森林資源資產(chǎn)評估不是一項新生事物，但是隨著(zhù)社會(huì )主義市場(chǎng)經(jīng)濟體制和集體林權制度改革的深入，以及林業(yè)資源資產(chǎn)規范化、法制化管理的需要，森林資源資產(chǎn)評估正在各地興起，越來(lái)越引起林業(yè)、金融等相關(guān)部門(mén)及林權所有者的高度重視。下面，本文就森林資源資產(chǎn)評估問(wèn)題作以初步的探討。01森林資源資產(chǎn)評估的必然性和重要性（一）森林資源資產(chǎn)評估的必然性

　　Forest resource asset assessment is not a new thing, but with the deepening of the socialist market economy system and collective forest rights system reform, as well as the need for standardized and legal management of forestry resource assets, forest resource asset assessment is emerging in various regions, and is increasingly receiving high attention from forestry, finance and other relevant departments as well as forest rights owners. Below, this article provides a preliminary exploration of the issue of forest resource asset assessment. The Necessity and Importance of Forest Resource Asset Evaluation (1) The Necessity of Forest Resource Asset Evaluation

　　隨著(zhù)社會(huì )主義市場(chǎng)經(jīng)濟的發(fā)展和集體林權制度改革的深入，林地經(jīng)營(yíng)權和林木所有權主體都發(fā)生了巨大變化，實(shí)現了由單純國有、集體所有向農民個(gè)體和社會(huì )其他經(jīng)營(yíng)主體的轉變，林權流轉、林權抵押貸款等經(jīng)濟活動(dòng)日趨活躍，對森林資源資產(chǎn)評估的需求不斷擴大，森林資源資產(chǎn)評估已經(jīng)成為必然。

　　With the development of the socialist market economy and the deepening of the reform of the collective forest rights system, there have been significant changes in the ownership of forest land management rights and forest trees, achieving a transformation from pure state-owned and collective ownership to individual farmers and other social management entities. Economic activities such as forest rights transfer and mortgage loans are becoming increasingly active, and the demand for forest resource asset evaluation is constantly expanding. Forest resource asset evaluation has become inevitable.

　?。ǘ┥仲Y源資產(chǎn)評估的重要性

　?。?） The Importance of Forest Resource Asset Assessment

　　森林資源資產(chǎn)評估在林業(yè)、金融等經(jīng)濟活動(dòng)中具有十分重要的作用。

　　The assessment of forest resource assets plays a crucial role in economic activities such as forestry and finance.

　　1、森林資源資產(chǎn)評估，是林權流轉的需要

　　1. Forest resource asset assessment is necessary for the transfer of forest rights

　　集體林權制度改革，使林地經(jīng)營(yíng)權、林木所有權落實(shí)到了干家萬(wàn)戶(hù)，由于各種原因，必然出現林地經(jīng)營(yíng)權、林木所有權流轉，林權流轉雙方為維護各自的切身利益，都會(huì )請森林資源資產(chǎn)評估機構作出符合實(shí)際的評估，使雙方利益都得到切實(shí)保護。

　　The reform of the collective forest rights system has enabled the implementation of forest land management rights and forest tree ownership to thousands of households. Due to various reasons, there will inevitably be a transfer of forest land management rights and forest tree ownership. In order to safeguard their respective vital interests, both parties to the transfer of forest rights will request forest resource asset evaluation institutions to make practical evaluations, so that the interests of both parties can be effectively protected.

　　2、森林資源資產(chǎn)評估，是林權抵押貸款的需要

　　2. Forest resource asset assessment is a requirement for forest tenure mortgage loans

　　伴隨著(zhù)林權制度改革和林業(yè)經(jīng)濟的發(fā)展，有的林權所有者為發(fā)展林業(yè)經(jīng)濟，擴大林業(yè)產(chǎn)業(yè)經(jīng)營(yíng)，但由于資金不足，向銀行部門(mén)提出林權抵押貸款要求，銀行部門(mén)為了確定抵押貸款額度和預防金融風(fēng)險，必須請資產(chǎn)評估機構對森林資源資產(chǎn)進(jìn)行評估，做到心里托底。

　　With the reform of forest tenure system and the development of forestry economy, some forest tenure owners, in order to develop forestry economy and expand forestry industry operation, but due to insufficient funds, have requested forest tenure mortgage loans from the banking department. In order to determine the mortgage loan amount and prevent financial risks, the banking department must invite asset appraisal institutions to evaluate forest resource assets, ensuring a sense of security.

　　3、森林資源資產(chǎn)評估，是防止國有森林資源資產(chǎn)流失的需要

　　3. Forest resource asset assessment is necessary to prevent the loss of state-owned forest resource assets

　　按照林業(yè)改革的進(jìn)程，除集體林權制度改革外，國有林場(chǎng)改革已經(jīng)提到工作13程上來(lái)。國有林場(chǎng)森林資源資產(chǎn)流轉與集體林權流轉有所不同，為防止森林資源資產(chǎn)不流失，除財政部門(mén)國資委實(shí)行監管以外，還必須進(jìn)行森林資源資產(chǎn)評估。一方面是防止國有森林資源資產(chǎn)流失。另一方面也切實(shí)保護了流轉雙方的經(jīng)濟利益。

　　According to the process of forestry reform, in addition to the reform of the collective forest tenure system, the reform of state-owned forest farms has been put on the 13th agenda. The transfer of forest resource assets in state-owned forest farms is different from the transfer of collective forest rights. In order to prevent the loss of forest resource assets, in addition to supervision by the financial department and the State owned Assets Supervision and Administration Commission, forest resource asset evaluation must also be conducted. On the one hand, it is to prevent the loss of state-owned forest resource assets. On the other hand, it also effectively protects the economic interests of both parties involved in the circulation.

　　4、森林資源資產(chǎn)評估，是開(kāi)辦林業(yè)保險業(yè)務(wù)的需要

　　4. Forest resource asset assessment is necessary for establishing forestry insurance business

　　目前，各地為減少林業(yè)由于自然災害、森林火災所造成的損失，化解森林經(jīng)營(yíng)風(fēng)險，正在推動(dòng)政策性和商業(yè)性林業(yè)保險業(yè)務(wù)的開(kāi)展。而開(kāi)展林業(yè)保險，也必須由森林資源評估機構對林地面積、林木價(jià)值進(jìn)行評估，以確定保費額度。如果遭受自然災害和森林火災，還要進(jìn)行現場(chǎng)評估，以確定保險理賠的額度。02森林資源資產(chǎn)評估存在的問(wèn)題從近年來(lái)森林資源資產(chǎn)評估的實(shí)踐和調查情況看，主要存在以下四個(gè)方面問(wèn)題：

　　At present, in order to reduce the losses caused by natural disasters and forest fires in forestry and resolve forest management risks, various regions are promoting the development of policy and commercial forestry insurance business. To carry out forestry insurance, it is also necessary for forest resource assessment agencies to evaluate the forest area and forest value in order to determine the premium amount. If suffering from natural disasters and forest fires, on-site assessments must also be conducted to determine the amount of insurance claims. From the practice and investigation of forest resource asset assessment in recent years, there are four main problems in the evaluation of forest resource assets:

　?。ㄒ唬┥仲Y源資產(chǎn)評估機構不足

　?。?） Insufficient forest resource asset assessment institutions

　　由于社會(huì )主義市場(chǎng)經(jīng)濟的發(fā)展，特別是集體林權制度改革后出現了大量的林權流轉和林權抵押貸款，都需要進(jìn)行森林資源資產(chǎn)評估。但是，真正有能力從事森林資源資產(chǎn)評估的機構卻嚴重不足，遠遠不能滿(mǎn)足實(shí)際需要。

　　Due to the development of socialist market economy, especially after the reform of collective forest tenure system, a large number of forest tenure transfers and forest tenure mortgage loans have emerged, which require forest resource asset evaluation. However, there is a serious shortage of institutions with the ability to engage in forest resource asset assessment, which is far from meeting practical needs.

　　目前，各地森林資源資產(chǎn)評估機構大致可分為三種類(lèi)型：一是具有資產(chǎn)評估資質(zhì)的一般性資產(chǎn)評估公司(所)；二是由林業(yè)部門(mén)批準，依托林業(yè)調查規劃設計單位設立的森林資源資產(chǎn)評估服務(wù)機構；三是物價(jià)鑒定機構。就這些評估機構目前狀況來(lái)看，存在以下幾個(gè)方面的具體問(wèn)題：

　　At present, forest resource asset assessment institutions in various regions can be roughly divided into three types: first, general asset assessment companies (institutions) with asset assessment qualifications; The second is a forest resource asset assessment service institution approved by the forestry department and established based on forestry survey, planning, and design units; The third is the price appraisal agency. Based on the current situation of these evaluation agencies, there are specific problems in the following aspects:

　　1、既有資產(chǎn)評估資質(zhì)，又有森林資源資產(chǎn)評估能力的評估機構甚少

　　1. There are few evaluation institutions that have both asset evaluation qualifications and forest resource asset evaluation capabilities

　　森林資源資產(chǎn)本身具有與其它資產(chǎn)不同的特殊性，這就要求從事森林資源資產(chǎn)評估人員，不但要有從事一般資產(chǎn)評估業(yè)務(wù)素質(zhì)，而且還必須具備豐富的林業(yè)專(zhuān)業(yè)知識，熟悉林業(yè)法律法規和相關(guān)的技術(shù)規程等方面素質(zhì)。森林資源資產(chǎn)大部分處于山區，林種樹(shù)種多樣化，條件艱苦，資產(chǎn)清查工作量大、難度大，一般評估機構無(wú)法依靠自身的人力物力來(lái)完成。即使完成評估，也會(huì )導致評估結果不具有科學(xué)性、客觀(guān)性，不能反映森林資源資產(chǎn)的實(shí)際價(jià)值，會(huì )給有關(guān)需求各方帶來(lái)一定風(fēng)險。

　　Forest resource assets themselves have special characteristics that are different from other assets, which requires personnel engaged in forest resource asset evaluation to not only have the ability to engage in general asset evaluation business, but also have rich forestry professional knowledge, familiarity with forestry laws and regulations, and related technical regulations. Most of the forest resource assets are located in mountainous areas, with diverse forest species and harsh conditions. The workload and difficulty of asset inventory are high, and general evaluation institutions cannot rely on their own manpower and material resources to complete it. Even if the evaluation is completed, it will result in evaluation results that are not scientific and objective, and cannot reflect the actual value of forest resource assets, which will bring certain risks to relevant demand parties.

　　2、由林業(yè)主管部門(mén)批準設立的森林資源資產(chǎn)評估機構，其機構與評估結果的合法性、有效性受到質(zhì)疑

　　2. The legality and effectiveness of the forest resource asset assessment institution established with the approval of the forestry regulatory department and its assessment results have been questioned

　　雖然這些評估機構及從業(yè)人員有著(zhù)豐富的林業(yè)專(zhuān)業(yè)知識和實(shí)踐經(jīng)驗，但比較缺乏一般性資產(chǎn)評估的業(yè)務(wù)知識，行政管理制度不健全，機構獨立性較差，風(fēng)險意識不強。因此，林業(yè)部門(mén)內設的評估機構的法律地位和其評估結果受到有關(guān)方面質(zhì)疑。

　　Although these evaluation institutions and practitioners have rich forestry professional knowledge and practical experience, they lack general asset evaluation business knowledge, have incomplete administrative management systems, poor institutional independence, and weak risk awareness. Therefore, the legal status and evaluation results of the evaluation agencies established within the forestry department have been questioned by relevant parties.

　?。ǘ秃闲陨仲Y源資產(chǎn)評估人才匱乏

　?。?） Shortage of talent in the assessment of composite forest resource assets

　　森林資源資產(chǎn)評估，是森林資源資產(chǎn)由實(shí)物量向價(jià)值量的轉化過(guò)程。評估報告的質(zhì)量高低，取決于實(shí)物量調查結果的真實(shí)性、可靠性和轉化過(guò)程，取決于資產(chǎn)評估人員對專(zhuān)業(yè)知識的掌握和實(shí)踐經(jīng)驗與能力。森林資源資產(chǎn)具有動(dòng)態(tài)存在性、分布廣闊性、生物多樣性、地域差異性、效益多重性、經(jīng)營(yíng)長(cháng)期性等諸多特點(diǎn)。

　　Forest resource asset assessment is the process of transforming forest resource assets from physical quantity to value. The quality of the evaluation report depends on the authenticity, reliability, and conversion process of the physical quantity survey results, as well as the professional knowledge, practical experience, and ability of the asset appraisers. Forest resource assets have many characteristics such as dynamic existence, wide distribution, biodiversity, regional differences, multiple benefits, and long-term management.

　　因此，在評估過(guò)程中，除考慮一般評估因素外，還要針對森林資源資產(chǎn)的自身特點(diǎn)進(jìn)行現場(chǎng)詳盡調查，對當地林地經(jīng)營(yíng)權承包價(jià)格、林產(chǎn)品市場(chǎng)價(jià)格進(jìn)行調查等等。因此，就要求森林資源資產(chǎn)評估人員不僅應具有一般資產(chǎn)評估理論知識和實(shí)踐經(jīng)驗，還必須具有扎實(shí)的林業(yè)基礎知識，熟悉林業(yè)生產(chǎn)經(jīng)營(yíng)過(guò)程，掌握林業(yè)的法律法規和方針政策，熟知當地林產(chǎn)品價(jià)格和林地承包價(jià)格。目前，這樣全面的復合型的專(zhuān)業(yè)人才比較匱乏，也直接地影響了森林資源資產(chǎn)評估工作的開(kāi)展和評估結果質(zhì)量。

　　Therefore, in the evaluation process, in addition to considering general evaluation factors, it is also necessary to conduct detailed on-site investigations based on the characteristics of forest resource assets, such as investigating the local forest land management rights contract prices, forest product market prices, and so on. Therefore, it is required that forest resource asset appraisers not only have general theoretical knowledge and practical experience in asset appraisal, but also must have solid forestry basic knowledge, be familiar with forestry production and operation processes, master forestry laws, regulations and policies, and be familiar with local forest product prices and forest land contract prices. At present, there is a shortage of comprehensive and versatile professional talents, which directly affects the development of forest resource asset assessment work and the quality of assessment results.

　?。ㄈ┥仲Y源資產(chǎn)交易市場(chǎng)不健全

　?。?） The forest resource asset trading market is not sound

　　我國林業(yè)改革與工業(yè)、農業(yè)等其他行政改革相對滯后，森林資源資產(chǎn)按照社會(huì )主義經(jīng)濟規律運作，可以說(shuō)是剛剛起步。因而，造成了森林資源資產(chǎn)交易市場(chǎng)建立較晚，規模不大，交易量較少，運作不規范。同時(shí)，也帶來(lái)了森林資源資產(chǎn)評估滯后，也容易給銀行、保險等金融部門(mén)開(kāi)展林權抵押貸款、林業(yè)保險業(yè)務(wù)帶來(lái)風(fēng)險，給林農利益帶來(lái)傷害，給國有森林資源資產(chǎn)造成不應有的流失，也給涉林司法訴訟帶來(lái)困難。

　　China's forestry reform lags behind other administrative reforms such as industry and agriculture, and forest resource assets operate according to socialist economic laws, which can be said to be just starting. Therefore, the establishment of the forest resource asset trading market was relatively late, the scale was small, the trading volume was low, and the operation was not standardized. At the same time, it has also brought about a lag in the evaluation of forest resource assets, which can easily pose risks to financial departments such as banks and insurance in carrying out forest right mortgage loans and forestry insurance business, causing harm to the interests of forest farmers, causing undue loss of state-owned forest resource assets, and making it difficult for forestry related judicial litigation.

　?。ㄋ模ι仲Y源資產(chǎn)評估理論研究和行政立法做得不夠

　?。?） Insufficient theoretical research and administrative legislation on forest resource asset assessment

　　一是理論研究落后于實(shí)踐。森林資源資產(chǎn)評估是一門(mén)科學(xué)，是一種專(zhuān)門(mén)行業(yè)。但目前對森林資源資產(chǎn)評估的產(chǎn)生和發(fā)展，地位與作用，專(zhuān)業(yè)基礎知識等研究不夠，缺乏用先進(jìn)的理論指導實(shí)踐。二是行政立法處于空白狀態(tài)。從全國到地方，沒(méi)有一部完整的關(guān)于森林資源資產(chǎn)評估的行政法規，缺少行業(yè)標準和技術(shù)規程。雖然各地出臺了一些紅頭文件，對森林資源資產(chǎn)評估起到了一定的規范作用，但還沒(méi)有走上法制化管理的軌道。上述問(wèn)題的存在，制約了森林資源資產(chǎn)評估事業(yè)的健康發(fā)展，應該采取有效的對策和措施，認真加以解決。03解決森林資源資產(chǎn)評估問(wèn)題的對策解決森林資源資產(chǎn)評估中存在的問(wèn)題，要從當前與長(cháng)遠相結合加以考慮，需要資產(chǎn)評估行業(yè)與林業(yè)行業(yè)密切配合，共同推動(dòng)，加強對森林資源資產(chǎn)評估工作的調查研究，制定切實(shí)可行的行業(yè)規定和相關(guān)評估標準，由地方人大和政府出臺有關(guān)森林資源資產(chǎn)評估方面的法規，從而使森林資源資產(chǎn)評估事業(yè)走上正常發(fā)展的軌道。

　　One reason is that theoretical research lags behind practice. Forest resource asset assessment is a science and a specialized industry. However, there is currently insufficient research on the emergence and development, status and role, professional basic knowledge, etc. of forest resource asset assessment, and a lack of advanced theoretical guidance for practice. Secondly, administrative legislation is in a blank state. From national to local levels, there is no complete administrative regulation on forest resource asset assessment, and there is a lack of industry standards and technical regulations. Although some red headed documents have been issued in various regions to regulate the evaluation of forest resource assets, they have not yet entered the track of legal management. The existence of the above problems has constrained the healthy development of forest resource asset evaluation, and effective measures should be taken to seriously solve them. The countermeasures to solve the problems in forest resource asset assessment should be considered from both the current and long-term perspectives. It is necessary for the asset assessment industry and the forestry industry to closely cooperate and jointly promote the investigation and research of forest resource asset assessment work, formulate practical and feasible industry regulations and related assessment standards, and have local people's congresses and governments issue regulations on forest resource asset assessment, so as to put the forest resource asset assessment industry on a normal development track.

　?。ㄒ唬┡囵B森林資源資產(chǎn)評估人才

　?。?） Cultivate talents for forest resource asset evaluation

　　培養人才，建立一支高素質(zhì)森林資源資產(chǎn)評估人才隊伍，是發(fā)展森林資源資產(chǎn)評估事業(yè)的基礎和根本。一是從近期看，為適應當前業(yè)務(wù)需要，可采取短期培訓方式培養森林資源資產(chǎn)評估人員。在培訓內容上，一方面可由從事一般資產(chǎn)評估的專(zhuān)家傳授林業(yè)專(zhuān)業(yè)知識，另一方面由林業(yè)專(zhuān)家傳授林業(yè)專(zhuān)業(yè)知識，實(shí)行優(yōu)勢互補，知識互補，著(zhù)重培養一批復合型森林資源資產(chǎn)評估人才。二是從長(cháng)遠看，可在林業(yè)、農業(yè)等大專(zhuān)院校增設森林資源資產(chǎn)評估專(zhuān)業(yè)，培養一批這方面的專(zhuān)業(yè)人才，為今后更好地開(kāi)展森林資源資產(chǎn)評估，打下良好的人才基礎。

　　Cultivating talents and establishing a high-quality team of forest resource asset evaluation talents is the foundation and fundamental for the development of forest resource asset evaluation. Firstly, in the near future, to meet the current business needs, short-term training can be adopted to train forest resource asset assessors. In terms of training content, on the one hand, experts engaged in general asset evaluation can impart forestry professional knowledge, and on the other hand, forestry experts can impart forestry professional knowledge, implementing complementary advantages and knowledge, and focusing on cultivating a group of composite forest resource asset evaluation talents. Secondly, in the long run, forest resource asset assessment majors can be established in forestry, agriculture and other colleges and universities to cultivate a group of professionals in this field, laying a solid talent foundation for better forest resource asset assessment in the future.

　?。ǘ┱虾鸵幏冬F有森林資源資產(chǎn)評估機構，使之具備森林資源資產(chǎn)評估資質(zhì)和能力

　?。?） Integrate and standardize existing forest resource asset assessment institutions to equip them with qualifications and capabilities for forest resource asset assessment

　　目前，各地評估行業(yè)多種資格并存，部門(mén)分割現象比較普遍。為整合和規范現有森林資源資產(chǎn)評估機構，使其成為社會(huì )公認的，具有資質(zhì)和能力森林資源資產(chǎn)評估機構，可由各級發(fā)展和改革部門(mén)牽頭，工商、林業(yè)、物價(jià)等部門(mén)密切配合，對現有評估機構進(jìn)行認定和整合，規范業(yè)務(wù)經(jīng)營(yíng)范圍。新認定和整合的評估機構，必須擁有一般評估專(zhuān)業(yè)人員和林業(yè)專(zhuān)業(yè)技術(shù)人員，形成最佳組合。

　　At present, various qualifications coexist in the evaluation industry in different regions, and departmental segmentation is quite common. To integrate and standardize existing forest resource asset evaluation institutions, making them socially recognized, qualified, and capable forest resource asset evaluation institutions, development and reform departments at all levels can take the lead, with close cooperation from industry and commerce, forestry, price and other departments, to recognize and integrate existing evaluation institutions, and standardize their business scope. Newly recognized and integrated evaluation institutions must have a combination of general evaluation professionals and forestry technical professionals to form the best combination.

　?。ㄈ┮婪ㄒ酪庨_(kāi)展森林資源資產(chǎn)評估。逐步走向法制管理軌道

　?。?） Carry out forest resource asset assessment in accordance with laws and regulations. Gradually moving towards the track of legal management

　　一是地方人大、政府盡快出臺符合當地實(shí)際的森林資源資產(chǎn)評估方面條例或規定，從法律上加以規范。二是在各地森林資源資產(chǎn)評估實(shí)踐基礎上，不斷總結經(jīng)驗，加強調查的研究，由國務(wù)院出臺《森林資源資產(chǎn)評估條例》，使之更加完善，更加具有法律效力。三是從事森林資源資產(chǎn)評估的機構及其人員，要依法依規開(kāi)展森林資源資產(chǎn)評估業(yè)務(wù)。近期要認真執行各級政府及有關(guān)部門(mén)出臺的暫行規定和有關(guān)文件，待正式法律法規出臺后，要嚴格依法依規辦事。從而做好森林資源資產(chǎn)實(shí)物量調查和價(jià)值量計算工作，為需要森林資源資產(chǎn)評估的各方做好有償服務(wù)。

　　Firstly, local people's congresses and governments should quickly introduce regulations or rules on forest resource asset evaluation that are in line with local conditions, and regulate them legally. Secondly, based on the practice of forest resource asset assessment in various regions, we will continuously summarize experience, strengthen investigation and research, and the State Council will issue the "Regulations on Forest Resource Asset Assessment" to make it more perfect and legally effective. Thirdly, institutions and their personnel engaged in forest resource asset assessment must carry out forest resource asset assessment business in accordance with laws and regulations. In the near future, we must conscientiously implement the temporary regulations and relevant documents issued by governments at all levels and relevant departments. After the formal laws and regulations are issued, we must strictly follow the law and regulations. So as to carry out the physical quantity investigation and value calculation of forest resource assets, and provide paid services for all parties who need forest resource asset evaluation.

　?。ㄋ模┘訌娚仲Y源資產(chǎn)評估理論研究。用先進(jìn)的理論指導實(shí)踐

　?。?） Strengthen the theoretical research on forest resource asset assessment. Guiding Practice with Advanced Theory

　　國家職能部門(mén)、各級黨委政策研究部門(mén)和政府相關(guān)職能部門(mén)都要加強對森林資源資產(chǎn)評估方面的調查和理論研究，用理論指導森林資源資產(chǎn)評估的立法與實(shí)踐，使其更加具有科學(xué)性、規范性、穩定性和長(cháng)期性，對我國生態(tài)建設、林業(yè)產(chǎn)業(yè)發(fā)展和整個(gè)評估行業(yè)起到積極的推動(dòng)作用。

　　National functional departments, policy research departments of party committees at all levels, and relevant government functional departments should strengthen investigations and theoretical research on forest resource asset assessment, use theory to guide the legislation and practice of forest resource asset assessment, make it more scientific, standardized, stable, and long-term, and play a positive role in promoting ecological construction, forestry industry development, and the entire assessment industry in China.