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。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。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。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。根據林木資源資產(chǎn)，按照林齡或起源采用不同的評估方法進(jìn)行評估，評估方法主要有市場(chǎng)價(jià)倒算法、收獲現值法、重置 成本法、林地期望價(jià)法、年金資本化法。其中屬成熟林及過(guò)熟林，采用市場(chǎng)價(jià)倒算法進(jìn)行評估；屬中齡林及近熟林，采用收獲現值法進(jìn)行評估；屬幼齡林，采用重置成本法進(jìn)行評估；屬天然林，采用年金資本化法進(jìn)行評估。對于林地采用林地期望價(jià)法。

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

　　二、估值方法介紹（1）市場(chǎng)價(jià)倒算法市場(chǎng)價(jià)倒算法是用被評估林木采伐后所得的木材的市場(chǎng)銷(xiāo)售總收入，扣除木材經(jīng)營(yíng)所消耗的成本（含有關(guān)稅費）及合理利潤后，將剩余部分作為林木資產(chǎn)的評估價(jià)值的方法；（2）收獲現值法收獲現值法是利用收獲表預測的被評估森林資源資產(chǎn)在主伐、間伐時(shí)純收益的折現值，扣除評估后到主伐期間所支出的營(yíng)林生產(chǎn)成本折現值的差額，作為被 評估森林資源資產(chǎn)評估值的一種方法；（3）重置成本法重置成本法是按現時(shí)的工價(jià)及生產(chǎn)水平重新?tīng)I造一塊與被評估森林資源資產(chǎn)相類(lèi)似的資產(chǎn)所需的成本費用，作為被評估森林資源資產(chǎn)的評估值；（4）年金資本化法年金資本化法是將被評估林地資產(chǎn)每年相對穩定的地租收益作為資本投資收益，按適當的投資收益率估算林地評估值的方法；（5）林地期望價(jià)法林地期望價(jià)法評估對象為林地使用權，以實(shí)現森林永續利用為前提并假定每個(gè)輪伐期林地上的收益相同，支出也相同，從無(wú)林地造林開(kāi)始進(jìn)行計算，將無(wú)窮多個(gè)輪伐期的凈收益全部折為現值累加求和作為擬評估林地資產(chǎn)評估值。增值主要原因為存貨均為森林資源，入賬成本為歷史成本，而對中林齡、近熟林、成熟林、過(guò)熟林及林地使用權采用的評估方法為收益法或市場(chǎng)法，是從市場(chǎng)變現的角度體現評估值。

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

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

　　This article is dedicated to the evaluation of forestry asset prices 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 Coming soon.