林木資產(chǎn)價(jià)格評估：用材林森林資源轉讓價(jià)值評估探討

　　Valuation of Forest Assets: Exploration of the Value Assessment of Timber Forest Resource Transfer

　　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，隨著(zhù)社會(huì )主義市場(chǎng)經(jīng)濟體制的完善和集體林權制度改革的深入，林木資產(chǎn)價(jià)格評估在林業(yè)經(jīng)濟活動(dòng)中扮演著(zhù)越來(lái)越重要的角色。本文從用材林資源轉讓的視角出發(fā)，探討林木資產(chǎn)的特點(diǎn)、評估方法及其實(shí)際應用并結合案例分析。

　　The value of forest resource assets mainly provides a value scale for asset businesses such as forest rights trading. With the improvement of the socialist market economy system and the deepening of collective forest rights system reform, the evaluation of forest asset prices plays an increasingly important role in forestry economic activities. This article explores the characteristics, evaluation methods, and practical applications of forest assets from the perspective of timber resource transfer, and combines case analysis.

　　一、林木資產(chǎn)及經(jīng)營(yíng)的特點(diǎn)

　　1、 Characteristics of Forest Assets and Management

　　林木資產(chǎn)是資源性資產(chǎn)，它具有資源性資產(chǎn)的特點(diǎn),它既依托林地提供其生產(chǎn)的土壤，在形成過(guò)程中又凝結著(zhù)人類(lèi)的勞動(dòng),它的經(jīng)營(yíng)別具特點(diǎn),這些特點(diǎn)將影響林木資產(chǎn)的評估。

　　Forest assets are resource-based assets, which have the characteristics of resource-based assets. They not only rely on forest land to provide soil for production, but also embody human labor in the formation process. Their management has unique characteristics, which will affect the evaluation of forest assets.

　　1. 林木資產(chǎn)經(jīng)營(yíng)周期長(cháng)林木生長(cháng)和森林經(jīng)營(yíng)的長(cháng)期性森林資源資產(chǎn)是再生性資產(chǎn)，森林中林木的生長(cháng)有一定的規律，從幼林到成熟林，森林都處于生長(cháng)階段,各種林木成林成材周期也各有不同,每個(gè)階段的產(chǎn)量都不同,隨著(zhù)林分年齡的增大,產(chǎn)量也相應增加:經(jīng)營(yíng)森林所支出的成本也伴隨著(zhù)林分生長(cháng)全過(guò)程;林木資產(chǎn)的經(jīng)濟價(jià)值是隱含的，只有在林木采伐時(shí)才能取得收益。

　　1. Forest asset management cycle is long. Forest growth and forest management are long-term. Forest resource assets are regenerative assets, and the growth of trees in forests follows a certain pattern. From young forests to mature forests, forests are in the growth stage, and the maturity cycle of various trees is also different. The yield of each stage is different, and as the age of the forest stands increases, the yield also increases accordingly. The cost of managing forests also accompanies the entire process of forest growth; The economic value of forest assets is implicit, and profits can only be obtained during the logging process.

　　2. 儲蓄性資產(chǎn)和產(chǎn)品實(shí)物內涵的一致性林木資產(chǎn)的實(shí)物是活立木的材積(蓄積量),其每年的產(chǎn)品是活立木生長(cháng)的木材(生長(cháng)量)，而最終的產(chǎn)品是經(jīng)采伐利用獲得的木材材積。其資產(chǎn)與產(chǎn)品的物質(zhì)內涵是一樣的,這一特點(diǎn)就是林業(yè)的儲蓄性。

　　2. Consistency between savings assets and the physical content of products. The physical content of forest assets is the volume of standing timber (stock volume), and its annual product is the growth of standing timber (growth volume). The final product is the volume of timber obtained through logging and utilization. The material connotation of its assets and products is the same, which is the saving nature of forestry.

　　3. 營(yíng)林成本階段性差異營(yíng)林成本的階段性營(yíng)林成本貫穿于林木生長(cháng)全過(guò)程，但支出的成本階段性強，主要集中在初期，即幼林郁閉前，在幼林進(jìn)入郁閉后至林木主伐期間成本下降，每年僅要支付管護費(包括病蟲(chóng)害防治費、森林火災預防費和護林費)和地租。

　　3. Stage differences in forest management costs Stage differences in forest management costs Forest management costs run through the entire process of forest growth, but the cost of expenditure is highly phased, mainly concentrated in the early stages, that is, before the young forest canopy closes. After the young forest enters the canopy closure period, the cost decreases during the main logging period, and only management fees (including pest control fees, forest fire prevention fees, and forest protection fees) and rent need to be paid annually.

　　4. 地域差異大地域的差異性林木資產(chǎn)是依附在林地上的，由于林地立地質(zhì)量不同,同一年齡、同一樹(shù)種、同一培育措施的林分其生長(cháng)狀況不一樣,價(jià)格也相差很大,即使生長(cháng)狀態(tài)一致由于地利等級不一樣,其價(jià)格也有較大的差異。

　　4. There are significant regional differences. Forest assets are attached to forest land, and due to differences in site quality, forest stands of the same age, species, and cultivation measures have different growth conditions and prices. Even if the growth conditions are the same, due to differences in geographical grade, their prices also vary greatly.

　　二、林木資產(chǎn)評估的測算公式及理論依據參考《林木資產(chǎn)價(jià)格評估技術(shù)規范》（LY/T2407-2015）規定，用材林林木資產(chǎn)評估可以選用的評估方法主要有市場(chǎng)法、收益法、重置成本法；市場(chǎng)法包括木材市場(chǎng)價(jià)倒算法、市場(chǎng)成交價(jià)比較法;收益法包括收獲現值法、年金資本化法、周期收益資本化法;成本法包括重置成本法、林地費用法等，以下就實(shí)務(wù)中較為適用幾種方法進(jìn)行介紹。

　　2、 The calculation formula and theoretical basis for forest asset evaluation refer to the "Technical Specification for Forest Asset Price Evaluation" (LY/T2407-2015). The evaluation methods that can be used for timber forest asset evaluation mainly include market method, income method, and reset cost method; The market approach includes the timber market price inversion algorithm and the market transaction price comparison method; The income approach includes the present value of earnings method, annuity capitalization method, and periodic income capitalization method; The cost method includes reset cost method, forest land expense method, etc. The following introduces several methods that are more applicable in practice.

　　1.木材市場(chǎng)價(jià)倒算法

　　1. Wood market price inversion algorithm

　　(1)基本原理：木材市場(chǎng)價(jià)倒算法又稱(chēng)剩余價(jià)值法，是將被評估林木資產(chǎn)皆伐后所得木材的市場(chǎng)銷(xiāo)售總收入，扣除木材生產(chǎn)經(jīng)營(yíng)所消耗的成本和合理利潤，剩余價(jià)值部分作為林木資產(chǎn)評估值的一種方法。

　　(1) Basic principle: The timber market price inversion algorithm, also known as the residual value method, is a method of evaluating the value of timber assets by deducting the cost and reasonable profit of timber production and operation from the total market sales revenue of timber obtained after the evaluation of timber assets. The residual value is used as the valuation value of timber assets.

　　(2)計算公式E=W-C-FE：林木資產(chǎn)評估值;W：銷(xiāo)售總收入;C:木材生產(chǎn)經(jīng)營(yíng)成本(包括但不限于人工成本、采購成本、銷(xiāo)售費用、財務(wù)費用)F:木材生產(chǎn)經(jīng)營(yíng)利潤(木材采伐者的合理利潤)。當森林培育與木材生產(chǎn)經(jīng)營(yíng)采伐為同一方時(shí)，應考慮評估目的等因素，確定是否扣減木材生產(chǎn)經(jīng)營(yíng)利潤(F)

　　(2) Calculation formula E=W-C-FE: Forest asset evaluation value; W: Total sales revenue; C: Wood production and operation costs (including but not limited to labor costs, procurement costs, sales expenses, financial expenses) F: Wood production and operation profits (reasonable profits of wood loggers). When forest cultivation and timber production and management logging are the same party, factors such as evaluation purposes should be considered to determine whether to deduct the profits from timber production and management (F)

　　2.市場(chǎng)成交價(jià)比較法

　　2. Market transaction price comparison method

　　(1)基本原理：市場(chǎng)成交價(jià)比較法是將相同或類(lèi)似的森林資源資產(chǎn)的現行市場(chǎng)成交價(jià)格作為比較基礎，通過(guò)價(jià)格變動(dòng)、林分質(zhì)量的調整，估算擬評估森林資源資產(chǎn)價(jià)值的一種方法。同一評估對象一般選取三個(gè)及三個(gè)以上交易案例作為參照，對各交易案例成交價(jià)格調整后，采用簡(jiǎn)單算術(shù)平均法、加權算術(shù)平均法、中位數法、眾數法、綜合分析法等的其中一種方法計算確定評估結果。

　　(1) Basic principle: The market transaction price comparison method is a method of estimating the value of forest resource assets to be evaluated by comparing the current market transaction prices of the same or similar forest resource assets, adjusting for price changes and forest stand quality. Generally, three or more transaction cases are selected as references for the same evaluation object. After adjusting the transaction prices of each transaction case, one of the methods such as simple arithmetic mean, weighted arithmetic mean, median, mode, and comprehensive analysis is used to calculate and determine the evaluation results.

　　(2)計算公式(簡(jiǎn)單算術(shù)平均法)。

　　(2) Calculation formula (simple arithmetic mean method).

　　式中:E：林木資產(chǎn)評估值評估值；×：擬評估森林資產(chǎn)的實(shí)物量；Ki:第i個(gè)交易案例林分質(zhì)量綜合調整系數；Kbi:第i個(gè)交易案例物價(jià)調整系數；G:廠(chǎng)第i個(gè)交易案例市場(chǎng)交易價(jià)格；N:交易案例個(gè)數。

　　In the formula: E: Evaluation value of forest assets; X: The physical quantity of forest assets to be evaluated; Ki: Comprehensive adjustment coefficient for forest stand quality in the i-th transaction case; Kbi: Price adjustment coefficient for the i-th transaction case; G: The market transaction price of the i-th transaction case of the factory; N: Number of transaction cases.

　　3.收獲現值法(1)基本原理:收獲現值法是通過(guò)預測林分生長(cháng)到主伐時(shí)可生產(chǎn)的木材的數量，利用木材市場(chǎng)價(jià)倒算法測算出其立木的價(jià)值并將其折成現值，然后扣除評估基準日后到主伐前預計要進(jìn)行各項經(jīng)營(yíng)措施成本(含地租)的折現值，將其剩余部分作為被評估林木資產(chǎn)的評估值。

　　3. Harvesting Present Value Method (1) Basic Principle: The harvesting present value method predicts the amount of wood that can be produced when the forest stands grow to the main cutting stage, calculates the value of the standing wood using the wood market price inversion algorithm, and converts it into present value. Then, after deducting the discounted value of the expected operating costs (including land rent) from the evaluation benchmark date to the main cutting stage, the remaining part is used as the evaluation value of the evaluated forest asset.

　　(2)計算公式

　　(2) Calculation formula

　　E:森林資源價(jià)值

　　E: Value of forest resources

　　林齡為 n 年時(shí)單位面積林分實(shí)際蓄積量;m:mu:按林木生長(cháng)預測模型計算的蓄積量;

　　The actual volume of forest stands per unit area when the forest age is n years; m: Mu: Volume calculated based on the forest growth prediction model;

　　1n:年主伐時(shí)單位面積林分理論蓄積量;f，f:原木、小徑材出材率;W.，w:原木、小徑材平均木材銷(xiāo)售價(jià)格;C，C，:原木、小徑材生產(chǎn)經(jīng)營(yíng)成本;F，F:原木、小徑材木材生產(chǎn)經(jīng)營(yíng)段利潤V:年平均管護費用:

　　1n: Theoretical volume per unit area of forest stand during annual main logging; f. F: Yield of logs and small diameter logs; W. W: Average selling price of logs and small diameter logs; C，C， Production and operation costs of logs and small diameter logs; F. F: Profit of the production and operation section of logs and small diameter timber V: Annual average management and maintenance cost:

　　n:林分年齡;

　　n: Forest age;

　　u:主伐年齡;

　　u: Age of attack;

　　p:投資收益率。

　　p: Investment return rate.

　　4.周期收益資本化法(1)基本原理：周期收益資本化法是將被評估林木資產(chǎn)穩定的周期收益，按適當的投資收益率折算出資產(chǎn)的價(jià)值。(2)計算公式:

　　4. Fundamental principle of cyclic income capitalization method (1): The cyclic income capitalization method converts the stable cyclic income of the evaluated forest assets into the value of the assets at an appropriate investment return rate. (2) Calculation formula:

　　式中:E:林木資產(chǎn)評估值;K:林分質(zhì)量調整系數，一般根據待評估的林分與標準林分的蓄積或胸徑指標進(jìn)行調整;Au:參照林分u年主伐時(shí)的凈收益，木材銷(xiāo)售收入扣除采運成本、銷(xiāo)售費用、管理費用、財務(wù)費用、有關(guān)稅費、木材經(jīng)營(yíng)的合理利潤后的部分;Aa、Ab參照林分第a，b年的間伐和其他純收益(n>a，b時(shí)，Aa、Ab=0);Ci：評估基準日后至主伐期間的年營(yíng)林成本;u一經(jīng)營(yíng)周期;n一林分年齡;P：投資收益率，一般采用平均收益率進(jìn)行測算

　　In the formula: E: Forest asset evaluation value; K: The forest quality adjustment coefficient is generally adjusted based on the volume or diameter at breast height indicators of the evaluated forest and the standard forest; Au: Referring to the net income of the forest stand during the main cutting in year u, the portion of timber sales revenue after deducting transportation costs, sales expenses, management expenses, financial expenses, relevant taxes, and reasonable profits from timber management; Aa and Ab refer to the thinning and other net income of the forest in years a and b (when n>a and b, Aa、Ab=0); Ci: Annual forest management cost from the evaluation benchmark date to the main logging period; U business cycle; N is the age of the forest stand; P: The investment return rate is generally calculated using the average return rate

　　5. 重置成本法(1)基本原理：重置成本法是按現時(shí)的工價(jià)及生產(chǎn)水平，重新?tīng)I造一塊與被評估林木資產(chǎn)相類(lèi)似的資產(chǎn)所需的成本費用，作為被評估林木資產(chǎn)價(jià)值的方法。(2)計算公式：

　　5. Basic principle of reset cost method (1): The reset cost method is a method of assessing the value of the evaluated forest asset by using the cost of rebuilding an asset similar to the evaluated forest asset based on the current labor price and production level. (2) Calculation formula:

　　式中:E：林木資產(chǎn)評估值;K：林分質(zhì)量綜合調整系數Ci:第i年以現時(shí)工價(jià)及生產(chǎn)水平為標準計算的生產(chǎn)成本，主要包括各年投入的勞動(dòng)力工資、物質(zhì)消耗、地租、管理費用等:n:林分年齡;P:投資收益率

　　In the formula: E: Evaluation value of forest assets; K: Comprehensive adjustment coefficient Ci for forest stand quality: Production cost calculated based on current labor prices and production levels in the i-th year, mainly including labor wages, material consumption, land rent, management expenses, etc. invested in each year: n: Forest stand age; P: Investment return rate

　　三、案例分析

　　3、 Case analysis

　　案例一：某公司擬轉讓近期收購的80公頃杉木林，該林分經(jīng)營(yíng)類(lèi)型為一般用材林，林齡為25年，處于成熟林組，林分平均胸徑為18厘米，平均樹(shù)高為16米，平均蓄積為160立方米/公頃，需評估該小班林木資產(chǎn)的市場(chǎng)價(jià)值。據調查相關(guān)技術(shù)經(jīng)濟指標為:

　　Case 1: A company intends to transfer 80 hectares of recently acquired fir forest, which is a general timber forest with a forest age of 25 years. It is in the mature forest group, with an average diameter at breast height of 18 centimeters, an average tree height of 16 meters, and an average volume of 160 cubic meters per hectare. The market value of the forest assets in this small group needs to be evaluated. According to the survey, the relevant technical and economic indicators are:

　?、倌静膬r(jià)格。木材價(jià)格以委托評估資產(chǎn)附近林產(chǎn)品交易市場(chǎng)木材銷(xiāo)售價(jià)為基礎，結合待評估林木資產(chǎn)的實(shí)際平均胸徑綜合確定木材的平均售價(jià)。經(jīng)調查分析，杉原木售價(jià)800元/立方米，杉綜合材售價(jià)650元/立方米。

　?、?Wood prices. The price of timber is based on the sales price of timber in the forest product trading market near the entrusted evaluation asset, and the average selling price of timber is determined by combining the actual average breast height diameter of the evaluated forest asset. After investigation and analysis, the selling price of fir logs is 800 yuan/cubic meter, and the selling price of fir composite timber is 650 yuan/cubic meter.

　?、谀静慕?jīng)營(yíng)成本。木材經(jīng)營(yíng)成本主要包含伐區設計費、檢尺費、采運費、銷(xiāo)售費用、管理費用等，以出材量為計算基數，合計為170元/立方米。

　?、?Wood operating costs. The operating cost of timber mainly includes cutting area design fee, measuring fee, mining fee, sales fee, management fee, etc., calculated based on the output of timber, totaling 170 yuan/cubic meter.

　?、勰静匿N(xiāo)售稅費。木材銷(xiāo)售稅費主要包含增值稅、城建稅、維簡(jiǎn)費、不可預見(jiàn)費等合計按銷(xiāo)售收入的18.0%征收。

　?、?Wood sales tax and fee. The sales tax for timber mainly includes value-added tax, urban construction tax, maintenance fees, unforeseeable expenses, etc., which are levied at a total rate of 18.0% of the sales revenue.

　?、苣静慕?jīng)營(yíng)利潤率。按主伐成本的16.0%計算。

　?、?Profit margin of timber management. Calculated at 16.0% of the main cutting cost.

　?、莩霾穆?。按委估資產(chǎn)地方標準《××市縣林區商品林主要樹(shù)種出材率表》，胸徑為18厘米的杉木出材率為70%(其中原木25%、綜合材45%)。根據上述指標，評估過(guò)程及結論如下:木材銷(xiāo)售收入W=80×160×25%×800+80×160×45%×650=6,304,000(元）木材生產(chǎn)經(jīng)營(yíng)成本C=(80×160×25%+80×160×45%）×170+6,304,000.00×18%=1,523,200.00+1,134,720.00=2,657,920（元）木材生產(chǎn)經(jīng)營(yíng)利潤F=2,657,920×16%=425,267.20（元）

　?、?Material output rate. According to the local standard for asset valuation, the yield rate of main tree species in commercial forests in the forest area of XX city and county is 70% for Chinese fir with a breast height diameter of 18 centimeters (including 25% for logs and 45% for composite timber). Based on the above indicators, the evaluation process and conclusion are as follows: Wood sales revenue W=80 × 160 × 25% × 800+80 × 160 × 45% × 650=6304000 (yuan) Wood production and operation cost C=(80 × 160 × 25%+80 × 160 × 45%) × 170+6304000.00 × 18%=152320.00+1134720.00=2657920 (yuan) Wood production and operation profit F=2657920 × 16%=425267.20 (yuan)

　　林木評估值E=W-C-F=6,304,000-2,657,920-425,267.20=3,220,812.80（元）

　　Forest assessment value E=W-C-F=6304000-2657920-425267.20=3220812.80 (yuan)

　　案例二：現有某國有林場(chǎng)擬轉讓一塊面積為100畝的杉木中齡林，年齡為14年，畝蓄積為10立方米，經(jīng)營(yíng)目標為中徑材(其主伐年齡為26年)，標準參照林分主伐時(shí)平均畝蓄積為18立方米，林齡為14年的標準參照林分的平均畝蓄積為9立方米，假設該林分不需要間伐，有關(guān)技術(shù)經(jīng)濟指標如下:

　　Case 2: A state-owned forest farm plans to transfer a 100 acre middle-aged Chinese fir forest with an age of 14 years and a stock volume of 10 cubic meters per acre. The management goal is to produce medium diameter timber (with a main cutting age of 26 years), and the standard is based on the average stock volume of 18 cubic meters per acre during the main cutting of the forest stand. The standard is based on the average stock volume of 9 cubic meters per acre during the main cutting of the forest stand with an age of 14 years. Assuming that the forest stand does not require thinning, the relevant technical and economic indicators are as follows:

　?、贍I(yíng)林成本:管護費用為5元/畝·年，地租為48元/畝·年;

　?、?Forest management cost: The management and maintenance fee is 5 yuan/mu · year, and the rent is 48 yuan/mu · year;

　?、谏寄玖种鞣r(shí)林木單位蓄積凈收益為400元/立方米;

　?、?The net income per unit of timber during the main logging of Chinese fir forest is 400 yuan/cubic meter;

　?、弁顿Y收益率為8%計算該林分的林木資產(chǎn)評估值。由于該林木經(jīng)營(yíng)不存在間伐，且評估基準日至主伐時(shí)各年營(yíng)林成本相同，故收獲現值法公式可簡(jiǎn)化為:林分質(zhì)量綜合調整系K=委估林分每畝蓄積量÷同林齡標準宗地的每畝蓄積量=10÷9=1.11主伐時(shí)每畝蓄積量=標準參照林分主伐時(shí)平均畝蓄積×林分質(zhì)量綜合調整系K=18×1.11=20（立方/畝）林木評估值=294158.34-39941.215=254217.125（元）

　?、?Calculate the forest asset evaluation value of the forest stand with an investment return rate of 8%. Due to the absence of thinning in the management of this forest, and the same annual forest management costs from the evaluation reference date to the main cutting, the formula for the present value of harvest method can be simplified as follows: the comprehensive adjustment system for forest quality K=the volume per mu of the evaluated forest ÷ the volume per mu of the same forest age standard plot=10 ÷ 9=1.11. The volume per mu during the main cutting=the average volume per mu during the main cutting of the standard reference forest × the comprehensive adjustment system for forest quality K=18 × 1.11=20 (cubic meters per mu). The forest evaluation value is 294158.34-39941.215=254217.125 (yuan)

　　四、需要進(jìn)行林權資產(chǎn)評的相關(guān)經(jīng)濟行為

　　4、 Related economic activities that require forest tenure asset evaluation

　　1、林權流轉集體林權制度改革，使林地經(jīng)營(yíng)權、林木所有權落實(shí)到千家萬(wàn)戶(hù)，隨著(zhù)市場(chǎng)經(jīng)濟的發(fā)展，林地土地經(jīng)營(yíng)權、林木所有權流轉等經(jīng)濟行為越來(lái)越頻繁，林權流轉雙方為維護各自的切身利益，就需要聘請評估機構對需流轉的土地經(jīng)營(yíng)權、林木所有權進(jìn)行評估；一份專(zhuān)業(yè)公允的評估報告即維護了交易雙方的切身利益，又是稅務(wù)機構依法計稅的主要依據。

　　1. The reform of the collective forest rights system for the transfer of forest rights has enabled the implementation of forest land management rights and forest ownership to millions of households. With the development of the market economy, economic activities such as the transfer of forest land management rights and forest ownership have become increasingly frequent. In order to safeguard their respective interests, both parties involved in forest rights transfer need to hire evaluation agencies to assess the land management rights and forest ownership that need to be transferred; A professional and fair evaluation report not only safeguards the vital interests of both parties in the transaction, but also serves as the main basis for tax authorities to calculate taxes in accordance with the law.

　　2、林權抵押貸款隨著(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)，對資金的需求也越來(lái)越多，中國銀監會(huì )、國家林業(yè)局、國土資源部為重點(diǎn)支持林業(yè)經(jīng)營(yíng)主體的涉林資金需求，推廣林權按揭抵押貸款、林權直接抵押貸款、林權反擔保抵押貸款、林權流轉交易貸款、林權流轉合同鑒證貸款、“林權抵押+林權收儲+森林保險”貸款等林權抵押貸款模式，銀行在放貸過(guò)程中為了確定抵押貸款額度和預防金融風(fēng)險，就需要請資產(chǎn)評估機構對森林資源資產(chǎn)進(jìn)行評估。

　　2. With the reform of the forest tenure system and the development of the forestry economy, some forest tenure owners have an increasing demand for funds to develop the forestry economy and expand forestry industry operations. The China Banking Regulatory Commission, the State Forestry Administration, and the Ministry of Land and Resources focus on supporting the forest related funding needs of forestry management entities, promoting forest tenure mortgage loans, forest tenure direct mortgage loans, forest tenure counter guarantee mortgage loans, forest tenure transfer transaction loans, forest tenure transfer contract authentication loans, "forest tenure mortgage+forest tenure collection and storage+forest insurance" loans and other forest tenure mortgage loan models. In the lending process, banks need to invite asset appraisal institutions to evaluate forest resource assets in order to determine the amount of mortgage loans and prevent financial risks.

　　3. 開(kāi)辦林業(yè)保險業(yè)務(wù)林業(yè)生產(chǎn)的周期長(cháng)，為林業(yè)生產(chǎn)者減少由于自然災害、森林火災所造成的損失，化解森林經(jīng)營(yíng)風(fēng)險，政策性和商業(yè)性林業(yè)保險業(yè)務(wù)需求也越來(lái)越多。而開(kāi)展林業(yè)保險，也需由森林資源評估機構對森林資源價(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。

　　3. Establishing forestry insurance business has a long production cycle, reducing losses caused by natural disasters and forest fires for forestry producers, resolving forest management risks, and increasing demand for policy and commercial forestry insurance business. To carry out forestry insurance, forest resource assessment agencies also need to evaluate the value of forest resources 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.

　　結語(yǔ)

　　Conclusion

　　林木資產(chǎn)價(jià)格評估是林業(yè)經(jīng)濟活動(dòng)中的重要環(huán)節。一份客觀(guān)公允的資產(chǎn)評估報告，可以為林權交易、金融支持和風(fēng)險管理提供有力支撐，促進(jìn)林業(yè)資源的可持續利用和市場(chǎng)化發(fā)展。

　　The evaluation of forest asset prices is an important part of forestry economic activities. An objective and fair asset valuation report can provide strong support for forest rights trading, financial support, and risk management, promoting the sustainable utilization and market-oriented development of forestry resources.

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

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