林業(yè)資產(chǎn)價(jià)格評估：森林資源資產(chǎn)價(jià)值計量研究

　　Valuation of Forestry Assets: A Study on the Measurement of Forest Resource Asset Value

　　【摘　要】 在建立自然資源資產(chǎn)核算體系、編制自然資源資產(chǎn)負債表的背景下，森林資源資產(chǎn)核算中的價(jià)值計量成為亟須解決的問(wèn)題。文章在梳理現有森林資源資產(chǎn)核算及價(jià)值計量研究的基礎上，分析了我國行政區域森林資源資產(chǎn)核算體系下森林資源資產(chǎn)價(jià)值計量的目標，提出為實(shí)現價(jià)值計量目標，應采用公允價(jià)值作為森林資源資產(chǎn)核算的價(jià)值計量屬性；針對現有森林資源資產(chǎn)公允價(jià)值計量方法的不足，按照兼顧計量精度與計量效率的原則，提出了采用質(zhì)量?jì)r(jià)值法進(jìn)行價(jià)值計量的技術(shù)路徑，設計了通過(guò)對森林資源資產(chǎn)進(jìn)行質(zhì)量分級、抽樣評估計算各質(zhì)量級別平均單價(jià)，進(jìn)而計算出各級別公允價(jià)值的計量技術(shù)方法，并對B縣森林資源資產(chǎn)價(jià)值計量進(jìn)行了案例研究。

　　In the context of establishing a natural resource asset accounting system and compiling a natural resource balance sheet, the value measurement in forest resource asset accounting has become an urgent problem to be solved. On the basis of reviewing the existing research on forest resource asset accounting and value measurement, this article analyzes the objectives of forest resource asset value measurement under the administrative regional forest resource asset accounting system in China, and proposes that in order to achieve the value measurement objectives, fair value should be adopted as the value measurement attribute of forest resource asset accounting; In response to the shortcomings of the existing fair value measurement methods for forest resource assets, a technical path of using the quality value method for value measurement is proposed based on the principle of balancing measurement accuracy and efficiency. A measurement technology method is designed to classify the quality of forest resource assets, sample evaluate and calculate the average unit price of each quality level, and then calculate the fair value of each level. A case study is conducted on the value measurement of forest resource assets in County B.

　　近年來(lái)，我國高度重視自然資源資產(chǎn)管理工作，逐步開(kāi)展行政區域的自然資源資產(chǎn)核算并探索編制自然資源資產(chǎn)負債表。森林資源資產(chǎn)是重要的自然資源資產(chǎn)類(lèi)型，森林資源資產(chǎn)核算是自然資源資產(chǎn)核算的重要組成部分，進(jìn)行科學(xué)合理的價(jià)值計量是開(kāi)展森林資源資產(chǎn)核算的關(guān)鍵技術(shù)環(huán)節。目前我國生物資產(chǎn)會(huì )計準則規定林木資產(chǎn)采用成本計量屬性，森林資源資產(chǎn)評估技術(shù)也趨于成熟，但如何將現有成果應用于行政區域森林資源資產(chǎn)核算進(jìn)行價(jià)值計量還有待研究。本文基于對已有森林資源資產(chǎn)核算及價(jià)值計量研究的分析，探討行政區域森林資源資產(chǎn)核算的價(jià)值計量屬性，并研究設計兼顧計量精度與效率的森林資源資產(chǎn)價(jià)值計量方法，以期為推進(jìn)行政區域森林資源資產(chǎn)核算工作提供會(huì )計理論和技術(shù)支持。

　　In recent years, China has attached great importance to the management of natural resource assets, gradually carrying out natural resource asset accounting in administrative regions and exploring the preparation of natural resource balance sheets. Forest resource assets are an important type of natural resource asset, and forest resource asset accounting is an important component of natural resource asset accounting. Scientific and reasonable value measurement is a key technical link in carrying out forest resource asset accounting. At present, the accounting standards for biological assets in China stipulate that forest assets adopt cost measurement attributes, and the evaluation technology for forest resource assets is also becoming mature. However, how to apply existing achievements to the accounting of forest resource assets in administrative regions for value measurement still needs to be studied. This article is based on the analysis of existing research on forest resource asset accounting and value measurement, exploring the value measurement attributes of administrative region forest resource asset accounting, and researching and designing a forest resource asset value measurement method that balances measurement accuracy and efficiency, in order to provide accounting theory and technical support for promoting administrative region forest resource asset accounting work.

　　一、研究基礎

　　1、 Research Fundamentals

　　國外自然資源核算主要體現在宏觀(guān)環(huán)境經(jīng)濟核算方面，其標志性成果是聯(lián)合國等機構發(fā)布的《環(huán)境經(jīng)濟綜合核算體系2012——中心框架》（SEEA-2012）。環(huán)境經(jīng)濟核算的目的是將資源環(huán)境因素納入國民核算賬戶(hù)體系，反映資源環(huán)境與經(jīng)濟的相互影響。2013年，我國開(kāi)始探索政府層面森林資源資產(chǎn)核算，2015年發(fā)布了《中國森林資源核算報告》，對全國和各省林地、林木資產(chǎn)進(jìn)行實(shí)物量和價(jià)值量核算，形成了國家層面森林資源資產(chǎn)統計核算的技術(shù)體系。黨的十八屆三中全會(huì )提出編制自然資源資產(chǎn)負債表，此后，有學(xué)者提出應按照會(huì )計核算邏輯開(kāi)展自然資源資產(chǎn)核算及資產(chǎn)負債表編制研究。編制自然資源資產(chǎn)負債表，開(kāi)展行政區域自然資源資產(chǎn)核算，是立足于我國經(jīng)濟發(fā)展和環(huán)境保護現狀提出的具有針對性的制度和措施，其立意是從保護與合理利用自然資源資產(chǎn)的角度，核算行政區域內自然資源資產(chǎn)狀況，反映各級政府受托責任的履行情況。

　　Foreign natural resource accounting is mainly reflected in macro environmental economic accounting, and its landmark achievement is the "Integrated Environmental and Economic Accounting System 2012- Central Framework" (SEEA-2012) released by the United Nations and other agencies. The purpose of environmental economic accounting is to incorporate resource and environmental factors into the national accounting system, reflecting the mutual influence between resources, environment, and economy. In 2013, China began exploring the accounting of forest resource assets at the government level. In 2015, the "China Forest Resource Accounting Report" was released, which conducted physical and value accounting of forest land and tree assets at the national and provincial levels, forming a technical system for national level forest resource asset statistical accounting. The Third Plenum of the 18th Central Committee of the Communist Party of China proposed the compilation of a natural resource balance sheet. Subsequently, some scholars suggested that research on natural resource asset accounting and balance sheet compilation should be carried out in accordance with accounting logic. The preparation of a natural resource balance sheet and the implementation of accounting for natural resource assets in administrative regions are targeted systems and measures proposed based on the current situation of China's economic development and environmental protection. The intention is to account for the status of natural resource assets in administrative regions from the perspective of protecting and rational utilization of natural resource assets, and reflect the fulfillment of entrusted responsibilities by governments at all levels.

　　森林資源資產(chǎn)價(jià)值計量分為微觀(guān)企業(yè)視角和宏觀(guān)政府視角，不同的計量目標采用的計量模式不同。我國《企業(yè)會(huì )計準則第5號——生物資產(chǎn)》（CAS 5）采用了歷史成本計量屬性計量林木資產(chǎn)的價(jià)值。歷史成本計量雖然具有可稽核性與客觀(guān)性，但低估了林木資產(chǎn)的價(jià)值，沒(méi)有對林木資產(chǎn)自然生長(cháng)引起的資產(chǎn)增值予以確認和計量。此外，企業(yè)會(huì )計準則受微觀(guān)主體的制約，在天然的森林資源資產(chǎn)價(jià)值計量方面存在局限性?；谛姓^域森林資源資產(chǎn)核算的價(jià)值計量應當將傳統的微觀(guān)企業(yè)會(huì )計擴展到宏觀(guān)政府會(huì )計領(lǐng)域。公允價(jià)值計量屬性能夠滿(mǎn)足政府對森林資源資產(chǎn)核算的需要，而使用森林資源資產(chǎn)評估方法可滿(mǎn)足公允價(jià)值計量對可靠性的要求。森林資源資產(chǎn)價(jià)值評估方法主要有市場(chǎng)法、收益還原法、成本費用法、重置成本法等，評估技術(shù)趨于成熟。由于會(huì )計計量與資產(chǎn)評估的目標、信息質(zhì)量特征和計量屬性有較多的相似性，可以在會(huì )計理論和資產(chǎn)評估方法的基礎上構建森林資源資產(chǎn)核算估價(jià)技術(shù)體系。

　　The measurement of forest resource asset value can be divided into micro enterprise perspective and macro government perspective, and different measurement targets adopt different measurement models. China's Enterprise Accounting Standard No. 5- Biological Assets (CAS 5) adopts the historical cost measurement attribute to measure the value of forest assets. Although historical cost measurement has auditability and objectivity, it underestimates the value of forest assets and fails to recognize and measure the asset appreciation caused by natural growth of forest assets. In addition, the enterprise accounting standards are constrained by micro entities and have limitations in measuring the value of natural forest resource assets. The value measurement based on the accounting of forest resource assets in administrative regions should extend traditional micro enterprise accounting to the macro government accounting field. The fair value measurement attribute can meet the government's needs for forest resource asset accounting, while the use of forest resource asset evaluation methods can meet the reliability requirements of fair value measurement. The main methods for evaluating the value of forest resource assets include market method, income restoration method, cost and expense method, reset cost method, etc. The evaluation techniques are becoming more mature. Due to the similarities in objectives, information quality characteristics, and measurement attributes between accounting measurement and asset valuation, a forest resource asset accounting and valuation technology system can be constructed based on accounting theory and asset valuation methods.

　　我國生態(tài)文明建設和自然資源資產(chǎn)管理對自然資源資產(chǎn)核算提出了新需求，基于行政區域政府管理活動(dòng)的森林資源資產(chǎn)核算與微觀(guān)企業(yè)會(huì )計核算不完全相同，需要考慮現有價(jià)值計量方法在行政區域森林資源資產(chǎn)核算中的適用性?，F有相關(guān)文獻側重于探討森林資源資產(chǎn)負債表的框架結構，價(jià)值計量問(wèn)題僅作為資產(chǎn)負債表編制中的一個(gè)環(huán)節，缺乏深入研究，大多簡(jiǎn)單羅列森林資源資產(chǎn)評估方法，并沒(méi)有考慮在行政區域核算中應用的可行性和核算的需求邏輯。因此，應根據我國森林資源資產(chǎn)管理與核算的需求，確定森林資源資產(chǎn)價(jià)值計量屬性，設計森林資源資產(chǎn)價(jià)值計量方法，構建既能滿(mǎn)足計量過(guò)程規范性和計量結果可靠性要求，又在實(shí)踐中具有可操作性的價(jià)值計量技術(shù)。

　　The construction of ecological civilization and natural resource asset management in our country have put forward new demands for natural resource asset accounting. Forest resource asset accounting based on administrative regional government management activities is not completely the same as micro enterprise accounting, and the applicability of existing value measurement methods in administrative regional forest resource asset accounting needs to be considered. The existing relevant literature focuses on exploring the framework structure of forest resource balance sheets, and the issue of value measurement is only one link in the preparation of balance sheets, lacking in-depth research. Most of them simply list forest resource asset evaluation methods, without considering the feasibility and accounting logic of their application in administrative regional accounting. Therefore, according to the needs of forest resource asset management and accounting in China, the measurement attributes of forest resource asset value should be determined, the measurement methods of forest resource asset value should be designed, and a value measurement technology that can meet the requirements of standardization in the measurement process and reliability of measurement results, as well as operability in practice, should be constructed.

　　二、森林資源資產(chǎn)價(jià)值計量屬性

　　2、 Measurement attributes of forest resource asset value

　?。ㄒ唬﹥r(jià)值計量目標

　?。?） Value measurement objective

　　森林資源資產(chǎn)核算是對一定空間范圍內森林資源資產(chǎn)的存量及其變動(dòng)情況進(jìn)行確認、計量和報告。森林資源資產(chǎn)是經(jīng)濟社會(huì )可持續發(fā)展的重要物質(zhì)基礎，兼具經(jīng)濟效益和生態(tài)效益，具有較強的公共資源屬性，因此需要政府代表公共利益對行政區域范圍內的森林資源資產(chǎn)進(jìn)行科學(xué)保護、開(kāi)發(fā)和利用。為了加強自然資源資產(chǎn)與環(huán)境管理，落實(shí)各級政府的管理責任，黨的十八屆三中全會(huì )提出編制自然資源資產(chǎn)負債表，對領(lǐng)導干部實(shí)行自然資源資產(chǎn)離任審計。加強森林資源資產(chǎn)管理，需要在政府層面建立森林資源資產(chǎn)核算體系，對行政區域的森林資源資產(chǎn)進(jìn)行連續核算，動(dòng)態(tài)反映各級政府對森林資源資產(chǎn)管理和生態(tài)環(huán)境建設受托責任的履行情況[4]。

　　Forest resource asset accounting is the recognition, measurement, and reporting of the stock and changes of forest resource assets within a certain spatial range. Forest resource assets are an important material foundation for sustainable economic and social development, with both economic and ecological benefits, and strong public resource attributes. Therefore, the government needs to represent the public interest in scientifically protecting, developing, and utilizing forest resource assets within the administrative area. In order to strengthen the management of natural resource assets and the environment, and implement the management responsibilities of governments at all levels, the Third Plenary Session of the 18th Central Committee of the Communist Party of China proposed the compilation of a natural resource asset balance sheet and the implementation of natural resource asset departure audits for leading cadres. Strengthening the management of forest resource assets requires establishing a forest resource asset accounting system at the government level, continuously accounting for forest resource assets in administrative regions, and dynamically reflecting the fulfillment of entrusted responsibilities for forest resource asset management and ecological environment construction by governments at all levels.

　　行政區域森林資源資產(chǎn)核算的價(jià)值計量目標與森林資源資產(chǎn)評估、企業(yè)會(huì )計準則中生物資產(chǎn)核算的價(jià)值計量目標存在一定差異。通過(guò)資產(chǎn)評估確定森林資源資產(chǎn)價(jià)值主要是為林權交易等資產(chǎn)業(yè)務(wù)提供價(jià)值尺度，其價(jià)值計量目標是判定森林資源資產(chǎn)在特定時(shí)點(diǎn)、特定交易行為下的交易價(jià)格。在企業(yè)會(huì )計核算中，林木資產(chǎn)作為生物資產(chǎn)的一個(gè)類(lèi)別，其價(jià)值計量的目的是計算和分配成本，從而反映企業(yè)林木資產(chǎn)的經(jīng)營(yíng)成果。政府對管轄區域內的森林資源資產(chǎn)進(jìn)行核算，屬于宏觀(guān)政府會(huì )計范疇，其核算目的是反映森林資源資產(chǎn)的存在狀態(tài)、分布結構和價(jià)值量。為此，森林資源資產(chǎn)價(jià)值計量的目標是從價(jià)值量角度反映行政區域森林資源資產(chǎn)的管理情況，具體而言，就是計量一定時(shí)期內森林資源資產(chǎn)的價(jià)值量及其變動(dòng)情況，從而為評價(jià)政府森林資源資產(chǎn)管理責任的履行情況提供信息，并為制定相關(guān)決策提供服務(wù)。

　　There are certain differences between the value measurement objectives of forest resource asset accounting in administrative regions and the value measurement objectives of biological asset accounting in forest resource asset evaluation and enterprise accounting standards. The determination of forest resource asset value through asset evaluation mainly provides a value scale for asset businesses such as forest rights trading, and its value measurement objective is to determine the transaction price of forest resource assets at a specific point in time and under specific transaction behaviors. In enterprise accounting, forest assets, as a category of biological assets, are measured for the purpose of calculating and allocating costs, thereby reflecting the operating results of the enterprise's forest assets. The government's accounting of forest resource assets within its jurisdiction belongs to the macro government accounting category, and its accounting purpose is to reflect the existence status, distribution structure, and value of forest resource assets. Therefore, the goal of measuring the value of forest resource assets is to reflect the management of forest resource assets in administrative regions from the perspective of value quantity. Specifically, it is to measure the value and changes of forest resource assets during a certain period of time, in order to provide information for evaluating the fulfillment of government forest resource asset management responsibilities and to provide services for making relevant decisions.

　?。ǘ﹥r(jià)值計量屬性

　?。?） Value measurement attribute

　　價(jià)值計量目標影響計量屬性的選擇。森林資源資產(chǎn)評估的目標是確定評估對象在特定交易行為下的交易價(jià)格，其價(jià)值屬性為公允價(jià)值，并根據特定交易行為，將公允價(jià)值分為市場(chǎng)價(jià)值和市場(chǎng)價(jià)值以外的價(jià)值類(lèi)型。企業(yè)會(huì )計對林木資產(chǎn)價(jià)值計量的目標是反映財務(wù)狀況和經(jīng)營(yíng)成果，在計量屬性方面，國際會(huì )計準則和我國企業(yè)會(huì )計準則采用了不同的價(jià)值計量屬性：《國際會(huì )計準則第41號——農業(yè)》（IAS 41）采用公允價(jià)值進(jìn)行計量，我國《企業(yè)會(huì )計準則第5號——生物資產(chǎn)》（CAS 5）采用歷史成本進(jìn)行計量。政府對管轄區域內森林資源資產(chǎn)核算的價(jià)值計量目標是反映政府公共責任履行情況，相比于歷史成本，公允價(jià)值計量能夠客觀(guān)反映區域內森林資源資產(chǎn)狀況和經(jīng)營(yíng)成果，及時(shí)對價(jià)值變動(dòng)進(jìn)行調整，持續跟蹤森林資源資產(chǎn)價(jià)值量變動(dòng)，也能與國家資產(chǎn)負債表體系相銜接。

　　The value measurement objective affects the selection of measurement attributes. The objective of forest resource asset evaluation is to determine the transaction price of the evaluated object under specific trading behaviors, with its value attribute being fair value, and to classify fair value into market value and value types outside of market value based on specific trading behaviors. The goal of enterprise accounting in measuring the value of forest assets is to reflect the financial condition and operating results. In terms of measurement attributes, international accounting standards and Chinese enterprise accounting standards adopt different value measurement attributes: International Accounting Standard No. 41- Agriculture (IAS 41) uses fair value for measurement, while Chinese Enterprise Accounting Standard No. 5- Biological Assets (CAS 5) uses historical cost for measurement. The value measurement objective of the government's accounting of forest resource assets within its jurisdiction is to reflect the government's fulfillment of public responsibilities. Compared with historical costs, fair value measurement can objectively reflect the status and operating results of forest resource assets in the region, adjust value changes in a timely manner, continuously track changes in the value of forest resource assets, and also connect with the national balance sheet system.

　　我國《企業(yè)會(huì )計準則第39號——公允價(jià)值計量》（CAS 39）將公允價(jià)值的內涵分為三個(gè)層次：第一層次是當活躍市場(chǎng)上存在相同資產(chǎn)時(shí)，將市場(chǎng)上相同資產(chǎn)的報價(jià)作為公允價(jià)值；第二層次是當活躍市場(chǎng)上沒(méi)有相同資產(chǎn)但有相似資產(chǎn)時(shí)，將相似資產(chǎn)的報價(jià)作為公允價(jià)值；第三層次是當市場(chǎng)上沒(méi)有相同或相似資產(chǎn)時(shí)，可以應用估值技術(shù)評估公允價(jià)值。CAS 39建立了會(huì )計資產(chǎn)計量與資產(chǎn)評估的聯(lián)系，公允價(jià)值的第二和第三層次帶有明顯的估計性質(zhì)，森林資源資產(chǎn)價(jià)值計量可采用第二或第三層次的技術(shù)解決資產(chǎn)交易市場(chǎng)不夠活躍對公允價(jià)值計量應用制約的問(wèn)題。CAS 39對公允價(jià)值計量的規定為行政區域森林資源資產(chǎn)核算的價(jià)值計量路徑提供了會(huì )計理論與方法支持。

　　The Chinese Accounting Standards for Enterprises No. 39- Fair Value Measurement (CAS 39) divides the connotation of fair value into three levels: the first level is to use the quoted price of the same asset in the active market as the fair value when the same asset exists in the market; The second level is to use the quoted price of similar assets as fair value when there are no identical assets but similar assets in the active market; The third level is when there are no identical or similar assets in the market, valuation techniques can be applied to evaluate fair value. CAS 39 establishes a connection between accounting asset measurement and asset valuation. The second and third levels of fair value have obvious estimation properties, and the measurement of forest resource asset value can use the second or third level techniques to solve the problem of insufficient activity in the asset trading market that restricts the application of fair value measurement. The provisions of CAS 39 on fair value measurement provide accounting theory and method support for the value measurement path of forest resource assets accounting in administrative regions.

　　三、森林資源資產(chǎn)價(jià)值計量方法

　　3、 Method for Measuring the Value of Forest Resource Assets

　?。ㄒ唬┥仲Y源資產(chǎn)價(jià)值計量的技術(shù)瓶頸

　?。?） Technical bottleneck in measuring the value of forest resource assets

　　目前，我國森林資源資產(chǎn)市場(chǎng)交易不活躍，森林資源資產(chǎn)公允價(jià)值計量需要應用森林資源資產(chǎn)評估技術(shù)。目前森林資源資產(chǎn)評估方面的技術(shù)規范有林業(yè)行業(yè)技術(shù)標準《森林資源資產(chǎn)評估技術(shù)規范》（LY/T 2407－2015）和中國資產(chǎn)評估協(xié)會(huì )發(fā)布的《資產(chǎn)評估執業(yè)準則——森林資源資產(chǎn)》，技術(shù)規范分別對林地資產(chǎn)、林木資產(chǎn)以及森林景觀(guān)資產(chǎn)制定了評估的技術(shù)方法。其中，林地資產(chǎn)價(jià)值評估技術(shù)主要有市場(chǎng)成交價(jià)比較法、林地期望價(jià)格法、年金資本化法、林地費用價(jià)法；林木資產(chǎn)的價(jià)值評估技術(shù)主要有木材市場(chǎng)價(jià)倒算法、市場(chǎng)成交價(jià)比較法、重置成本法、收益凈現值法；森林景觀(guān)資產(chǎn)的評估技術(shù)主要有市場(chǎng)成交價(jià)比較法、年金資本化法、模擬開(kāi)發(fā)法、重置成本法[21]。這些具體的價(jià)值評估方法是資產(chǎn)評估基本方法結合森林資源資產(chǎn)特點(diǎn)而產(chǎn)生的，森林資源資產(chǎn)評估方法以服務(wù)資產(chǎn)交易為主要目的，在林權轉讓、抵押貸款等微觀(guān)主體之間的資產(chǎn)交易業(yè)務(wù)中應用效果較好。

　　At present, the trading of forest resource assets in China's market is not active, and the fair value measurement of forest resource assets requires the application of forest resource asset evaluation techniques. At present, there are technical standards for forest resource asset evaluation, including the forestry industry technical standard "Technical Specification for Forest Resource Asset Evaluation" (LY/T 2407-2015) and the "Asset Evaluation Practice Standards - Forest Resource Assets" issued by the China Asset Appraisal Association. The technical specifications respectively develop evaluation methods for forest land assets, forest tree assets, and forest landscape assets. Among them, the valuation techniques for forest land assets mainly include market transaction price comparison method, forest land expected price method, annuity capitalization method, and forest land cost price method; The valuation techniques for forest assets mainly include the timber market price inversion algorithm, market transaction price comparison method, reset cost method, and net present value of earnings method; The evaluation techniques for forest landscape assets mainly include market transaction price comparison method, annuity capitalization method, simulated development method, and reset cost method [21]. These specific valuation methods are generated by combining the basic asset valuation methods with the characteristics of forest resource assets. The forest resource asset valuation methods are mainly aimed at serving asset transactions and have been applied effectively in asset transactions between micro entities such as forest rights transfer and mortgage loans.

　　森林資源資產(chǎn)核算以省域、市域或縣域為單位，屬于宏觀(guān)政府會(huì )計范疇，其價(jià)值計量技術(shù)有別于基于微觀(guān)主體之間資產(chǎn)交易的資產(chǎn)評估技術(shù)。理論上，直接將現有森林資源資產(chǎn)評估技術(shù)方法應用于區域森林資源資產(chǎn)核算，即逐項逐級進(jìn)行評估并匯總，也能夠得到區域內森林資源資產(chǎn)的總價(jià)值量，這種計量路徑雖然精度高，但存在專(zhuān)業(yè)性強、工作量大、投入高的問(wèn)題，難以適應核算業(yè)務(wù)按年度進(jìn)行公允價(jià)值計量的需求。因此，將公允價(jià)值作為行政區域森林資源資產(chǎn)核算的價(jià)值計量屬性，需要在現有森林資源資產(chǎn)評估技術(shù)的基礎上，研究設計適用于核算業(yè)務(wù)需求的價(jià)值計量技術(shù)方法。

　　Forest resource asset accounting is based on provincial, municipal, or county-level units and belongs to the macro government accounting category. Its value measurement technology is different from asset evaluation technology based on asset transactions between micro entities. In theory, applying existing forest resource asset evaluation techniques directly to regional forest resource asset accounting, that is, evaluating and summarizing each item step by step, can also obtain the total value of forest resource assets in the region. Although this measurement path has high accuracy, it has problems such as strong professionalism, large workload, and high investment, making it difficult to meet the needs of fair value measurement for accounting business on an annual basis. Therefore, using fair value as a value measurement attribute for the accounting of forest resource assets in administrative regions requires the research and design of value measurement techniques suitable for accounting business needs based on existing forest resource asset evaluation technologies.

　?。ǘ┥仲Y源資產(chǎn)價(jià)值計量的技術(shù)路徑

　?。?） Technical Path for Measuring the Value of Forest Resource Assets

　　為解決現有森林資源資產(chǎn)評估技術(shù)應用于核算業(yè)務(wù)進(jìn)行公允價(jià)值計量存在的問(wèn)題，可以借鑒土地基準地價(jià)制定和存貨期末可變現凈值分類(lèi)計量的思路設計技術(shù)路徑。不同類(lèi)型的森林資源資產(chǎn)可以根據引起質(zhì)量差異的因素進(jìn)行質(zhì)量分級，采用現有評估技術(shù)方法，抽樣評估每個(gè)質(zhì)量級別的平均單價(jià)，以各質(zhì)量級別的平均單價(jià)為基礎，即可計算出各質(zhì)量級別的價(jià)值量和森林資源資產(chǎn)的價(jià)值總量。該方法是在現有森林資源資產(chǎn)評估方法的基礎上，通過(guò)質(zhì)量分級和計算不同質(zhì)量級別平均單價(jià)的技術(shù)路徑進(jìn)行公允價(jià)值計量，可稱(chēng)為質(zhì)量?jì)r(jià)值法。

　　To solve the problems of applying existing forest resource asset evaluation techniques to accounting business for fair value measurement, a technical path can be designed by drawing on the ideas of setting land benchmark prices and classifying the net realizable value of inventory at the end of the period. Different types of forest resource assets can be classified based on factors that cause quality differences. Using existing evaluation techniques, the average unit price of each quality level can be sampled and evaluated. Based on the average unit price of each quality level, the value of each quality level and the total value of forest resource assets can be calculated. This method is based on the existing forest resource asset evaluation methods, and uses the technical path of quality grading and calculating the average unit price of different quality grades to measure fair value, which can be called the quality value method.

　　質(zhì)量?jì)r(jià)值法計量森林資源資產(chǎn)公允價(jià)值的技術(shù)要點(diǎn)為：首先將核算區域的林地資產(chǎn)和林木資產(chǎn)按照相應質(zhì)量級別劃分規則劃分為若干質(zhì)量級別，其中，林地資產(chǎn)按照引起林地質(zhì)量差異的因素進(jìn)行質(zhì)量劃分，林木資產(chǎn)可以根據樹(shù)種和林齡的不同組合進(jìn)行質(zhì)量級別劃分；然后對每個(gè)質(zhì)量級別的林地資產(chǎn)和林木資產(chǎn)抽取若干個(gè)具有代表性的樣點(diǎn)，對樣點(diǎn)進(jìn)行價(jià)值評估，計算各質(zhì)量級別的平均單價(jià)，并據此制作出核算區域林地資產(chǎn)和林木資產(chǎn)各質(zhì)量級別對應的單位價(jià)值一覽表；最后將各質(zhì)量級別平均單價(jià)與對應的林地資產(chǎn)和林木資產(chǎn)實(shí)物量相乘，計算出各個(gè)質(zhì)量級別森林資源資產(chǎn)的價(jià)值量，并匯總計算出核算區域森林資源資產(chǎn)的總價(jià)值量。

　　The technical points for measuring the fair value of forest resource assets using the quality value method are as follows: firstly, the forest land assets and forest assets in the accounting area are divided into several quality levels according to the corresponding quality level classification rules. Among them, forest land assets are classified according to the factors that cause differences in forest land quality, while forest land assets can be classified into quality levels based on different combinations of tree species and forest age; Then, several representative sample points are selected for each quality level of forest and tree assets, and their value is evaluated. The average unit price of each quality level is calculated, and based on this, a list of unit values corresponding to each quality level of forest and tree assets in the accounting area is created; Finally, the average unit price of each quality level is multiplied by the corresponding physical quantities of forest and timber assets to calculate the value of forest resource assets at each quality level, and the total value of forest resource assets in the accounting area is summarized and calculated.

　　質(zhì)量?jì)r(jià)值法是以均質(zhì)均價(jià)為基本原理的公允價(jià)值計量方法。依據經(jīng)濟學(xué)理論，森林資源資產(chǎn)的經(jīng)濟價(jià)值由稀缺性和有用性決定。在一定的區域范圍內，相同類(lèi)型的森林資源資產(chǎn)具有相同的稀缺性，因此其經(jīng)濟價(jià)值主要由其有用性所決定，而其有用性又取決于資產(chǎn)質(zhì)量。換句話(huà)說(shuō)，在一定的核算區域內，相同質(zhì)量的森林資源資產(chǎn)具有相同或相近的經(jīng)濟價(jià)值。將均質(zhì)均價(jià)的原理應用于區域森林資源資產(chǎn)核算的公允價(jià)值計量，以不同質(zhì)量級別選取樣點(diǎn)評估代替總量評估，能夠大幅度減少實(shí)務(wù)中的工作量，兼顧了計量精度和計量效率。

　　The quality value method is a fair value measurement method based on the principle of homogeneous average price. According to economic theory, the economic value of forest resource assets is determined by scarcity and usefulness. Within a certain regional scope, forest resource assets of the same type have the same scarcity, therefore their economic value is mainly determined by their usefulness, which in turn depends on the quality of the assets. In other words, within a certain accounting area, forest resource assets of the same quality have the same or similar economic value. Applying the principle of homogeneous average price to the fair value measurement of regional forest resource asset accounting, using different quality levels to select sample points for evaluation instead of total quantity evaluation, can significantly reduce the workload in practice and balance measurement accuracy and efficiency.

　?。ㄈ┥仲Y源資產(chǎn)價(jià)值計量的具體方法

　?。?） Specific methods for measuring the value of forest resource assets

　　1.林地資產(chǎn)質(zhì)量?jì)r(jià)值法

　　1. Forest asset quality value method

　?。?）林地資產(chǎn)質(zhì)量指標選取及評分

　　(1) Selection and scoring of forest asset quality indicators

　　質(zhì)量?jì)r(jià)值法的第一步是質(zhì)量分級，對林地資產(chǎn)質(zhì)量評價(jià)分級需要選擇合適的指標作為評定依據。指標的設置應當根據重要性原則，選取對林地資產(chǎn)質(zhì)量影響較大的因素。在林地保護利用規劃的林地質(zhì)量評價(jià)方案中，選取了林地土壤厚度、土壤類(lèi)型、坡度、坡向、坡位和交通區位6項因子[22]。該評價(jià)方案主要考量了林地資產(chǎn)的自然屬性和社會(huì )屬性，沒(méi)有涉及林地資產(chǎn)的經(jīng)濟屬性。為了使林地資產(chǎn)質(zhì)量分級更加科學(xué)地服務(wù)于質(zhì)量?jì)r(jià)值法的應用，本文分別從自然因素和社會(huì )經(jīng)濟因素兩方面選取具體指標，對林地資產(chǎn)質(zhì)量展開(kāi)評價(jià)。

　　The first step of the quality value method is quality grading, which requires selecting appropriate indicators as the basis for evaluating and grading the quality of forest assets. The setting of indicators should be based on the principle of importance, selecting factors that have a significant impact on the quality of forest land assets. In the forest land quality evaluation plan for forest land protection and utilization planning, six factors including soil thickness, soil type, slope, aspect, slope position, and transportation location were selected [22]. This evaluation plan mainly considers the natural and social attributes of forest land assets, and does not involve the economic attributes of forest land assets. In order to make the classification of forest land asset quality more scientifically serve the application of the quality value method, this article selects specific indicators from both natural and socio-economic factors to evaluate the quality of forest land assets.

　　自然因素指影響該片林地資產(chǎn)上林木生長(cháng)的自然條件，根據影響林木生長(cháng)適宜性的重要程度和森林資源調查數據，土壤、地形和氣候是主要的影響因素，其中，土壤和氣候決定土地潛力，體現林地資產(chǎn)生產(chǎn)力高低的差異。在具體指標的選取方面，土壤因素選取土壤厚度、土壤類(lèi)型兩個(gè)指標衡量土壤質(zhì)量；地形因素選取坡度、坡向和坡位三個(gè)指標；氣候因素選取年平均氣溫和年平均降水量指標。在森林資源資產(chǎn)調查數據中，土壤類(lèi)型、坡向、坡位為定性的、描述性的評價(jià)，土壤厚度、坡度、年平均氣溫和年平均降水量為定量評價(jià)，為了便于進(jìn)行綜合評分和質(zhì)量分級，需要對各指標進(jìn)行統一量化，本文采用10分制對各個(gè)指標的表現情況進(jìn)行評分。其中，土壤厚度、年平均氣溫和年平均降水量與林地質(zhì)量呈正相關(guān)關(guān)系；坡度與林地質(zhì)量為負相關(guān)關(guān)系；土壤類(lèi)型按中國土壤數據庫的土壤類(lèi)型分布，根據各種類(lèi)型土壤pH值、有機質(zhì)、氮、磷、鉀的含量及其分布特點(diǎn)、宜林程度等進(jìn)行分級；坡向、坡位指標按照《國家森林資源連續清查主要技術(shù)規定》中的劃分標準，并結合坡度、坡向、坡位的宜林程度進(jìn)行評分。自然因素中各指標分級和評分標準如表1所示。

　　Natural factors refer to the natural conditions that affect the growth of trees on the forest assets. Based on the importance of influencing the suitability of tree growth and forest resource survey data, soil, terrain, and climate are the main influencing factors. Among them, soil and climate determine land potential and reflect the differences in productivity of forest assets. In terms of selecting specific indicators, soil factors are measured by two indicators: soil thickness and soil type; Select three indicators for terrain factors: slope, aspect, and position; Climate factors are selected based on the annual average temperature and annual average precipitation indicators. In the forest resource asset survey data, soil type, slope orientation, and slope position are qualitative and descriptive evaluations, while soil thickness, slope gradient, annual average temperature, and annual average precipitation are quantitative evaluations. In order to facilitate comprehensive scoring and quality grading, it is necessary to quantify each indicator uniformly. This article uses a 10 point scale to score the performance of each indicator. Among them, soil thickness, annual average temperature, and annual average precipitation are positively correlated with forest quality; There is a negative correlation between slope and forest quality; Soil types are classified according to the distribution of soil types in the Chinese soil database, based on the pH value, organic matter, nitrogen, phosphorus, potassium content and distribution characteristics, and suitability for afforestation of various types of soil; The slope direction and slope position indicators are scored according to the classification standards in the "Main Technical Regulations for Continuous Inventory of National Forest Resources", and combined with the suitability of slope gradient, slope direction, and slope position for afforestation. The grading and scoring criteria for various indicators in natural factors are shown in Table 1.

　　社會(huì )經(jīng)濟因素包括森林資源資產(chǎn)所在地的政策法規、經(jīng)濟發(fā)展水平和交通區位。由于同一核算區域政策法規基本趨于一致，可以暫不考慮該指標的影響；經(jīng)濟發(fā)展水平選取GDP增速和城鎮化水平兩個(gè)指標，指標數據來(lái)自于《中國城鎮統計年鑒》和《中國統計年鑒》，且均與經(jīng)濟發(fā)展水平呈正相關(guān)關(guān)系；交通區位因素選取集材距離和運輸距離兩個(gè)指標，其中，集材距離指木材砍伐地到附近集材地的距離，運輸距離指集材地與交貨地點(diǎn)之間的距離。集材距離和運輸距離影響木材的運輸成本，因此與林地質(zhì)量呈負相關(guān)關(guān)系。林地資產(chǎn)社會(huì )經(jīng)濟因素分級和評分標準如表2所示。

　　Socioeconomic factors include policies and regulations, economic development level, and transportation location of the location of forest resource assets. Due to the convergence of policies and regulations in the same accounting region, the impact of this indicator can be temporarily disregarded; The level of economic development is selected as two indicators: GDP growth rate and urbanization level. The indicator data comes from the "China Urban Statistical Yearbook" and the "China Statistical Yearbook", both of which are positively correlated with the level of economic development; The transportation location factor selects two indicators: the distance between the timber cutting site and the nearby timber gathering site, and the transportation distance refers to the distance between the timber gathering site and the delivery location. The distance between lumber and transportation affects the transportation cost of wood, and therefore has a negative correlation with forest quality. The classification and scoring criteria for socio-economic factors of forest land assets are shown in Table 2.

　　森林資源資產(chǎn)清查的基本單位為森林小班，在設計選取評價(jià)指標后，需要對各小班狀況根據各個(gè)評價(jià)指標進(jìn)行量化評分，j小班中i指標的綜合分值用fij表示。

　　The basic unit for forest resource asset inventory is the forest sub class. After designing and selecting evaluation indicators, it is necessary to quantitatively score the status of each sub class based on each evaluation indicator. The comprehensive score of indicator i in sub class j is represented by fij.

　?。?）林地影響因素權重

　　(2) Weight of influencing factors on forest land

　　不同指標對林地資產(chǎn)質(zhì)量的影響程度存在差異，因此需要確定各指標的權重。目前，德?tīng)柗品ㄊ窃u價(jià)林地質(zhì)量時(shí)廣泛使用的方法，該方法通過(guò)咨詢(xún)林業(yè)領(lǐng)域專(zhuān)家學(xué)者，設計評分表并對所選取指標進(jìn)行專(zhuān)家評分。德?tīng)柗品ㄊ紫扔蓞⑴c評估的專(zhuān)家賦予各評價(jià)指標的相對重要性一個(gè)評價(jià)分數，然后計算每一個(gè)評價(jià)指標的平均分數，最后根據各個(gè)指標平均分的比值確定各指標的權重。在進(jìn)行專(zhuān)家打分的過(guò)程中，選取的專(zhuān)家應當熟悉森林資源資產(chǎn)狀況，有較高權威性和代表性，人數保證在15至20人為宜。此外，為了保證各個(gè)專(zhuān)家的獨立性，應在不協(xié)商的情況下獨立打分，并經(jīng)過(guò)多輪匿名征詢(xún)和意見(jiàn)反饋，形成最終分析結論。各指標權重的計算公式為：

　　The impact of different indicators on the quality of forest land assets varies, so it is necessary to determine the weights of each indicator. At present, the Delphi method is widely used to evaluate forest land quality. This method involves consulting forestry experts and scholars, designing a scoring table, and conducting expert evaluations on the selected indicators. The Delphi method first assigns a relative importance evaluation score to each evaluation indicator by the participating experts, then calculates the average score of each evaluation indicator, and finally determines the weight of each indicator based on the ratio of the average scores of each indicator. In the process of expert scoring, the selected experts should be familiar with the status of forest resource assets, have high authority and representativeness, and the number of people should be between 15 and 20. In addition, to ensure the independence of each expert, independent scoring should be conducted without consultation, and after multiple rounds of anonymous consultation and feedback, the final analysis conclusion should be formed. The calculation formula for the weight of each indicator is:

　　Wi=Ei/100

　　Wi=Ei/100

　　其中，Wi為第i個(gè)指標的權重，Ei為第i個(gè)指標經(jīng)過(guò)多輪打分后的平均分。

　　Among them, Wi is the weight of the i-th indicator, and Ei is the average score of the i-th indicator after multiple rounds of scoring.

　　經(jīng)過(guò)林業(yè)方面專(zhuān)家的多輪打分，最終確定各指標權重如表3所示。

　　After multiple rounds of scoring by forestry experts, the weights of each indicator were finally determined as shown in Table 3.

　?。?）測算林地各單元影響因素分值

　　(3) Calculate the score of influencing factors for each unit of forest land

　　在確定權重Wi和影響因素分值fij后，按下列公式計算各小班林地質(zhì)量綜合得分：

　　After determining the weight Wi and the score of influencing factors fij, calculate the comprehensive score of forest land quality for each sub class according to the following formula:

　　其中，Fj為j小班綜合分值，Wi為i因素權重，n代表因素個(gè)數，fij為j小班中i指標的分值。本文根據量化綜合分值，將所有小班劃分為5個(gè)級別：得分大于8分的為級別1，得分在6—8分的為級別2，得分在4—6分的為級別3，得分在2—4分的為級別4，得分小于2分的為級別5。

　　Among them, Fj is the comprehensive score of small class j, Wi is the weight of factor i, n represents the number of factors, and fij is the score of indicator i in small class j. This article divides all small classes into five levels based on quantitative comprehensive scores: level 1 for those with scores greater than 8, level 2 for those with scores between 6-8, level 3 for those with scores between 4-6, level 4 for those with scores between 2-4, and level 5 for those with scores less than 2.

　?。?）計算各質(zhì)量級別平均價(jià)值

　　(4) Calculate the average value of each quality level

　　在林地資產(chǎn)不同質(zhì)量級別中選取具有代表性的樣點(diǎn)小班，采用林地資產(chǎn)價(jià)值評估基本技術(shù)方法對樣點(diǎn)小班進(jìn)行價(jià)值量評估從而得到平均單價(jià)，若選取樣點(diǎn)有若干個(gè)，可以采用加權平均法得出各質(zhì)量級別的平均單價(jià)。林地資產(chǎn)樣點(diǎn)小班的選擇標準為降水、溫度、土壤條件具有一般性，地形地勢具有普遍性。

　　Select representative sample plots from different quality levels of forest assets, and use the basic technical methods of forest asset value assessment to evaluate the value of sample plots and obtain the average unit price. If there are several selected sample plots, the weighted average method can be used to obtain the average unit price of each quality level. The selection criteria for forest asset sample plots are that precipitation, temperature, soil conditions are general, and terrain and topography are universal.

　　在進(jìn)行價(jià)值評估的過(guò)程中，若該級別樣點(diǎn)具有近期交易信息，可以根據森林資源資產(chǎn)權屬交易資料，采用市場(chǎng)比較法按照交易類(lèi)型、日期等進(jìn)行修正，得到正常樣點(diǎn)小班的價(jià)值。若沒(méi)有近期交易信息，則根據樣點(diǎn)小班投入產(chǎn)出資料，采用林地資產(chǎn)評估的其他基本方法估算樣點(diǎn)價(jià)值。

　　In the process of value assessment, if the sample points at this level have recent transaction information, the market comparison method can be used to correct the transaction data based on the ownership of forest resource assets according to the transaction type, date, etc., to obtain the value of the normal sample point sub group. If there is no recent transaction information, the sample value will be estimated using other basic methods of forest asset evaluation based on the input-output data of the small sample group.

　?。?）計算林地資產(chǎn)價(jià)值量

　　(5) Calculate the value of forest land assets

　　以林地小班為基礎，統計整理各質(zhì)量級別的實(shí)物量，將各級別實(shí)物量與其對應的平均單價(jià)相乘，可以計算出各級林地資產(chǎn)的價(jià)值量；將各質(zhì)量級別林地資產(chǎn)價(jià)值進(jìn)行分類(lèi)匯總，可以得出林地資產(chǎn)的總價(jià)值量。

　　Based on the forest land sub class, the physical quantities of each quality level can be statistically organized. By multiplying the physical quantities of each level with their corresponding average unit prices, the value of forest land assets at all levels can be calculated; Classifying and summarizing the value of forest land assets at different quality levels can determine the total value of forest land assets.

　　2.林木資產(chǎn)質(zhì)量?jì)r(jià)值法

　　2. Forest asset quality value method

　　林木資產(chǎn)指生長(cháng)在林地之上的木本植物，是森林資源資產(chǎn)的重要組成部分。隨著(zhù)我國經(jīng)濟的發(fā)展，部分活立木成為商品進(jìn)入市場(chǎng)，但由于林木資產(chǎn)的生長(cháng)周期長(cháng)，難以預料的風(fēng)險多，如何準確、客觀(guān)、可靠、公允地計量林木資產(chǎn)的價(jià)值仍是需要深入研究的問(wèn)題。

　　Forest assets refer to woody plants that grow on forest land and are an important component of forest resource assets. With the development of our country's economy, some living trees have become commodities entering the market. However, due to the long growth cycle of forest assets and the many unpredictable risks, how to accurately, objectively, reliably, and fairly measure the value of forest assets is still a problem that needs in-depth research.

　?。?）質(zhì)量級別劃分

　　(1) Quality level classification

　　按照等級劃分的思路，林木資產(chǎn)也應當按照某種規則進(jìn)行質(zhì)量分級。相同樹(shù)種相同林齡的林木質(zhì)量具有一致性，因此林木資產(chǎn)可以根據樹(shù)種和林齡的不同組合情況進(jìn)行質(zhì)量級別劃分，其中，樹(shù)種按照核算區域實(shí)際林木生長(cháng)情況進(jìn)行統計；林齡按照幼齡林、中齡林、近成熟林、成熟林和過(guò)熟林5個(gè)齡組進(jìn)行劃分。這種劃分依據尊重了林木資產(chǎn)的自然生長(cháng)規律，在實(shí)踐工作中簡(jiǎn)便易行，又比較切合目前林木資產(chǎn)價(jià)值評估技術(shù)方法。

　　According to the classification system, forest assets should also be graded for quality based on certain rules. The quality of trees of the same species and age is consistent, so forest assets can be classified into quality levels based on different combinations of tree species and age. Tree species are counted according to the actual growth of trees in the accounting area; The forest age is divided into five age groups: young forest, middle-aged forest, near mature forest, mature forest, and over mature forest. This classification basis respects the natural growth laws of forest assets, is simple and feasible in practical work, and is more in line with current forest asset value evaluation techniques.

　?。?）計算各質(zhì)量級別平均價(jià)值

　　(2) Calculate the average value of each quality level

　　進(jìn)行林木價(jià)值計量時(shí)，分別選取不同樹(shù)種在對應齡組下的樣點(diǎn)小班，按照林木資產(chǎn)價(jià)值評估技術(shù)方法，如果存在活躍的林木交易市場(chǎng)，可以直接從交易市場(chǎng)獲取價(jià)值信息；如果不存在活躍的交易市場(chǎng)，分別采用重置成本法、收益現值法、市場(chǎng)價(jià)倒算法計算幼齡林、中齡林和近成熟林、成熟林和過(guò)熟林樣點(diǎn)小班的價(jià)值，從而作為對應組合類(lèi)型林木資產(chǎn)的平均單價(jià)。

　　When measuring the value of forest trees, small sample groups of different tree species under corresponding age groups are selected. According to the technical method of forest asset value evaluation, if there is an active forest trading market, value information can be directly obtained from the trading market; If there is no active trading market, the reset cost method, present value of earnings method, and market price inversion algorithm are used to calculate the value of small plots of young forest, middle-aged forest, near mature forest, mature forest, and over mature forest samples, which are then used as the average unit price of the corresponding combination type of forest assets.

　?。?）林木資產(chǎn)價(jià)值量計算

　　(3) Calculation of Forest Asset Value

　　歸集不同樹(shù)種和林齡的實(shí)物量，分別與對應的林木平均單價(jià)相乘，計算得出各質(zhì)量級別林木資產(chǎn)價(jià)值，以此匯總得到林木資產(chǎn)總價(jià)值量。

　　Collect the physical quantities of different tree species and forest ages, multiply them with the corresponding average unit price of trees, calculate the asset value of trees at each quality level, and summarize them to obtain the total value of forest assets.

　?。ㄋ模┥仲Y源資產(chǎn)價(jià)值計量結果的應用

　?。?） Application of Forest Resource Asset Value Measurement Results

　　質(zhì)量?jì)r(jià)值法的重點(diǎn)是將核算區域森林資源資產(chǎn)劃分為若干質(zhì)量級別，并采用現有成熟的森林資源資產(chǎn)評估技術(shù)方法計算出各質(zhì)量級別的平均單價(jià)，這個(gè)平均單價(jià)系列可以作為一定時(shí)間周期內的固定參數應用于價(jià)值計量，在這個(gè)時(shí)間周期之內，不同質(zhì)量級別森林資源資產(chǎn)的數量發(fā)生變動(dòng)，以變動(dòng)后的數量乘以固定的平均單價(jià)，即可計算出變動(dòng)后的價(jià)值量，用于該年度森林資源資產(chǎn)核算。平均單價(jià)系列的有效使用周期一般設定為3—5年，周期期滿(mǎn)或在周期內出現森林資源資產(chǎn)價(jià)格顯著(zhù)波動(dòng)時(shí)，應重新計算各質(zhì)量級別的平均單價(jià)。

　　The focus of the quality value method is to divide the forest resource assets in the accounting area into several quality levels, and use existing mature forest resource asset evaluation techniques to calculate the average unit price of each quality level. This average unit price series can be used as a fixed parameter for value measurement within a certain time period. During this time period, the quantity of forest resource assets of different quality levels changes. Multiplying the changed quantity by the fixed average unit price can calculate the changed value, which can be used for the accounting of forest resource assets for that year. The effective usage period of the average unit price series is generally set at 3-5 years. When the period expires or there is a significant fluctuation in the price of forest resource assets during the period, the average unit price of each quality level should be recalculated.

　　四、B縣國有森林資源資產(chǎn)價(jià)值計量案例

　　4、 Case Study on Valuation of State owned Forest Resource Assets in County B

　　本文以B縣為例，對該縣森林資源資產(chǎn)進(jìn)行案例研究。B縣為北方某省的山區縣，2020年初，該縣森林資源資產(chǎn)的總面積為11 624.49hm2，其中有林木生長(cháng)的林地面積為11 223.97hm2，占該縣林地總面積的96.55%。該縣林地和林木資產(chǎn)所有權、使用權均為國有，森林類(lèi)別均為生態(tài)公益林。B縣域內樹(shù)種主要有油松、落葉松、側柏、櫟樹(shù)、楊樹(shù)、樺木以及其他闊葉樹(shù)。

　　This article takes B County as an example to conduct a case study on its forest resource assets. B County is a mountainous county in a northern province. At the beginning of 2020, the total area of forest resources assets in the county was 11624.49 hectares, of which 11223.97 hectares were forest land with trees growing, accounting for 96.55% of the total forest land area in the county. The ownership and use rights of forest land and forest assets in the county are state-owned, and the forest categories are all ecological public welfare forests. The main tree species in County B include Pinus tabulaeformis, Larch, Cypress, Oak, Poplar, Birch, and other broad-leaved trees.

　　為進(jìn)行森林資源資產(chǎn)價(jià)值計量收集的資料包括：（1）森林資源資產(chǎn)規劃和調查數據以及B縣森林小班一覽表，其中記錄了森林資源資產(chǎn)的樹(shù)種、林齡、面積、蓄積等。（2）通過(guò)走訪(fǎng)當地進(jìn)行調查獲得的數據，包括B縣進(jìn)行森林培育和經(jīng)營(yíng)的造林成本、營(yíng)林成本、管護成本等。其中，第一年應造林成本分別為油松12 219.48元/hm2，落葉松12 594.48元/hm2，闊葉林12 113.19元/hm2，側柏12 219.48元/hm2，楊樹(shù)12 150.69元/hm2，樺木12 413.19元/hm2，櫟樹(shù)12  113.19元/hm2，第二、第三年營(yíng)林成本均為3 900元/hm2和3 000元/hm2；第四年起管護成本均為156元/hm2。（3）根據經(jīng)驗獲得的數據，包括各個(gè)樹(shù)種的投資收益率、出材率、優(yōu)勢樹(shù)種的生長(cháng)模型等。

　　The information collected for measuring the value of forest resource assets includes: (1) forest resource asset planning and survey data, as well as a list of forest sub classes in County B, which records the tree species, forest age, area, and volume of forest resource assets. (2) The data obtained through local investigation includes the afforestation cost, forest management cost, and management cost of forest cultivation and management in County B. Among them, the afforestation costs in the first year are Chinese pine at 1219.48 yuan/hm2, larch at 12594.48 yuan/hm2, broad-leaved forest at 12113.19 yuan/hm2, lateral cypress at 1219.48 yuan/hm2, poplar at 12150.69 yuan/hm2, birch at 1213.19 yuan/hm2, oak at 12113.19 yuan/hm2. The afforestation costs in the second and third years are both 3900 yuan/hm2 and 3000 yuan/hm2; From the fourth year onwards, the maintenance cost is 156 yuan/hm2. (3) Based on empirical data, including investment return rates, yield rates, and growth models of dominant tree species for various tree species.

　?。ㄒ唬┝值刭Y產(chǎn)價(jià)值計量

　?。?） Measurement of Forest Land Asset Value

　　1.林地資產(chǎn)平均單價(jià)

　　1. Average unit price of forest land assets

　　根據上述質(zhì)量?jì)r(jià)值法的流程，林地資產(chǎn)質(zhì)量通過(guò)土壤、氣候、地形、經(jīng)濟發(fā)展水平和交通區位五個(gè)方面進(jìn)行衡量，并對各個(gè)小班的綜合得分進(jìn)行計算。最終匯總得出各質(zhì)量級別小班的得分和分布狀況，具體結果如表4所示。

　　According to the process of the quality value method mentioned above, the quality of forest assets is measured through five aspects: soil, climate, terrain, economic development level, and transportation location, and the comprehensive score of each sub class is calculated. The final summary shows the scores and distribution of each quality level small class, as shown in Table 4.

　　由于該縣森林資源資產(chǎn)缺乏林地流轉價(jià)格，本文采用林地期望價(jià)值法計算各質(zhì)量級別價(jià)值，通過(guò)抽樣評估，最終計算出林地資產(chǎn)單價(jià)從1至5級別分別是10 771.48元、8 415.22元、6 058.96元、4 470.17元、1 898.47元。

　　Due to the lack of forest land transfer prices for forest resource assets in the county, this article uses the expected value method of forest land to calculate the value of each quality level. Through sampling evaluation, the final calculated unit price of forest land assets from level 1 to level 5 is 10771.48 yuan, 8415.22 yuan, 6058.96 yuan, 4470.17 yuan, and 1898.47 yuan, respectively.

　　2.林地資產(chǎn)價(jià)值量

　　2. Value of forest land assets

　　根據表4中不同林地質(zhì)量級別對應的面積與相應的平均單價(jià)，計算出各級別林地資產(chǎn)價(jià)值量，計算結果如表5所示。

　　According to the area and average unit price corresponding to different forest land quality levels in Table 4, the asset value of each level of forest land is calculated, and the calculation results are shown in Table 5.

　　從林地資產(chǎn)的實(shí)物量和價(jià)值量分布來(lái)看，第3級別林地資產(chǎn)占地面積最多，達到總面積的51.42%，價(jià)值量為36 213 071元；其次是第2級別，達到總面積的22.63%，價(jià)值量為22 139 019元，該縣林地質(zhì)量大部分處于中等水平。

　　From the distribution of physical quantity and value of forest assets, the third level forest assets occupy the largest area, accounting for 51.42% of the total area, with a value of 36213071 yuan; Next is the second level, which accounts for 22.63% of the total area and has a value of 22139019 yuan. Most of the forest land quality in the county is at a moderate level.

　?。ǘ┝帜举Y產(chǎn)價(jià)值計量

　?。?） Measurement of Forest Asset Value

　　1.林木資產(chǎn)平均單價(jià)

　　1. Average unit price of forest assets

　　對各個(gè)樹(shù)種的各齡組進(jìn)行樣點(diǎn)小班選取，計算各質(zhì)量級別的平均單價(jià)。由于當地缺乏成熟的林木交易市場(chǎng)，本文采用林木資產(chǎn)評估技術(shù)方法計算得出各質(zhì)量級別的平均單價(jià)，計算結果如表6所示。

　　Select small sample groups for each age group of various tree species and calculate the average unit price for each quality level. Due to the lack of a mature forest trading market in the local area, this article uses forest asset evaluation technology to calculate the average unit price of each quality level. The calculation results are shown in Table 6.

　　由表6可知，林木資產(chǎn)各質(zhì)量級別平均單價(jià)隨著(zhù)林齡的增長(cháng)出現了先下降再上升的趨勢，這主要是因為幼齡林采用了重置成本法，由于前期營(yíng)林、造林成本投入較多，導致幼齡林質(zhì)量?jì)r(jià)值高于中齡林；后期隨著(zhù)林木蓄積量的不斷增加，平均單價(jià)又有所回升，成熟林、過(guò)熟林伴隨著(zhù)主伐期的到來(lái)，價(jià)值達到頂峰，這一計算結果符合林木市場(chǎng)價(jià)格的基本趨勢，說(shuō)明通過(guò)抽樣評估計算得到的結果具有科學(xué)性。

　　According to Table 6, the average unit price of various quality levels of forest assets shows a trend of first decreasing and then increasing with the increase of forest age. This is mainly due to the use of the reset cost method in young forests, which resulted in higher quality value of young forests than middle-aged forests due to the higher investment in afforestation and reforestation costs in the early stage; With the continuous increase of forest stock volume in the later stage, the average unit price has rebounded, and mature and overripe forests reach their peak value with the arrival of the main cutting period. This calculation result is in line with the basic trend of forest market prices, indicating that the results obtained through sampling evaluation calculation are scientific.

　　2.林木資產(chǎn)價(jià)值量

　　2. Value of forest assets

　　根據該縣森林資源資產(chǎn)調查資料，對各樹(shù)種分齡組的實(shí)物量進(jìn)行統計分析，根據所得的實(shí)物量和對應的平均單價(jià)，計算出各個(gè)樹(shù)種相應齡組的價(jià)值量，進(jìn)行匯總計算可得到全部林木資產(chǎn)的價(jià)值量，計算結果如表7所示。

　　Based on the survey data of forest resource assets in the county, statistical analysis was conducted on the physical quantities of each tree species in different age groups. Based on the obtained physical quantities and corresponding average unit prices, the value of each tree species in the corresponding age group was calculated, and the value of all forest assets was obtained by summarizing and calculating. The calculation results are shown in Table 7.

　　根據表7可以看出，在B縣域內油松和落葉松價(jià)值量較高；在所有的齡組中，中齡林所占的價(jià)值量最高，其次是近成熟林；出現這一現象的原因是該縣林木資產(chǎn)大多數為20世紀90年代的人工林，落葉松和油松為當地的優(yōu)勢樹(shù)種，種植面積較大；此外，B縣位于我國北方山區，受氣候和土壤的影響，林木生長(cháng)周期較長(cháng)，達到中齡林一般需要20—30年，達到近成熟林一般需要30—40年，因此目前大多林木資產(chǎn)仍處在中齡林和近成熟林階段。

　　According to Table 7, it can be seen that the value of Pinus tabulaeformis and Larix gmelini is relatively high in County B; Among all age groups, the value of middle-aged forests is the highest, followed by nearly mature forests; The reason for this phenomenon is that most of the forest assets in the county are artificial forests from the 1990s, with larch and pine being the dominant tree species in the area and having a large planting area; In addition, B County is located in the mountainous areas of northern China. Due to the influence of climate and soil, the growth cycle of forest trees is relatively long. It generally takes 20-30 years to reach middle-aged forests and 30-40 years to reach near mature forests. Therefore, most of the forest assets are still in the stage of middle-aged and near mature forests.

　　五、結論

　　V. Conclusion

　　為解決行政區域森林資源資產(chǎn)核算面臨的價(jià)值計量問(wèn)題，本文在會(huì )計計量和資產(chǎn)評估技術(shù)方法的基礎上，構建了森林資源資產(chǎn)價(jià)值計量的質(zhì)量?jì)r(jià)值法，具有理論和實(shí)踐的雙重意義。在理論層面，提出為滿(mǎn)足行政區域森林資源資產(chǎn)價(jià)值計量目標，應將公允價(jià)值作為計量屬性，將森林資源資產(chǎn)評估方法作為基礎技術(shù)手段。在實(shí)踐層面，本文從森林資源資產(chǎn)價(jià)值計量的實(shí)際需求出發(fā)，按照成本效益原則設計了基于質(zhì)量分級和抽樣評估的質(zhì)量?jì)r(jià)值法，該方法在技術(shù)層面具有科學(xué)性，在操作層面具有可行性，為行政區域森林資源資產(chǎn)核算成為日常的、制度性的會(huì )計核算工作提供了技術(shù)支撐。

　　To solve the value measurement problem faced by the accounting of forest resource assets in administrative regions, this article constructs a quality value method for measuring the value of forest resource assets based on accounting measurement and asset evaluation techniques, which has both theoretical and practical significance. At the theoretical level, it is proposed that in order to meet the measurement objectives of forest resource asset value in administrative regions, fair value should be taken as the measurement attribute, and forest resource asset evaluation methods should be used as the basic technical means. At the practical level, this article starts from the actual needs of measuring the value of forest resource assets and designs a quality value method based on quality grading and sampling evaluation according to the principle of cost-effectiveness. This method is scientifically sound at the technical level and feasible at the operational level, providing technical support for the accounting of forest resource assets in administrative regions to become a daily and institutional accounting work.

　　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。

　　This article is contributed by the Friendship Contribution of Forest Resource Asset Evaluation For more related knowledge, please click http://wap.dmyv.cn/ Sincere attitude To provide you with comprehensive services We will gradually contribute more relevant knowledge to everyone.