for producers to improve efficiency and obtain reasonable returns by updating equipment, enhancing personnel quality and management level.

　　在森林資源資產(chǎn)的評估中準確地測算木材生產(chǎn)的成本是很困難的，評估人員要花費相當多的時(shí)間進(jìn)行較為詳細的調查。通?？衫卯數亓謽I(yè)生產(chǎn)的定額指標(各類(lèi)的平均生產(chǎn)水平)，結合評估基準日的基本工價(jià)，再根據山場(chǎng)的具體條件進(jìn)行修正、測算。在大面積的森林資源資產(chǎn)評估中也可通過(guò)財務(wù)和生產(chǎn)管理部門(mén)的檔案分析確定經(jīng)營(yíng)單位的生產(chǎn)成本。

　　Accurately calculating the cost of timber production in the assessment of forest resource assets is difficult, and evaluators need to spend considerable time conducting detailed investigations. Usually, the quota indicators of local forestry production (average production level of various types) can be used, combined with the basic labor price on the evaluation reference date, and then adjusted and calculated according to the specific conditions of the mountain field. In the assessment of large-scale forest resource assets, the production costs of operating units can also be determined through the analysis of financial and production management department archives.

　　五、林木出材率的確定

　　5、 Determination of Wood Yield Rate

　　林木出材率是計算立木價(jià)格的一個(gè)重要的技術(shù)經(jīng)濟指標。出材率主要由林木的直徑、樹(shù)高、干形和缺陷所決定。林木出材率的高低直接影響出材量，影響了森林資源資產(chǎn)的價(jià)格。在我國，立木出材率表的編制和應用一直未能規范化、系統化和標準化。出材率的誤差是一直嚴重影響我國伐區作業(yè)設計中出材量計算精度的因素。通常由數表直接查出的出材率要比實(shí)際的偏高，因為編表的材料一般較為規范，病、腐、結疤、分叉等缺陷較少，而實(shí)際生產(chǎn)時(shí)，病、腐、結疤、分叉這類(lèi)木材的缺陷嚴重影響了木材的出材率。比如根兜附近長(cháng)1m的心腐，就使原木少了最粗最好的1m長(cháng)的一段，原木的出材率大約要下降百分之十左右。因此，在確定出材率時(shí)，通常先按相應的出材率表查出林分的出材率，然后再根據林分生長(cháng)的狀況、病腐情況等，確定一定比例的折扣。

　　The yield of timber is an important technical and economic indicator for calculating the price of standing timber. The yield is mainly determined by the diameter, height, stem shape, and defects of the trees. The yield of timber directly affects the amount of timber produced and the price of forest resource assets. In China, the compilation and application of timber yield tables have not been standardized, systematic, and standardized. The error in yield rate has been a serious factor affecting the accuracy of yield calculation in the design of logging operations in China. The yield rate usually found directly from the numerical table is higher than the actual one, because the materials listed in the table are generally more standardized and have fewer defects such as disease, rot, scarring, and branching. However, in actual production, defects such as disease, rot, scarring, and branching seriously affect the yield rate of wood. For example, a 1m long core rot near the root pocket reduces the thickest and best 1m long section of the log, resulting in a decrease of about 10% in the yield of the log. Therefore, when determining the yield rate, it is usually necessary to first check the yield rate of the forest stand according to the corresponding yield rate table, and then determine a certain percentage of discount based on the growth status, disease and decay situation of the forest stand.

　　由于木材不是標準化的產(chǎn)品，它有原木、非規格材，在原木和非規格材中還有大小、長(cháng)短之分，各種規格的木材價(jià)格不同。因此，在測算出材率時(shí)，還必須分別種類(lèi)及大小確定其出材率。實(shí)際上，要準確地確定各徑級各長(cháng)度的出材率來(lái)計算其出材量是不可能的，但必須把它們按價(jià)格的水平分為幾類(lèi)，最簡(jiǎn)單的是把其分為原木和非規格材兩大類(lèi)，或更細一點(diǎn)分大中小三類(lèi)。計算出各類(lèi)的出材量，再根據過(guò)去采伐類(lèi)似林分的資料，計算各類(lèi)材種的平均規格，以作為確定平均綜合價(jià)格費用的基礎。

　　Due to the fact that wood is not a standardized product, it can be divided into raw wood and non-standard wood. There are also differences in size and length between raw wood and non-standard wood, and the prices of various specifications of wood are different. Therefore, when calculating the yield, it is also necessary to determine the yield separately based on the type and size. In fact, it is impossible to accurately determine the yield rate of each diameter grade and length to calculate their yield, but they must be divided into several categories according to the price level. The simplest is to divide them into two categories: logs and non-standard logs, or more specifically into three categories: large, medium, and small. Calculate the output of various types of timber, and then calculate the average specifications of each type of timber based on data from similar forest stands harvested in the past, as the basis for determining the average comprehensive price cost.

　　六、投資收益率的確定

　　6、 Determination of investment return rate

　　投資收益率又稱(chēng)為基準折現率、目標收益率或最低期望收益率，由于森林經(jīng)營(yíng)的周期較長(cháng)，森林資源資產(chǎn)評估中的投資收益率是極為關(guān)鍵的技術(shù)經(jīng)濟指標，對收益法和成本法評估的結果有重大影響。在采用成本法時(shí)如所用的投資收益率偏高則評估測算的評估值偏高，森林資源資產(chǎn)的購買(mǎi)者無(wú)法承受；如所用的投資收益率偏低，則森林資源資產(chǎn)評估值偏低，資產(chǎn)的所有者將蒙受損失。在采用收益法時(shí)則正好相反，用偏高的投資收益率，則評估出的價(jià)值偏低，甚至出現負值，資產(chǎn)的所有者無(wú)法接受，如采用的投資收益率偏低，則評估值偏高，資產(chǎn)的購買(mǎi)者無(wú)法接受。

　　The investment return rate, also known as the benchmark discount rate, target rate of return, or minimum expected rate of return, is a crucial technical and economic indicator in forest resource asset evaluation due to the long cycle of forest management. It has a significant impact on the results of income based and cost based evaluations. When using the cost method, if the investment return rate used is too high, the evaluation value calculated will be too high, which the buyers of forest resource assets cannot afford; If the investment return rate used is low, the evaluation value of forest resource assets will be low, and the owners of the assets will suffer losses. When using the income approach, the opposite is true. If a higher investment return rate is used, the assessed value will be lower, even negative, which the asset owner cannot accept. If a lower investment return rate is used, the assessed value will be higher, which the asset buyer cannot accept.

　　在森林資源資產(chǎn)評估中的投資收益率的確定必須根據該森林資源資產(chǎn)的實(shí)際經(jīng)營(yíng)狀況和收益狀況，依據持續經(jīng)營(yíng)假設，測算其社會(huì )平均的投資及生產(chǎn)成本、社會(huì )平均的收益水平，進(jìn)行動(dòng)態(tài)經(jīng)濟分析，來(lái)確定其投資收益率。

　　The determination of investment return rate in forest resource asset evaluation must be based on the actual operating and income status of the forest resource asset, and according to the assumption of continuous operation, calculate its social average investment and production costs, social average income level, and conduct dynamic economic analysis to determine its investment return rate.

　　七、利潤率的確定

　　7、 Determination of profit margin

　　木材生產(chǎn)需要成本，這些成本需要投資，投資者要有收入即利息，木材的生產(chǎn)者也要有收入即利潤，再加上采伐、加工、銷(xiāo)售中的商業(yè)風(fēng)險金——顯然也是一項收入。這三項收入之和占成本的百分數稱(chēng)利潤率。利潤率是林木分析估價(jià)中的一個(gè)關(guān)鍵數字，它的結果對立木價(jià)格的有一定的影響。

　　The production of wood requires costs, which require investment. Investors need income or interest, and wood producers also need income or profit. In addition, commercial risk funds from logging, processing, and sales are clearly also a source of income. The percentage of the sum of these three revenues to the cost is called the profit margin. Profit margin is a key figure in forest analysis and valuation, and its results have a certain impact on the price of standing timber.

　　利潤率一般按社會(huì )平均利潤率確定，因此它可由經(jīng)濟統計資料算出。通常各地都有一個(gè)大致的數字。如福建省1993年在森林轉讓參考價(jià)格中建議森工生產(chǎn)利潤率定為20%，營(yíng)林生產(chǎn)為16%，這在當時(shí)是合理的（1993年的通貨膨脹率是13%），如通貨膨脹利率較低的話(huà)還可降到15%或更低。利潤率確定后還有一個(gè)測算利潤的基數問(wèn)題。利潤＝生產(chǎn)成本×利潤率。這個(gè)生產(chǎn)成本的基數，包括還是不包括立木的價(jià)格是一個(gè)重要的問(wèn)題。如果林木的出售者在林木采伐前僅收部分訂金，整個(gè)結算在木材出售后進(jìn)行，則這個(gè)生產(chǎn)總成本不包括立木價(jià)，而僅直接按木材生產(chǎn)的成本加定金，而林木出售者在合同訂立后，即收取全部林木款，則立木價(jià)應包括在木材生產(chǎn)總成本中。木材銷(xiāo)售時(shí)收交的稅費原則上不應包括在生產(chǎn)成本中，但我國有的地方執行伐前交稅費，即在辦理采伐證時(shí)，就按伐區設計的材料收繳稅費。有的按90％預收，有的按60％預收，這時(shí)預收的稅費則也應列入木材生產(chǎn)的總成本，因為木材的生產(chǎn)者在取得收入前已付出了這些投資。

　　The profit margin is generally determined based on the average social profit margin, so it can be calculated from economic statistical data. Usually there is a rough number for each location. In 1993, Fujian Province suggested in the forest transfer reference price that the profit margin for forest industry production be set at 20% and for forest management production at 16%, which was reasonable at the time (the inflation rate in 1993 was 13%). If the inflation rate was low, it could be reduced to 15% or lower. After determining the profit margin, there is another issue of calculating the profit base. Profit=Production cost x Profit margin. The base of this production cost, including or excluding the price of standing timber, is an important issue. If the seller of timber only receives a partial deposit before logging, and the entire settlement is made after the sale of timber, the total production cost does not include the standing price, but only directly adds the deposit based on the cost of timber production. After the contract is signed, the seller of timber collects the full payment for the timber, and the standing price should be included in the total production cost of timber. The taxes and fees collected during the sale of timber should not be included in the production cost in principle, but in some places in China, taxes and fees are collected before logging, that is, when applying for logging permits, taxes and fees are collected according to the materials designed for the logging area. Some are collected in advance at 90%, while others are collected in advance at 60%. In this case, the taxes and fees collected in advance should also be included in the total cost of timber production, as timber producers have already made these investments before obtaining income.

　　在實(shí)際評估中利潤率僅在木材生產(chǎn)中考慮，營(yíng)林生產(chǎn)的投資用的是投資收益率。木材生產(chǎn)的利潤率與營(yíng)林生產(chǎn)的投資收益率是不同的，木材生產(chǎn)的風(fēng)險較營(yíng)林生產(chǎn)高，其利潤率也高于營(yíng)林生產(chǎn)的投資收益率。

　　In actual evaluation, the profit margin is only considered in timber production, and the investment in forest production is based on the investment return rate. The profit margin of timber production is different from the investment return rate of forest production. The risk of timber production is higher than that of forest production, and its profit margin is also higher than the investment return rate of forest production.

　　八、樹(shù)種的價(jià)值差異

　　8、 The Value Difference of Tree Species

　　在許多情況下，待銷(xiāo)售的立木是由若干不同樹(shù)種組成的，不同的樹(shù)種價(jià)值相差極大。同樣規格的木材(大徑材)，馬尾松大約是一般闊葉材價(jià)格的2倍，杉木又是馬尾松價(jià)格的2倍，而一些珍貴樹(shù)種如楠木、紅豆杉等則又是杉木的2～5倍。一般的闊葉樹(shù)與珍貴樹(shù)種價(jià)值可相差8～20倍。如何處理多樹(shù)種價(jià)值差異是經(jīng)常出現的問(wèn)題。不同的樹(shù)種加工成不同的產(chǎn)品，有些作為紙漿材，有些作為鋸材原木，當這些產(chǎn)品分別加工處理時(shí)，其采伐成本可以分開(kāi)。但實(shí)際上并非如此，它們的采伐運輸是同時(shí)進(jìn)行的，采運成本是歸在一起的，盡管樹(shù)種間價(jià)值存在很大差異。按樹(shù)種分別計算成本是困難的，但售價(jià)卻很容易分開(kāi)。

　　In many cases, the standing timber to be sold is composed of several different tree species, and the value of different tree species varies greatly. For the same specification of wood (large-diameter wood), the price of Masson pine is about twice that of general broad-leaved wood, and the price of Chinese fir is twice that of Masson pine. Some precious tree species such as Nanmu and Taxus are 2-5 times that of Chinese fir. The value of general broad-leaved trees can differ from that of precious tree species by 8 to 20 times. How to deal with the value differences of multiple tree species is a common problem. Different tree species are processed into different products, some as pulp wood and some as sawn timber logs. When these products are processed separately, their harvesting costs can be separated. But in reality, their harvesting and transportation are carried out simultaneously, and the harvesting and transportation costs are attributed together, despite significant differences in value between tree species. It is difficult to calculate costs separately by tree species, but the selling prices are easily separated.

　　當估價(jià)表明某些樹(shù)種的立木價(jià)很低或為負值時(shí)，而賣(mài)主又想采伐掉這些樹(shù)種，這就給估價(jià)帶來(lái)了困難。如果某樹(shù)種的價(jià)值能夠補償所有的采伐和加工的可變成本，且與售價(jià)相比其收益為正時(shí)，它將對固定成本產(chǎn)生影響，買(mǎi)主也從中獲利。如果不是這樣，這個(gè)樹(shù)種只有在必須滿(mǎn)足某人要求的情況下進(jìn)行采伐，要由賣(mài)主部分補貼采伐作業(yè)費用。因為通常賣(mài)主將林木整體出售，而不是僅僅出售其中價(jià)值高的樹(shù)種，通過(guò)這種形式伐去一錢(qián)不值的樹(shù)種。

　　When the valuation indicates that the standing price of certain tree species is very low or negative, and the seller wants to harvest these tree species, it brings difficulties to the valuation. If the value of a certain tree species can compensate for all the variable costs of harvesting and processing, and its revenue is positive compared to the selling price, it will have an impact on fixed costs, and buyers will also benefit from it. If not, this tree species can only be harvested if it meets someone's requirements, and the seller will partially subsidize the harvesting operation costs. Because usually sellers sell the entire forest as a whole, rather than just selling the high-value tree species, by cutting down the worthless tree species in this form.

　　九、林地的林學(xué)質(zhì)量

　　9、 Forestry quality of forest land

　　林學(xué)質(zhì)量通常也稱(chēng)為立地質(zhì)量，它是指狹義的立地質(zhì)量，主要從林木生長(cháng)的角度來(lái)反映其經(jīng)濟價(jià)值，林地的林學(xué)質(zhì)量越高，林地的價(jià)格也越高。林學(xué)質(zhì)量一般受下列因子所決定：

　　Forestry quality, also known as site quality, refers to the narrow definition of site quality, mainly reflecting its economic value from the perspective of forest growth. The higher the forestry quality of a forest land, the higher its price. The quality of forestry is generally determined by the following factors:

　　1、土層厚度

　　1. Soil thickness

　　土層是林木根系生長(cháng)的場(chǎng)所，深厚的土層是林木正常生長(cháng)的必要條件。

　　The soil layer is the place where the roots of trees grow, and a deep soil layer is a necessary condition for the normal growth of trees.

　　2、腐殖質(zhì)層厚度

　　2. Thickness of humus layer

　　腐殖質(zhì)是土壤肥力的重要指標。腐殖質(zhì)層厚，土壤的肥力高，林木的生長(cháng)好。

　　Humus is an important indicator of soil fertility. Thick humus layer, high soil fertility, and good growth of trees.

　　3、土壤質(zhì)地

　　3. Soil texture

　　土壤質(zhì)地反映了土壤的物理性質(zhì)，疏松、通氣的土壤，根系生長(cháng)發(fā)育好，地上部分的林木也長(cháng)得好。

　　The soil texture reflects the physical properties of the soil. Loose and aerated soil promotes good root growth and development, and the above ground trees also grow well.

　　4、海拔高度

　　4. Altitude

　　海拔高度對積溫有很大的影響，積溫直接影響了林木的生長(cháng)，大多數樹(shù)種都有一個(gè)適宜的海拔范圍。

　　The altitude has a significant impact on accumulated temperature, which directly affects the growth of trees. Most tree species have a suitable altitude range.

　　5、坡位

　　5. Slope position

　　坡位對土壤的發(fā)育、水肥條件影響較大，因而對林木的生長(cháng)發(fā)育的影響也很大。通常上坡的(特別是山脊)土層薄，林木生長(cháng)較差，而下坡的林地土層厚，水肥條件好，林木生長(cháng)好。

　　Slope position has a significant impact on soil development, water and fertilizer conditions, and therefore has a great influence on the growth and development of trees. Usually, the soil layer on uphill slopes (especially ridges) is thin and the growth of trees is poor, while the soil layer on downhill forests is thick and the water and fertilizer conditions are good, resulting in good tree growth.

　　6、坡向

　　6. Slope direction

　　坡向影響了日照的時(shí)數、強度，并對林木的生長(cháng)產(chǎn)生影響。通常陰坡或半陰坡的林木材積生長(cháng)較好，而陽(yáng)坡的果樹(shù)果實(shí)產(chǎn)量較高。在沿海迎風(fēng)面坡向的林木生長(cháng)差，而背風(fēng)面的林木生長(cháng)較好。

　　The slope direction affects the duration and intensity of sunlight, and has an impact on the growth of trees. Trees on shaded or semi shaded slopes usually have better volume growth, while fruit trees on sunny slopes have higher fruit yields. Trees grow poorly on the windward slope along the coast, while those on the leeward slope grow better.

　　7、坡形

　　7. Slope shape

　　坡形也對土壤的形成產(chǎn)生影響。通常洼部的林木生長(cháng)較好，立地生產(chǎn)潛力較大。

　　Slope shape also affects the formation of soil. Usually, trees in low-lying areas grow better and have greater potential for site productivity.

　　8、地勢

　　8. Terrain

　　地勢分為開(kāi)闊、較不開(kāi)闊和隱蔽三種，它對局部的小氣候有一定的影響。對于大多數林木來(lái)說(shuō)，隱蔽的地形材積生長(cháng)好。

　　The terrain is divided into three types: open, less open, and concealed, which have a certain impact on the local microclimate. For most trees, concealed terrain yields good timber growth.

　　由于影響林學(xué)質(zhì)量的因素較多，且這些因素多有交叉的配置，因此在調查中經(jīng)常簡(jiǎn)單地把立地質(zhì)量分為四個(gè)立地條件類(lèi)型： I肥沃類(lèi)型；Ⅱ較肥沃類(lèi)型；Ⅲ中等肥沃類(lèi)型；Ⅳ瘠薄類(lèi)型。一個(gè)類(lèi)型對應于一些地形、地勢和土壤因子，但若干類(lèi)土壤、地形因子的配置多種多樣，四個(gè)類(lèi)型等級很難包羅，因此，在評定時(shí)，時(shí)常要根據調查人員的經(jīng)驗進(jìn)行判斷，這樣就不可避免地帶有一定的人為主觀(guān)因素。

　　Due to the numerous factors that affect the quality of forestry and their often intersecting configurations, site quality is often simply divided into four types of site conditions in surveys: I fertile type; Type II is more fertile; Type III moderately fertile; Type IV barren. One type corresponds to some terrain, topography, and soil factors, but the configuration of several types of soil and terrain factors is diverse, and it is difficult to include the four types of grades. Therefore, when evaluating, it is often necessary to make judgments based on the experience of investigators, which inevitably involves certain subjective factors.

　　林學(xué)質(zhì)量是從生長(cháng)的角度來(lái)反映林地的生產(chǎn)力。通過(guò)研究發(fā)現，樹(shù)木的高生長(cháng)對林地生長(cháng)潛力的反映最為敏感，因此在調查中也常用以林分平均高和平均年齡關(guān)系編制的地位級表，或者以林分優(yōu)勢高和年齡關(guān)系編制的地位指數表進(jìn)行評定。用這種方法確定立地質(zhì)量時(shí)，先要測定林分平均高或優(yōu)勢高及林分的年齡，爾后再查相應的地位級表或地位指數表。這種方法雖然排除了主觀(guān)因素對評定立地質(zhì)量的影響，但只能評定同齡林的立地質(zhì)量，而對異齡林及天然林卻無(wú)法應用。在幼齡階段，由于樹(shù)高生長(cháng)尚未穩定，用這種方法也可能產(chǎn)生較大的誤差。

　　Forestry quality reflects the productivity of forest land from the perspective of growth. Through research, it has been found that the height growth of trees is the most sensitive reflection of the growth potential of forest land. Therefore, in surveys, position level tables based on the relationship between average stand height and average age, or position index tables based on the relationship between stand dominant height and age, are commonly used for evaluation. When using this method to determine site quality, the average height or dominant height of the forest stand and the age of the forest stand should be measured first, and then the corresponding position level table or position index table should be checked. Although this method eliminates the influence of subjective factors on the evaluation of site quality, it can only evaluate the site quality of forests of the same age, and cannot be applied to forests of different ages and natural forests. In the early stage, due to the unstable growth of tree height, this method may also produce significant errors.

　　為了克服以上方法的缺點(diǎn)，一些學(xué)者分析了影響立地質(zhì)量的各因子與樹(shù)高生長(cháng)間的關(guān)系，利用數量化理論將各環(huán)境因子數量化，編制了數量化立地指數表。但是該法的編表工作量大，且一個(gè)表適用的范圍又較小，從而使得該方法的應用受到了一定限制。林學(xué)質(zhì)量確定后，即立地條件類(lèi)型、地位級或地位指數確定后，就可據其進(jìn)行林木生長(cháng)的預測，確定其未來(lái)的生長(cháng)收獲，作為林地資產(chǎn)評估的基礎。

　　In order to overcome the shortcomings of the above methods, some scholars have analyzed the relationship between various factors affecting site quality and tree height growth, quantified various environmental factors using quantification theory, and compiled a quantified site index table. However, the workload of compiling tables for this method is large, and the scope of application for one table is relatively small, which limits the application of this method to a certain extent. After the quality of forestry is determined, that is, after the site condition type, status level or status index is determined, the growth of trees can be predicted based on it, and the future growth and harvest can be determined as the basis for forest asset evaluation.

　　十、林地的經(jīng)濟質(zhì)量

　　10、 Economic quality of forest land

　　經(jīng)濟質(zhì)量主要是指林地的經(jīng)濟位置，它通常以林地交通運輸條件作為主要指標。如以近期內道路是否能達到小班，將小班分為即可及小班一一道路已達到該小班內或小班附近，小班內采伐的木材，不要修建道路即可運出；將可及小班一一近期內道路可延伸至小班或小班附近，小班安排采伐僅需修建少量的道路(木材生產(chǎn)成本可承受得了的投資)即可運出；不可及小班一一近期內道路無(wú)法延伸到小班附近，采伐木無(wú)法運出。

　　Economic quality mainly refers to the economic location of forest land, which is usually based on the transportation conditions of forest land as the main indicator. If the road can reach the small class in the near future, divide the small class into two parts: the small class and the small class. If the road has reached or is near the small class, the wood harvested in the small class can be transported out without building a road; In the near future, roads can be extended to or near Xiaoban, and Xiaoban only needs to build a small number of roads (an investment that can afford the cost of timber production) to arrange logging and transport it out; Inaccessible to Xiaoban - The road cannot be extended to the vicinity of Xiaoban in the near future, and logging cannot be transported out.

　　可及度是最粗放的地利級劃分，它從道路修筑的投資出發(fā)直接決定了森林資源是否能成為資產(chǎn)及資產(chǎn)價(jià)格的高低。不可及林的資源由于近期內無(wú)法開(kāi)發(fā)利用，無(wú)法體現出其經(jīng)濟價(jià)值，因此，不可及林的資源在近期內暫時(shí)還不能作為森林資源資產(chǎn)，而只能作為潛在性的資產(chǎn)。將可及林的資源由于其開(kāi)發(fā)利用需要一定數量的道路修筑投資，該投資必須加到木材生產(chǎn)成本中，使木材生產(chǎn)的成本加大、生產(chǎn)的經(jīng)濟效益下降，其森林資源資產(chǎn)的價(jià)格也大大降低。即可及林資源，它已具備了采集運輸條件，其開(kāi)發(fā)利用基本不需要道路的投資，木材生產(chǎn)的成本低、經(jīng)濟效益高，其資源性資產(chǎn)的價(jià)格也高。

　　Accessibility is the most extensive geographical classification, which directly determines whether forest resources can become assets and the level of asset prices based on investment in road construction. Due to the inability to develop and utilize inaccessible forest resources in the near future, their economic value cannot be reflected. Therefore, inaccessible forest resources cannot be used as forest resource assets in the near future, but can only be considered as potential assets. The development and utilization of accessible forest resources require a certain amount of road construction investment, which must be added to the cost of timber production. This increases the cost of timber production, reduces the economic benefits of production, and greatly lowers the price of forest resource assets. It has access to forest resources, which already have the conditions for collection and transportation. Its development and utilization basically do not require road investment. The cost of wood production is low, the economic benefits are high, and the price of its resource assets is also high.

　　對經(jīng)濟質(zhì)量的評定僅用以道路修筑的投資費用考慮的可及度是不夠的。從木材生產(chǎn)成本費用的開(kāi)支的分析中可知，在各項木材生產(chǎn)成本中運輸費用的開(kāi)支變幅極大。同樣是可及林，但木材運往銷(xiāo)區的運距，可能是十幾公里(造紙廠(chǎng)附近的松木林)，到幾百公里，以至數千公里(國外進(jìn)口木材)，運輸的成本相差幾倍至幾十倍。這變幅極大的成本差異構成了極差地租的重要組成部分。因此、在森林資源資產(chǎn)的評估中，評定林地的經(jīng)濟質(zhì)量，除考慮可及度外，還必須根據木材運輸的成本來(lái)劃分地利等級。

　　The assessment of economic quality solely based on the accessibility of investment costs in road construction is not sufficient. From the analysis of the expenses of wood production costs, it can be seen that transportation expenses vary greatly among various wood production costs. Although they are both accessible forests, the transportation distance of wood to the sales area can range from tens of kilometers (pine forests near paper mills) to hundreds or even thousands of kilometers (imported wood from abroad), with transportation costs differing by several times to tens of times. This significant cost difference constitutes an important component of extremely poor land rent. Therefore, in the assessment of forest resource assets, in addition to considering accessibility, the economic quality of forest land must also be classified based on the cost of timber transportation to determine the land use level.

　　十一、森林經(jīng)營(yíng)的方式及強度

　　11、 The methods and intensity of forest management

　　林地的價(jià)值主要靠生長(cháng)在其上面的林木生產(chǎn)的木材和其他副產(chǎn)品來(lái)實(shí)現的。一切特定的林地，可以讓其自生自滅，而不采用任何經(jīng)營(yíng)利用措施，使其資產(chǎn)的價(jià)值最低，也可以采用集約經(jīng)營(yíng)，利用各種技術(shù)措施，如良種壯苗、撫育施肥、適時(shí)間伐、病蟲(chóng)害防治、及時(shí)主伐利用等使它的生產(chǎn)量達到或接近土地生產(chǎn)能力的最大值，從而提高了林地的經(jīng)濟效益，并提高了林地的價(jià)值。當然，在這一評估中必須考慮采用集約經(jīng)營(yíng)措施的成本費用問(wèn)題和經(jīng)營(yíng)實(shí)踐的成功與否。林地資產(chǎn)的價(jià)值是以扣除了生產(chǎn)經(jīng)營(yíng)成本后的純收益為評估基礎的。

　　The value of forest land is mainly realized by the wood and other by-products produced by the trees growing on it. All specific forest lands can be left to fend for themselves without any management or utilization measures, minimizing their asset value. Intensive management can also be adopted, utilizing various technical measures such as high-quality seedlings, nurturing and fertilization, timely logging, pest control, and timely main logging and utilization to achieve or approach the maximum production capacity of the land, thereby improving the economic benefits of the forest land and increasing its value. Of course, the cost of adopting intensive management measures and the success of business practices must be considered in this assessment. The value of forest land assets is evaluated based on the net income after deducting production and operation costs.

　　從經(jīng)營(yíng)方式看，經(jīng)營(yíng)不同的林種如經(jīng)營(yíng)用材林或經(jīng)濟林，其經(jīng)營(yíng)的目的不同，經(jīng)營(yíng)的經(jīng)濟效益也有很大的差別，一塊林地，特別是裸露地，必須根據當地的林業(yè)發(fā)展規劃來(lái)確定它的最佳林種。從經(jīng)營(yíng)的樹(shù)種看，同樣經(jīng)營(yíng)用材林，一塊地上可造杉木林，也可營(yíng)造馬尾松林，或者珍貴的闊葉林，以至一般的闊葉林。經(jīng)營(yíng)不同的樹(shù)種，經(jīng)濟價(jià)值相差較大，其林地的資產(chǎn)價(jià)格也將發(fā)生變化。因此在確定了林種后，還必須根據當地的技術(shù)水平、經(jīng)濟能力以及外部環(huán)境的要求，選擇最適宜的目的樹(shù)種，并在這個(gè)基礎上確定經(jīng)營(yíng)的強度，以此為基礎進(jìn)行財政分析來(lái)評估林地的價(jià)格。

　　From the perspective of management methods, different types of forests, such as timber forests or economic forests, have different management purposes and economic benefits. A piece of forest land, especially bare land, must be determined according to the local forestry development plan to determine its optimal forest type. From the perspective of the tree species being managed, the same type of timber forest can be used to build a cedar forest, a pine forest, a precious broad-leaved forest, or even a general broad-leaved forest on a piece of land. Managing different tree species results in significant differences in economic value, and the asset prices of their forest land will also change. Therefore, after determining the forest species, it is necessary to choose the most suitable target tree species based on the local technological level, economic capacity, and external environmental requirements, and determine the intensity of management on this basis. Based on this, financial analysis can be conducted to evaluate the price of forest land.

　　十二、生產(chǎn)經(jīng)營(yíng)周期

　　12、 Production and operation cycle

　　林木的生長(cháng)需要時(shí)間。就商業(yè)經(jīng)營(yíng)的規律范疇看，時(shí)間通常同生產(chǎn)工序的時(shí)間長(cháng)度緊密相關(guān)。在林業(yè)生產(chǎn)中生產(chǎn)的周期很長(cháng)，短則數年，多則數十年、上百年，因此，在測定林地價(jià)時(shí)必須考慮生產(chǎn)周期的影響。通常短周期的經(jīng)營(yíng)效益好，森林資源資產(chǎn)的價(jià)格高；而長(cháng)周期的效益較低，森林資源資產(chǎn)的價(jià)格也較低。

　　The growth of trees takes time. From the perspective of business operations, time is usually closely related to the length of production processes. The production cycle in forestry production is very long, ranging from a few years to several decades or even hundreds of years. Therefore, the impact of the production cycle must be considered when determining forest land prices. Usually, short-term business benefits are good, and the price of forest resource assets is high; The long-term benefits are lower, and the price of forest resource assets is also lower.

　　在評估林地價(jià)時(shí)需要把在數十年這樣一個(gè)長(cháng)期內各個(gè)不同時(shí)間發(fā)生的各種支出和收入歸結到同一個(gè)時(shí)點(diǎn)上，以便進(jìn)行比較、分析和計算，這樣就產(chǎn)生了應采用什么樣的折現率的問(wèn)題。由于森林經(jīng)營(yíng)的生長(cháng)周期長(cháng)，在復利計算中，折現率高低對評估的結果將發(fā)生極大的影響。

　　When evaluating forest land prices, it is necessary to attribute various expenditures and revenues that occurred at different times over a long period of several decades to the same point in time for comparison, analysis, and calculation. This raises the question of what discount rate should be used. Due to the long growth cycle of forest management, the discount rate will have a significant impact on the evaluation results in compound interest calculations.

　　在森林資源資產(chǎn)評估經(jīng)營(yíng)周期在同齡林的經(jīng)營(yíng)中通常是指輪伐期，在異齡林的經(jīng)營(yíng)中這個(gè)時(shí)間期限通常是指擇伐周期。

　　In the assessment of forest resource assets, the management cycle usually refers to the rotation period in the management of same aged forests, while in the management of different aged forests, this time period usually refers to the selective cutting cycle.

　　輪伐期的確定通常是以林木的工藝成熟齡或經(jīng)濟成熟齡作為確定的主要依據，是根據當地需材材種的要求以及經(jīng)營(yíng)單位的經(jīng)濟和經(jīng)營(yíng)類(lèi)型的齡級結構來(lái)綜合考慮確定的。

　　The determination of the rotation period is usually based on the technical maturity age or economic maturity age of the trees, and is determined by comprehensively considering the requirements of local timber species and the age structure of the economic and management types of the operating units.

　　擇伐周期在理論上是以林木的生長(cháng)率、擇伐的強度，通過(guò)公式計算的。但在實(shí)際工作中無(wú)論是輪伐期，還是擇伐周期，在評估前均已確定。

　　The selective cutting cycle is theoretically calculated through formulas based on the growth rate of trees and the intensity of selective cutting. But in practical work, both the rotation period and the selection period have been determined before evaluation.

　　十三、森林的經(jīng)營(yíng)有無(wú)法律法規限制

　　13、 Are there any legal or regulatory restrictions on forest management

　　森林資源資產(chǎn)具有效益的多樣性，社會(huì )對森林資源資產(chǎn)的經(jīng)營(yíng)比較關(guān)注，經(jīng)常通過(guò)法律法規對某個(gè)區域或某種類(lèi)型的森林資源資產(chǎn)的經(jīng)營(yíng)進(jìn)行限制，如禁止在主要道路附近的森林進(jìn)行皆伐，這些限制都將增加生產(chǎn)的成本，降低森林資源資產(chǎn)的價(jià)值。

　　Forest resource assets have diverse benefits, and society pays close attention to the management of forest resource assets. It often imposes restrictions on the operation of certain regions or types of forest resource assets through laws and regulations, such as prohibiting deforestation near major roads. These restrictions will increase production costs and reduce the value of forest resource assets.

　　十四、有林地還是無(wú)林地

　　14、 Is there forest land or no forest land

　　林地的價(jià)值與經(jīng)營(yíng)的方式、種類(lèi)、強度有關(guān)。在有林地上，生產(chǎn)周期內的經(jīng)營(yíng)樹(shù)種、經(jīng)營(yíng)方式和強度均已確定。在經(jīng)營(yíng)期間的林地收益必須根據現有狀態(tài)確定，經(jīng)營(yíng)的種類(lèi)與方式只有在下一輪伐期才能改變。而無(wú)林地從評估時(shí)就可以為其確定較適合的經(jīng)營(yíng)樹(shù)種、經(jīng)營(yíng)方式和強度。此外，對有林地的更新，其成本一般要低于無(wú)林地的造林，這些因子都使有林地與無(wú)林地的價(jià)值產(chǎn)生差別。

　　The value of forest land is related to the method, type, and intensity of management. On forest land, the management tree species, management methods, and intensity during the production cycle have been determined. The forest revenue during the operation period must be determined based on the current status, and the type and method of operation can only be changed in the next round of logging. And the assessment of forest land can determine the more suitable management tree species, management methods, and intensity for it. In addition, the cost of reforestation with forest land is generally lower than that of afforestation without forest land, which creates a difference in value between forest land and non forest land.

　　十五、評估時(shí)間與交易案例時(shí)間的差異

　　15、 The difference between evaluation time and transaction case time

　　在森林資源資產(chǎn)的評估中使用現行市價(jià)法時(shí)，經(jīng)常無(wú)法尋找到近期的交易案例，這樣使用的案例交易時(shí)間與評估時(shí)間有較長(cháng)的時(shí)間間隔，不同的時(shí)期市場(chǎng)的物價(jià)水平不同，也許是漲了(通貨膨脹)，也許是跌了(通貨緊縮)即使是各方面情況都相同的林地，在不同時(shí)期其價(jià)值是有所不同的，利用不同時(shí)期的交易案例，必須根據市場(chǎng)的物價(jià)水平進(jìn)行調整。

　　When using the current market price method in the evaluation of forest resource assets, it is often difficult to find recent transaction cases. As a result, there is a long time interval between the transaction time and the evaluation time of the cases used. The price levels in the market may vary in different periods, whether it is rising (inflation) or falling (deflation). Even if the forest land has the same situation in all aspects, its value may differ in different periods. To use transaction cases from different periods, adjustments must be made according to the market price level.

　　本文由   森林資源資產(chǎn)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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