經(jīng)濟林是森林資源的重要組成部分，經(jīng)濟林的經(jīng)營(yíng)是林業(yè)生產(chǎn)的重要內容之一。許多經(jīng)濟林樹(shù)木的果實(shí)、種子、花、葉、皮、根、樹(shù)脂、樹(shù)液等可加工提煉成油料、淀粉、香料、漆料、配料、樹(shù)脂、單寧、藥物等物質(zhì)。這些物質(zhì)都是社會(huì )經(jīng)濟建設和人民生活所不可缺少的。

　　Economic forests are an important component of forest resources, and the management of economic forests is one of the important contents of forestry production. The fruits, seeds, flowers, leaves, bark, roots, resin, sap, and other substances of many economic forest trees can be processed and refined into oilseeds, starch, spices, paints, ingredients, resins, tannins, medicines, and other substances. These substances are indispensable for social and economic development as well as people's livelihoods.

　　經(jīng)濟林是經(jīng)濟效益較高的林種。根據原林業(yè)部《森林資源調查主要技術(shù)規定》，經(jīng)濟林林種還可分為四個(gè)二級林種：

　　Economic forests are forest species with high economic benefits. According to the "Main Technical Regulations for Forest Resource Survey" of the former Ministry of Forestry, economic forest species can also be divided into four secondary forest species:

　　1、油料林：以生產(chǎn)油料為主要目的的林木，如生產(chǎn)食用油的油茶、油橄欖、油棕等，生產(chǎn)工業(yè)用油的油桐、烏桕及山蒼子等。

　　1. Oilseed forest: a type of forest primarily used for producing oil crops, such as oil tea, olives, and palm trees for producing edible oil, as well as tung trees, Chinese tallow trees, and Chinese parasol trees for producing industrial oil.

　　2、特種經(jīng)濟林：以生產(chǎn)工業(yè)原料、藥材為主要目的的林木，如生產(chǎn)工業(yè)原料的橡膠林、黑荊林等栲膠原料林，黃檀等紫膠寄主林，漆樹(shù)林，生產(chǎn)藥材的杜仲林、厚樸林、銀杏林、黃柏林等。

　　2. Special economic forests: trees mainly used for the production of industrial raw materials and medicinal herbs, such as rubber forests, black oak forests and other tannin extract raw material forests for the production of industrial raw materials, host forests of purple gum such as rosewood, lacquer forests, Eucommia ulmoides forests, Eucommia ulmoides forests, Ginkgo biloba forests, Huangbailin forests for the production of medicinal herbs, etc.

　　3、果樹(shù)林：以生產(chǎn)各種干鮮果品為主要目的的林木，如生產(chǎn)鮮果的柑、柿、桔、蘋(píng)果、梨、荔枝、龍眼、桃、李等，生產(chǎn)干果的板栗、錐栗、核桃等。

　　3. Fruit forest: a type of forest primarily used for producing various dry and fresh fruits, such as oranges, persimmons, tangerines, apples, pears, lychees, longans, peaches, plums, etc. for producing fresh fruits, and chestnuts, chestnuts, walnuts, etc. for producing dried fruits.

　　4、其他經(jīng)濟林：以生產(chǎn)其他副特產(chǎn)品的林木，如茶樹(shù)林、桑樹(shù)林。

　　4. Other economic forests: trees that produce other by-products, such as tea forests and mulberry forests.

　　經(jīng)濟林經(jīng)營(yíng)的經(jīng)濟效益見(jiàn)效快、受益的時(shí)間長(cháng)、經(jīng)濟效果好，是山區農民脫貧致富的重要途徑。經(jīng)濟林資源資產(chǎn)是農村村民和鄉村集體經(jīng)濟組織的重要資產(chǎn)。這些資產(chǎn)應如何界定？如何進(jìn)行評估？這也是當前森林資源資產(chǎn)化管理的一個(gè)重要問(wèn)題。這些問(wèn)題的解決，必須從經(jīng)濟林經(jīng)營(yíng)的特點(diǎn)出發(fā)，分析其資產(chǎn)的性質(zhì)，從而確定經(jīng)濟林資源資產(chǎn)界定和資產(chǎn)評估的方法。

　　The economic benefits of economic forest management are fast, long-lasting, and effective, making it an important way for farmers in mountainous areas to lift themselves out of poverty and become prosperous. Economic forest resource assets are important assets for rural villagers and rural collective economic organizations. How should these assets be defined? How to conduct evaluation? This is also an important issue in the current asset management of forest resources. The solution to these problems must start from the characteristics of economic forest management, analyze the nature of its assets, and determine the methods for defining and evaluating economic forest resource assets.

　　一、經(jīng)濟林資源資產(chǎn)的經(jīng)營(yíng)特點(diǎn)

　　1、 Management characteristics of economic forest resource assets

　　(一)種類(lèi)繁多、資源豐富

　?。?） Wide variety and abundant resources

　　我國有經(jīng)濟價(jià)值的經(jīng)濟林樹(shù)種約1000余種，僅木本油料作物就有200多種，木本糧食樹(shù)種近百種，木本鞣料植物200余種，木本藥材樹(shù)種近百種，果樹(shù)近百種，資源非常豐富，一些種類(lèi)已形成較大的生產(chǎn)規模。各個(gè)種類(lèi)的樹(shù)種特性、經(jīng)營(yíng)要求、栽培技術(shù)、加工利用技術(shù)均不相同。

　　There are about 1000 economic forest species with economic value in China, including over 200 woody oil crops, nearly 100 woody grain tree species, over 200 woody tanning plants, nearly 100 woody medicinal tree species, and nearly 100 fruit tree species. The resources are very abundant, and some species have formed a large production scale. The characteristics, management requirements, cultivation techniques, and processing and utilization techniques of various types of tree species are different.

　　(二)栽培的歷史悠久、生產(chǎn)經(jīng)驗豐富

　?。?） The cultivation has a long history and rich production experience

　　經(jīng)濟林的栽培歷史是和農業(yè)發(fā)展歷史同時(shí)開(kāi)始的，如栗、棗、柿、油茶、核桃等都有數千年的栽培歷史。在長(cháng)期栽培經(jīng)濟林的生產(chǎn)實(shí)踐中，勞動(dòng)人民創(chuàng )造積累了豐富的栽培管理經(jīng)驗，在三千年前就創(chuàng )造了嫁接的方法，積累了一系列林農間作、以農養林、以耕代撫、筑埂修臺、開(kāi)溝引水等栽培措施，培育出許多有栽培經(jīng)濟價(jià)值的優(yōu)良品種。

　　The cultivation history of economic forests began simultaneously with the development history of agriculture, such as chestnut, jujube, persimmon, oil tea, walnut, etc., which have a cultivation history of thousands of years. In the long-term production practice of cultivating economic forests, the working people have created and accumulated rich experience in cultivation and management. Three thousand years ago, they created the method of grafting and accumulated a series of cultivation measures such as forest farmer intercropping, agricultural forest cultivation, tillage instead of cultivation, embankment and platform construction, and trenching and water diversion, cultivating many excellent varieties with economic value.

　　(三)產(chǎn)品利用的形式多樣、培育技術(shù)復雜

　?。?） There are various forms of product utilization and complex cultivation techniques

　　用材林利用的主要是樹(shù)干的木材，而經(jīng)濟林產(chǎn)品利用的形式多樣，有的是花，有的是果、有的是樹(shù)葉、有的是樹(shù)皮、有的是枝條、樹(shù)根、有的是樹(shù)脂、樹(shù)液、有的甚至是寄生昆蟲(chóng)的分泌物。提高經(jīng)濟林產(chǎn)品的數量和質(zhì)量是經(jīng)濟林栽培的主要目的。針對不同的經(jīng)濟林產(chǎn)品，就有不同的技術(shù)措施，針對多種多樣的經(jīng)濟林產(chǎn)品就產(chǎn)生了復雜的培育技術(shù)。

　　The main use of timber in timber forests is the wood from tree trunks, while economic forest products are utilized in various forms, including flowers, fruits, leaves, bark, branches, roots, resin, sap, and even secretions from parasitic insects. Improving the quantity and quality of economic forest products is the main purpose of economic forest cultivation. There are different technical measures for different economic forest products, and complex cultivation techniques have emerged for a variety of economic forest products.

　　(四)經(jīng)濟林經(jīng)營(yíng)見(jiàn)效快、收益時(shí)間長(cháng)

　?。?） Economic forest management has fast results and long profit time

　　經(jīng)濟林樹(shù)種大多數培育三到五年就可獲得收益，而且獲得收益的時(shí)間很長(cháng)，少則十年八年，多則幾十年上百年。在這樣長(cháng)的時(shí)間內，每年都可以相對穩定地收獲經(jīng)濟林的產(chǎn)品，經(jīng)濟效益十分可觀(guān)。

　　Most economic forest tree species can generate income after three to five years of cultivation, and the time to obtain income is very long, ranging from ten or eight years to several decades or even hundreds of years. Over such a long period of time, economic forest products can be harvested relatively steadily every year, with significant economic benefits.

　　(五)經(jīng)濟林的經(jīng)營(yíng)需要較高的投入

　?。?） The management of economic forests requires high investment

　　經(jīng)濟林的經(jīng)營(yíng)是屬于高投入高產(chǎn)出的作業(yè)方式。許多果樹(shù)造林時(shí)開(kāi)帶挖穴、施肥噴藥、每公頃的投資都在萬(wàn)元以上，產(chǎn)果以后每年的施肥、修剪、疏果、防病、治蟲(chóng)每公頃的成本也要數千元，甚至上萬(wàn)元。但其經(jīng)濟效益可觀(guān)，每年每公頃的收益都在萬(wàn)元以上，高的可達數萬(wàn)元。如果降低經(jīng)濟投入，其產(chǎn)量將明顯下降，甚至出現負效益。如我國南方，相當部分的油茶林管理粗放，每年僅除一次草，其產(chǎn)油量?jì)H30～40kg/hm2，收益僅夠供采集和加工的費用。

　　The management of economic forests belongs to a high input and high output operation mode. Many fruit trees require over 10000 yuan per hectare for planting, digging holes, fertilizing, and spraying pesticides. After fruit production, the cost of fertilization, pruning, thinning, disease prevention, and pest control per hectare can reach thousands or even tens of thousands of yuan per year. But its economic benefits are considerable, with annual income of over 10000 yuan per hectare, and some as high as tens of thousands of yuan. If economic input is reduced, its output will significantly decrease, and even negative benefits may occur. In southern China, a considerable portion of oil tea forests are managed extensively, with only one removal of grass per year. Their oil production is only 30-40 kg/hm2, and the income is only enough to cover the costs of collection and processing.

　　(六)經(jīng)濟林的成熟期不明顯，且差異大

　?。?） The maturity period of economic forests is not obvious and there are significant differences

　　經(jīng)濟林的生長(cháng)階段通常分為四個(gè)階段，即產(chǎn)前期、始產(chǎn)期、盛產(chǎn)期和衰產(chǎn)期。林木至衰產(chǎn)期就已達成熟，必須進(jìn)行更新?lián)Q代。經(jīng)濟林的衰產(chǎn)期差異很大，不同樹(shù)種衰產(chǎn)期不同，相同樹(shù)種，不同品種間差異也很大，就是品種相同但經(jīng)營(yíng)措施不同，其變化都很大。象龍眼樹(shù)一般衰產(chǎn)期為60～80年，但經(jīng)營(yíng)得好，一些上百年的古樹(shù)還是碩果累累，不見(jiàn)衰敗。又如油茶衰產(chǎn)期為60～70年，但不少百年油茶林，仍高產(chǎn)穩產(chǎn)。

　　The growth stages of economic forests are usually divided into four stages, namely pre production, initial production, abundant production, and declining production. The trees have reached maturity by the end of their decline period and must be renewed and replaced. The decline period of economic forests varies greatly, with different tree species having different decline periods. There are also significant differences between the same tree species and different varieties, meaning that even if the varieties are the same but the management measures are different, the changes are significant. Like longan trees, the aging period is 60-80 years, but with good management, some ancient trees that are over a hundred years old still bear abundant fruits and do not show signs of decay. For example, the decline period of Camellia oleifera is 60-70 years, but many century old Camellia oleifera forests still have high and stable yields.

　　二、經(jīng)濟林資源資產(chǎn)的界定

　　2、 Definition of Economic Forest Resource Assets

　　經(jīng)濟林是人工培育的植被，是人工林。經(jīng)濟林的產(chǎn)出較高，且年年有產(chǎn)出，因而它的投入也高，年年都有投入。在我國改革開(kāi)放以后，經(jīng)濟林絕大多數為分戶(hù)經(jīng)營(yíng)，或聯(lián)戶(hù)經(jīng)營(yíng)，或承包經(jīng)營(yíng)。其產(chǎn)權關(guān)系是所有林種中最為明確，實(shí)施控制也是十分有效的，根據森林資源資產(chǎn)的概念，可以用貨幣進(jìn)行度量，可作為商品進(jìn)行交換。絕大多數的經(jīng)濟林資源都可作為經(jīng)濟林資源資產(chǎn)，僅有少量失管接近無(wú)效益的經(jīng)濟林(實(shí)際上這些林分已不再作為經(jīng)濟林進(jìn)行經(jīng)營(yíng)，但因其林地上有一定數量的經(jīng)濟林樹(shù)種，它在森林調查中可能列入經(jīng)濟林資源)暫不能列入資產(chǎn)。

　　Economic forests are artificially cultivated vegetation and artificial forests. The output of economic forests is relatively high, and there is output every year, so its input is also high, with input every year. After China's reform and opening up, the vast majority of economic forests were managed by individual households, joint households, or contracted management. The property rights relationship is the most clear among all forest species, and the implementation of control is also very effective. According to the concept of forest resource assets, they can be measured in currency and exchanged as commodities. The vast majority of economic forest resources can be used as economic forest resource assets, with only a small number of economic forests that have been neglected and are close to no benefit (in fact, these forest stands are no longer managed as economic forests, but due to the presence of a certain number of economic forest tree species on their forest land, they may be included in economic forest resources in forest surveys) temporarily unable to be included in assets.

　　經(jīng)濟林資源資產(chǎn)是以經(jīng)濟林資源為內涵的財產(chǎn)，它包括所有以經(jīng)濟林要求進(jìn)行經(jīng)營(yíng)的經(jīng)濟林資源。經(jīng)濟林資源資產(chǎn)主要由三部分構成：

　　Economic forest resource assets refer to the property with economic forest resources as its connotation, which includes all economic forest resources managed according to the requirements of economic forests. Economic forest resource assets mainly consist of three parts:

　　1、經(jīng)濟林的林地資源資產(chǎn)

　　1. Forest resource assets of economic forests

　　經(jīng)濟林林地資源資產(chǎn)就是指承載著(zhù)經(jīng)濟林林木的土地。這類(lèi)土地的地利等級一般較高，多屬于低山、矮山、近山，交通條件較方便，其地租一般要高于其他林種。地租的測算一般以其上面的經(jīng)濟林種類(lèi)、經(jīng)營(yíng)方式、收益和成本為基礎。

　　Economic forest land resource assets refer to the land that carries economic forests and trees. The land use grade of this type of land is generally high, mostly belonging to low mountains, low mountains, and near mountains, with convenient transportation conditions. Its rent is generally higher than other forest species. The calculation of land rent is generally based on the type of economic forest, management method, income, and cost on it.

　　2、經(jīng)濟林的林木資源資產(chǎn)。

　　2. Forest resource assets of economic forests.

　　經(jīng)濟林的林木資源資產(chǎn)就是經(jīng)濟林的林木。它們具有生產(chǎn)經(jīng)濟林產(chǎn)品的能力，它們的價(jià)格與其生產(chǎn)能力有關(guān)。

　　The forest resource assets of economic forests are the trees of economic forests. They have the ability to produce economic forest products, and their prices are related to their production capacity.

　　3、經(jīng)濟林產(chǎn)品資源資產(chǎn)

　　3. Economic forest product resource assets

　　經(jīng)濟林產(chǎn)品即經(jīng)濟林林木上生長(cháng)著(zhù)的經(jīng)濟林產(chǎn)品。它是半成品，長(cháng)成采收之后，其林中經(jīng)濟林產(chǎn)品資源資產(chǎn)為零，爾后隨著(zhù)產(chǎn)品的形成，其價(jià)值又逐漸增加。

　　Economic forest products refer to the economic forest products that grow on economic forest trees. It is a semi-finished product, and after growing and harvesting, its economic forest product resource assets in the forest are zero. Then, as the product is formed, its value gradually increases.

　　三、經(jīng)濟林資源資產(chǎn)清查和評估資料收集

　　3、 Collection of inventory and evaluation data for economic forest resource assets

　　在森林資源調查中，其調查的重點(diǎn)是林木的蓄積量和林地的面積，對于經(jīng)濟林資源的調查是十分粗放的。在森林資源的調查中通常對經(jīng)濟林僅提供樹(shù)種、面積、年齡、株數、樹(shù)高，有時(shí)甚至只提供樹(shù)種和面積。在大多數的森林檔案中也只能提供與森林調查同樣的資料，這些資料對于評估經(jīng)濟林資源資產(chǎn)是永遠不夠的。因此，在進(jìn)行經(jīng)濟林資源資產(chǎn)評估時(shí)必須組織一次較為詳細的經(jīng)濟林資源資產(chǎn)的清查。

　　In forest resource surveys, the focus is on the volume of forest trees and the area of forest land, and the survey of economic forest resources is very extensive. In forest resource surveys, economic forests are usually only provided with tree species, area, age, number of trees, tree height, and sometimes only tree species and area. In most forest archives, only the same information as forest surveys can be provided, which is never enough for evaluating economic forest resource assets. Therefore, a detailed inventory of economic forest resource assets must be organized during the assessment of economic forest resource assets.

　　(一)經(jīng)濟林資源資產(chǎn)清查的主要項目和內容

　?。?） Main items and contents of economic forest resource asset inventory

　　為了使清查成果能滿(mǎn)足經(jīng)濟林資源資產(chǎn)評估的需要，在經(jīng)濟林資源資產(chǎn)清查時(shí)需查清下列項目：

　　In order to ensure that the inventory results meet the needs of economic forest resource asset assessment, the following items need to be identified during the inventory of economic forest resource assets:

　　1、經(jīng)濟林的樹(shù)種和品種

　　1. Tree species and varieties of economic forests

　　經(jīng)濟林樹(shù)種的調查是容易的，但在經(jīng)濟林資源資產(chǎn)的評估中僅有樹(shù)種是不夠的，相同樹(shù)種不同品種間經(jīng)濟價(jià)值的差異是極大的。相同經(jīng)營(yíng)水平、相同年齡階段的經(jīng)濟林樹(shù)木，好的品種樹(shù)木的價(jià)值可能是差的品種樹(shù)木的數倍。因為好的品種不僅產(chǎn)品的產(chǎn)量高，而且質(zhì)量好，市場(chǎng)的售價(jià)很高。因此，在清查中必須查清待評估的經(jīng)濟林林木是哪一個(gè)樹(shù)種、品種。

　　The investigation of economic forest tree species is easy, but in the evaluation of economic forest resource assets, having only tree species is not enough. The economic value differences between the same tree species and different varieties are significant. Economic forest trees with the same level of management and age group may have several times the value of good varieties of trees compared to poor varieties. Because good varieties not only have high production volume, but also good quality, with high market prices. Therefore, in the inventory, it is necessary to clarify which tree species and varieties of economic forest trees are to be evaluated.

　　2、經(jīng)濟林樹(shù)種的年齡和生長(cháng)階段

　　2. Age and growth stages of economic forest tree species

　　調查經(jīng)濟林樹(shù)種年齡的主要目的是要確定經(jīng)濟林樹(shù)種所處的生長(cháng)發(fā)育階段。經(jīng)濟林樹(shù)種的生長(cháng)發(fā)育階段分為產(chǎn)前期、始產(chǎn)期、盛產(chǎn)期和衰產(chǎn)期。

　　The main purpose of investigating the age of economic forest tree species is to determine the growth and development stage of the economic forest tree species. The growth and development stages of economic forest tree species are divided into pre production period, initial production period, abundant production period, and declining production period.

　　產(chǎn)前期：是指果樹(shù)從栽植或嫁接開(kāi)始到開(kāi)始開(kāi)花結果的時(shí)期，這時(shí)期主要是樹(shù)木的營(yíng)養生長(cháng)階段。

　　Pre production stage: refers to the period from planting or grafting of fruit trees to the beginning of flowering and fruiting, which is mainly the nutritional growth stage of trees.

　　始產(chǎn)期：對于果樹(shù)就稱(chēng)為始果期，是指果樹(shù)開(kāi)始進(jìn)入開(kāi)花結果的時(shí)期。這一期開(kāi)始時(shí)樹(shù)木的年齡較小，樹(shù)冠也小，產(chǎn)量極低，在這以前樹(shù)木處于營(yíng)養生長(cháng)階段。到這一階段后期，樹(shù)冠基本形成，樹(shù)木從營(yíng)養生長(cháng)逐漸過(guò)渡到生殖生長(cháng)，其產(chǎn)品的產(chǎn)量逐漸增加。

　　Initial fruiting period: For fruit trees, it is called the initial fruiting period, which refers to the period when fruit trees begin to bloom and bear fruit. At the beginning of this period, the trees were young in age and had small crowns, resulting in extremely low yields. Prior to this, the trees were in a vegetative growth stage. In the later stage of this stage, the tree crown is basically formed, and the tree gradually transitions from vegetative growth to reproductive growth, with the yield of its products gradually increasing.

　　盛產(chǎn)期：這是經(jīng)濟林林木大量生產(chǎn)經(jīng)濟林產(chǎn)品的時(shí)期。維持時(shí)間較長(cháng)，一般在10～50年。對于以果實(shí)為產(chǎn)品的經(jīng)濟林林木來(lái)講，這段時(shí)間大量的養分供給生殖生長(cháng)，產(chǎn)量大而相對比較穩定。

　　Abundant production period: This is the period when economic forest trees produce a large amount of economic forest products. The maintenance time is relatively long, usually between 10 and 50 years. For economic forests that produce fruits as their products, a large amount of nutrients are provided for reproductive growth during this period, resulting in high and relatively stable yields.

　　衰產(chǎn)期：這一時(shí)期的林木開(kāi)始老化，產(chǎn)量下降，繼續經(jīng)營(yíng)已失去意義，必須考慮進(jìn)行更新。

　　Decline period: During this period, trees begin to age and yield decreases, making it meaningless to continue operating and requiring consideration for renewal.

　　由于經(jīng)濟林的生長(cháng)發(fā)育階段因樹(shù)種、品種和經(jīng)營(yíng)水平而異。在查得林木的年齡后，應對林木生長(cháng)的狀況、產(chǎn)品的產(chǎn)量進(jìn)行分析，確定林木所在的生長(cháng)發(fā)育階段。

　　Due to variations in the growth and development stages of economic forests based on tree species, varieties, and management levels. After determining the age of the trees, the growth status and product yield of the trees should be analyzed to determine their stage of growth and development.

　　3、單位面積產(chǎn)量

　　3. Unit area yield

　　單位面積產(chǎn)量是經(jīng)濟林評估的重要基礎資料。單位面積產(chǎn)量在現地進(jìn)行調查是較為困難的，通常是通過(guò)財產(chǎn)檔案，以獲得上一年的經(jīng)濟林產(chǎn)品的產(chǎn)量。

　　The yield per unit area is an important basic data for economic forest evaluation. It is difficult to conduct on-site surveys on the yield per unit area, usually through property records to obtain the yield of economic forest products from the previous year.

　　4、待評估資產(chǎn)的面積

　　4. The area of the asset to be evaluated

　　經(jīng)濟林林地資源資產(chǎn)的面積也是評估的主要基礎資料。必須調查清楚各個(gè)品種、各個(gè)年齡的面積，并分別進(jìn)行統計與繪制待評估資產(chǎn)的基本圖。

　　The area of economic forest land resource assets is also the main basic data for evaluation. It is necessary to investigate the area of each variety and age, and conduct separate statistics and draw a basic map of the assets to be evaluated.

　　5、密度

　　5. Density

　　密度可用郁閉度或單位面積株數來(lái)表示，郁閉度直接反映林木對土地利用的程度。株數也可間接反映林地利用狀況。

　　Density can be expressed by canopy density or the number of trees per unit area, and canopy density directly reflects the degree to which trees contribute to land use. The number of plants can also indirectly reflect the utilization status of forest land.

　　6、直徑與樹(shù)高

　　6. Diameter and tree height

　　直徑和樹(shù)高反映了林木的大小。對于以果實(shí)為目的的經(jīng)濟林樹(shù)種，其產(chǎn)量與直徑和樹(shù)高關(guān)系不密切，但也能反映林木的生長(cháng)狀況，而以樹(shù)皮、樹(shù)脂、樹(shù)液為產(chǎn)品的經(jīng)濟林，其產(chǎn)量與直徑和樹(shù)高緊密相關(guān)。

　　The diameter and tree height reflect the size of the trees. For economic forest species that focus on fruit, their yield is not closely related to diameter and tree height, but can also reflect the growth status of the trees. However, for economic forests that produce bark, resin, and sap, their yield is closely related to diameter and tree height.

　　7、立木蓄積量

　　7. Standing timber volume

　　對于灌木狀的經(jīng)濟林樹(shù)種無(wú)需調查其蓄積量，對于一些高大喬木的經(jīng)濟林樹(shù)種，立木蓄積量就有調查的必要。因為木材生產(chǎn)也可作為它的一個(gè)產(chǎn)品，特別是在接近衰產(chǎn)期的喬木樹(shù)種。

　　For shrub like economic forest species, there is no need to investigate their standing stock volume. For some tall trees in economic forest species, it is necessary to investigate their standing stock volume. Because wood production can also be used as one of its products, especially for tree species approaching their senescence period.

　　8、立地質(zhì)量

　　8. Site quality

　　立地質(zhì)量直接決定了林地的生產(chǎn)潛力，并影響著(zhù)林地的價(jià)格。好的立地，投工投資少而產(chǎn)量高，差的立地要獲得同樣的產(chǎn)量則要額外增加許多投資。經(jīng)濟林的立地質(zhì)量一般以環(huán)境因子法進(jìn)行評定，標準和用材林不完全相同。用材林一般在地形隱蔽的陰坡、半陰坡生長(cháng)較好，而許多經(jīng)濟林則在地勢開(kāi)闊的陽(yáng)坡、半陽(yáng)坡產(chǎn)量高。

　　The site quality directly determines the production potential of forest land and affects the price of forest land. A good site requires less investment and higher yield, while a poor site requires additional investment to achieve the same yield. The site quality of economic forests is generally evaluated using the environmental factor method, and the standards are not exactly the same as those for timber forests. Timber forests generally grow better on shaded or semi shaded slopes with concealed terrain, while many economic forests have higher yields on sunny or semi sunny slopes with open terrain.

　　9、地利等級

　　9. Geographical grade

　　地利等級對用材林來(lái)講，主要影響產(chǎn)品的采運成本，而對經(jīng)濟林來(lái)講不僅和產(chǎn)品的采運成本有關(guān)，還和肥料的運輸、上山勞力的工資等生產(chǎn)成本有關(guān)，其影響比用材林更為顯著(zhù)，經(jīng)濟林的地利等級主要以坡度和離銷(xiāo)售點(diǎn)的遠近距離為評定的主要依據。

　　For timber forests, the land use grade mainly affects the transportation cost of products, while for economic forests, it is not only related to the transportation cost of products, but also to production costs such as fertilizer transportation and labor wages on the mountain. Its impact is more significant than that of timber forests. The land use grade of economic forests is mainly evaluated based on slope and distance from sales points.

　　10、權屬

　　10. Ownership

　　經(jīng)濟林資源資產(chǎn)的權屬一般較清楚，尤其是林權。因此，調查時(shí)主要是搞清土地的權屬，山林權都必須以縣以上人民政府發(fā)的權屬證書(shū)為依據。

　　The ownership of economic forest resource assets is generally clear, especially forest rights. Therefore, the main focus of the investigation is to clarify the ownership of the land, and the ownership of forest and mountain forests must be based on the ownership certificate issued by the people's government at or above the county level.

　　(二)經(jīng)濟林資源資產(chǎn)核查方法

　?。?） Verification method for economic forest resource assets

　　經(jīng)濟林資源資產(chǎn)核查的方法很多，根據《森林資源資產(chǎn)評估技術(shù)規范（試行）》的規定：森林資源資產(chǎn)的核查方法主要有，抽樣控制法、小班抽查法和全面核查法。評估機構可按照不同的評估目的、評估種類(lèi)、具體評估對象的特點(diǎn)和委托方的要求選擇使用。

　　There are many methods for verifying economic forest resource assets. According to the "Technical Specifications for Forest Resource Asset Evaluation (Trial)", the main methods for verifying forest resource assets include sampling control method, small group sampling method, and comprehensive verification method. Evaluation agencies can choose to use it according to different evaluation purposes, types, specific characteristics of evaluation objects, and the requirements of the client.

　　1、抽樣控制法

　　1. Sampling control method

　　以評估對象為抽樣總體，以95%的可靠性，布設一定數量的樣地進(jìn)行實(shí)地調查，要求總體蓄積量抽樣精度達到90%以上。在經(jīng)濟林資源資產(chǎn)中可采用隨機抽樣或機械抽樣的方法進(jìn)行調查。在資產(chǎn)面積大又有一定的檔案材料時(shí)，也可采用分層抽樣的方法，用這種方法調查能有一定的精度保證。

　　Taking the evaluation object as the sampling population, with a reliability of 95%, a certain number of sample plots are set up for field investigation, and the sampling accuracy of the overall accumulation is required to reach over 90%. Random sampling or mechanical sampling methods can be used to investigate economic forest resource assets. When the asset area is large and there are certain archival materials, stratified sampling can also be used to ensure a certain level of accuracy in the investigation.

　　2、小班抽查法

　　2. Small class spot check method

　　采用隨機抽樣或典型選樣的方法分別不同的經(jīng)濟林品種、林齡等因子，抽出若干比例小班進(jìn)行核查。核查的小班個(gè)數依據評估目的、林分結構等因素來(lái)確定。對于產(chǎn)量高、經(jīng)營(yíng)狀態(tài)良好的、處于盛產(chǎn)期的經(jīng)濟林資源資產(chǎn)小班應重點(diǎn)進(jìn)行核實(shí)。對抽中的小班進(jìn)行實(shí)地調查，以每個(gè)小班中8O％的核查項目誤差不超出允許值，視為合格。

　　Using random sampling or typical sampling methods, different economic forest varieties, forest ages, and other factors are selected, and a certain proportion of small groups are selected for verification. The number of small classes to be verified is determined based on factors such as evaluation purposes and forest structure. For small economic forest resource asset classes with high production, good operating conditions, and in the peak production period, key verification should be carried out. Conduct on-site investigations on the selected small classes, and consider them qualified if the error of 80% of the verification items in each small class does not exceed the allowable value.

　　核查小班合格率低于9O%，則該資產(chǎn)清單不能用作資產(chǎn)評估，應通知委托方另行提供。

　　If the qualification rate of the small class is less than 90%, the asset list cannot be used for asset evaluation and the client should be notified to provide it separately.

　　3、全面核查法

　　3. Comprehensive verification method

　　對資產(chǎn)清單上的全部小班逐個(gè)進(jìn)行核查。即對待評估的資產(chǎn)進(jìn)行全面調查。這種方法費工，但能全面掌握經(jīng)濟林各小班的經(jīng)營(yíng)狀況及生長(cháng)發(fā)育階段，在缺乏資源調查材料和檔案資料時(shí)經(jīng)常采用。

　　Verify all small classes on the asset list one by one. Conduct a comprehensive investigation of the assets to be evaluated. This method is labor-intensive, but it can comprehensively grasp the management status and growth and development stages of each small group in the economic forest. It is often used when there is a lack of resource investigation materials and archival data.

　　核查小班內各核查項目的允許誤差按小班抽查法的規定執行、對經(jīng)核查超過(guò)允許誤差的小班，通知委托方另行提交資產(chǎn)清單或直接采用核查值。

　　Verify the allowable errors of each verification item within the small class according to the provisions of the small class spot check method. For small classes that exceed the allowable errors after verification, notify the client to submit a separate asset list or directly use the verification values.

　　核查時(shí)一般應由資產(chǎn)所有者提供經(jīng)濟林資產(chǎn)的簿冊（資產(chǎn)清單）和圖面材料，根據所提供的資料確定核查的方法，由資產(chǎn)所有者和評估人員共同組成核查小組，進(jìn)行核查。

　　During verification, the asset owner should generally provide a book (asset inventory) and graphic materials of economic forest assets. Based on the provided information, the verification method should be determined, and a verification team should be formed jointly by the asset owner and evaluators to conduct the verification.

　　(三)評估有關(guān)資料的收集

　?。?） Evaluate the collection of relevant information

　　在經(jīng)濟林資源資產(chǎn)評估中除了需要有關(guān)經(jīng)濟林資源資產(chǎn)狀況外，還需要收集有關(guān)經(jīng)濟林資源資產(chǎn)的一些基礎資料。這些資料主要有：

　　In the evaluation of economic forest resource assets, in addition to the status of economic forest resource assets, it is also necessary to collect some basic information about economic forest resource assets. These materials mainly include:

　　1、待評估經(jīng)濟林品種的經(jīng)濟壽命

　　1. Economic lifespan of economic forest species to be evaluated

　　經(jīng)濟林品種的經(jīng)濟壽命就是經(jīng)濟林的經(jīng)濟成熟期，即在經(jīng)濟林經(jīng)營(yíng)中經(jīng)濟林產(chǎn)品的年平均收益開(kāi)始下降的時(shí)間。在這個(gè)時(shí)間后產(chǎn)量明顯下降繼續經(jīng)營(yíng)下去的經(jīng)濟收益將明顯下降，土地資源不能充分利用，通常應進(jìn)行更新。經(jīng)濟林的經(jīng)濟壽命是測算經(jīng)濟林資源資產(chǎn)價(jià)值的重要時(shí)間指標，它決定了經(jīng)濟林的培育周期。每一個(gè)品種都有大致相同的經(jīng)濟壽命時(shí)間表，但在每個(gè)地方，各種經(jīng)營(yíng)水平下有較大變動(dòng)。因此，必須收集待評估經(jīng)濟林資源資產(chǎn)所在地區或附近地區有關(guān)該品種栽培的資料，通過(guò)分析論證，確定其經(jīng)濟壽命期。

　　The economic lifespan of economic forest varieties refers to the economic maturity period of economic forests, which is the time when the average annual income of economic forest products begins to decline in economic forest management. After this time, the output will significantly decrease and the economic benefits of continuing to operate will significantly decrease. Land resources cannot be fully utilized and should usually be updated. The economic lifespan of economic forests is an important time indicator for measuring the asset value of economic forest resources, which determines the cultivation cycle of economic forests. Each variety has a roughly similar economic lifespan schedule, but there are significant variations in different regions and levels of operation. Therefore, it is necessary to collect data on the cultivation of the economic forest resource asset to be evaluated in the region or nearby areas, and determine its economic lifespan through analysis and demonstration.

　　2、待評估經(jīng)濟林品種的生長(cháng)發(fā)育階段劃分

　　2. Classification of growth and development stages of economic forest varieties to be evaluated

　　經(jīng)濟林的生長(cháng)發(fā)育階段對經(jīng)濟林的評估方法選用、產(chǎn)品產(chǎn)量的測算都有著(zhù)密切的關(guān)系。要正確確定待評估經(jīng)濟林所處的發(fā)育階段，就必須掌握該地區該品種各個(gè)發(fā)育階段的大致時(shí)間。該資料要在本地區范圍內收集，如本地區沒(méi)有則可將收集的范圍擴大。根據我國經(jīng)濟林經(jīng)營(yíng)的情況，一些主要經(jīng)濟林樹(shù)種生長(cháng)發(fā)育階段的劃分如下所示：

　　The growth and development stages of economic forests are closely related to the selection of evaluation methods and the calculation of product yield. To accurately determine the developmental stage of the economic forest to be evaluated, it is necessary to grasp the approximate time of each developmental stage of the variety in the region. This information should be collected within the local area. If it is not available in the local area, the scope of collection can be expanded. According to the situation of economic forest management in China, the growth and development stages of some major economic forest species are divided as follows:

　　? ?中國主要經(jīng)濟林樹(shù)種生長(cháng)發(fā)育階段時(shí)間一覽表

　　List of Growth and Development Stages of Major Economic Forest Species in China

　　3、待評估經(jīng)濟林品種的產(chǎn)量資料

　　3. Yield data of economic forest varieties to be evaluated

　　經(jīng)濟林的產(chǎn)量是經(jīng)濟林資源資產(chǎn)價(jià)格測算的主要依據。經(jīng)濟林的產(chǎn)量不僅需要預測當年的產(chǎn)量，而且要求預測各個(gè)生長(cháng)發(fā)育階段的平均產(chǎn)量。這些資料在資源調查的材料中無(wú)法得到，它必須通過(guò)各個(gè)產(chǎn)區統計部門(mén)的統計資料或單位部門(mén)財務(wù)檔案中查取，求出其平均產(chǎn)量，再根據本地區的經(jīng)營(yíng)水平進(jìn)行適當修正以作為評估的基本資料。

　　The yield of economic forests is the main basis for calculating the asset price of economic forest resources. The yield of economic forests not only requires predicting the annual yield, but also requires predicting the average yield of each growth and development stage. These data cannot be obtained from the materials of resource investigation. They must be retrieved from the statistical data of various production areas' statistical departments or the financial files of unit departments to calculate their average production, and then appropriately corrected according to the local operating level as the basic data for evaluation.

　　4、經(jīng)濟林的經(jīng)營(yíng)成本

　　4. The operating cost of economic forests

　　經(jīng)濟林的經(jīng)營(yíng)成本也是經(jīng)濟林資源資產(chǎn)評估的重要基礎資料。經(jīng)濟林的經(jīng)營(yíng)成本隨著(zhù)其經(jīng)濟水平而變化。通常將經(jīng)營(yíng)水平分為一般和集約兩個(gè)層次。分別層次確定其基本的經(jīng)營(yíng)措施投資、投工量。這些資料還需要在產(chǎn)區的財務(wù)檔案中查出，進(jìn)行分析、整理后使用。

　　The operating cost of economic forests is also an important basic data for the evaluation of economic forest resource assets. The operating costs of economic forests vary with their economic level. The level of operation is usually divided into two levels: general and intensive. Determine the basic business measures, investment, and workload at different levels. These materials still need to be found in the financial archives of the production area, analyzed and organized before use.

　　5、經(jīng)濟林產(chǎn)品的銷(xiāo)售價(jià)格

　　5. Sales price of economic forest products

　　經(jīng)濟林產(chǎn)品季節性強，大多是一年一次出售的，即一年中僅在某一個(gè)季節有產(chǎn)品出售，而其他季節就沒(méi)有這種產(chǎn)品。因此，經(jīng)濟林資源資產(chǎn)評估中經(jīng)常得不到評估基準日的產(chǎn)品銷(xiāo)售價(jià)格，評估所用的價(jià)格大多利用最近時(shí)期的產(chǎn)品銷(xiāo)售價(jià)格。在市場(chǎng)經(jīng)濟條件下，產(chǎn)品的價(jià)格變化較頻繁。因此，在評估中是根據該產(chǎn)品的價(jià)格變化趨勢，預測評估基準日時(shí)的產(chǎn)品銷(xiāo)售價(jià)格，以這一銷(xiāo)售價(jià)格為基礎進(jìn)行經(jīng)濟林資源資產(chǎn)的評估。為預測其銷(xiāo)售價(jià)格的變化趨勢就必須調查歷年來(lái)該品種的市場(chǎng)平均價(jià)格。這一資料的收集可查閱評估地區統計部門(mén)的統計年鑒。

　　Economic forest products have strong seasonality and are mostly sold once a year, meaning that products are only sold in one season of the year and not in other seasons. Therefore, in the evaluation of economic forest resource assets, the sales prices of products on the evaluation reference date are often not available, and the prices used for evaluation mostly rely on the most recent sales prices of products. Under market economy conditions, product prices change frequently. Therefore, in the evaluation, the sales price of the product on the benchmark date is predicted based on the price trend of the product, and the economic forest resource asset is evaluated based on this sales price. To predict the trend of changes in its sales price, it is necessary to investigate the market average price of the variety over the years. The collection of this information can be found in the statistical yearbooks of the statistical departments in the evaluated regions.

　　6、社會(huì )平均利潤率

　　6. Social average profit margin

　　社會(huì )平均利潤率是確定經(jīng)濟林經(jīng)營(yíng)利潤率的重要參考數據。社會(huì )平均利潤率必須通過(guò)大量的社會(huì )經(jīng)濟調查資料分析而得到。

　　The average social profit margin is an important reference data for determining the profit margin of economic forest management. The average social profit margin must be obtained through the analysis of a large amount of socio-economic survey data.

　　四、經(jīng)濟林資源資產(chǎn)的評估方法

　　4、 Evaluation methods for economic forest resource assets

　　經(jīng)濟林資源資產(chǎn)的評估方法在總體上仍是現行市價(jià)法、重置成本法和收益現值法。但由于經(jīng)濟林經(jīng)營(yíng)的特點(diǎn)，各種方法的計算又有其特點(diǎn)和使用范圍。處于不同生長(cháng)發(fā)育階段的經(jīng)濟林資源資產(chǎn)的經(jīng)濟效益和經(jīng)營(yíng)特點(diǎn)均不相同，選擇的評估方法也不一樣。以下分別對各個(gè)生長(cháng)發(fā)育階段進(jìn)行討論。

　　The evaluation methods for economic forest resource assets are still generally based on the current market value method, replacement cost method, and present value of earnings method. However, due to the characteristics of economic forest management, various methods of calculation have their own features and scope of application. The economic benefits and management characteristics of economic forest resource assets at different stages of growth and development are different, and the evaluation methods chosen are also different. The following will discuss each stage of growth and development separately.

　　(一)產(chǎn)前期的經(jīng)濟林資源資產(chǎn)評估

　?。?） Assessment of Economic Forest Resource Assets in the Pre Production Stage

　　產(chǎn)前期即經(jīng)濟林從造林到剛開(kāi)始有產(chǎn)品產(chǎn)出的時(shí)期，也是經(jīng)濟林的幼齡階段，這一階段林木的生長(cháng)以營(yíng)養生長(cháng)為主。從經(jīng)營(yíng)上，這一階段是投資投工最多的時(shí)期，要進(jìn)行劈山除雜、開(kāi)帶挖穴、定植、施肥、防蟲(chóng)、防病、修剪等大量的工作，但沒(méi)有產(chǎn)品產(chǎn)出，在這一階段成本非常清楚。因此，多采用重置成本法進(jìn)行測算，現行市價(jià)法也可使用。

　　The pre production stage refers to the period from afforestation to the beginning of product production in economic forests, which is also the young stage of economic forests. During this stage, the growth of trees is mainly based on nutritional growth. In terms of operation, this stage is the period with the most investment and labor, where a large amount of work needs to be carried out such as cutting mountains and removing impurities, opening belts and digging holes, planting, fertilizing, pest control, disease prevention, pruning, etc. However, there is no product output, and the cost is very clear in this stage. Therefore, the reset cost method is often used for calculation, and the current market price method can also be used.

　　1、重置成本法

　　1. Reset cost method

　　新造經(jīng)濟林的生產(chǎn)工序主要有劈山清雜、開(kāi)帶挖穴、施肥定植、防病治蟲(chóng)、修枝定形、除草、管理費用分攤、林地地租等。第一年的投入最多，以后各年較為一致。其計算公式為

　　The production process of newly constructed economic forests mainly includes cutting mountains and clearing debris, opening belts and digging holes, fertilizing and planting, disease and pest control, pruning and shaping, weeding, sharing management costs, and forest land rent. The highest investment was made in the first year, and it remained consistent in subsequent years. The calculation formula is

　　式中：Ｅn--第n年的經(jīng)濟林資源資產(chǎn)評估值；

　　In the formula: En - the evaluation value of economic forest resource assets in the nth year;

　　K--經(jīng)濟林林木質(zhì)量調整系數；

　　K - Economic forest quality adjustment coefficient;

　　Ct--第t年以現時(shí)工價(jià)及生產(chǎn)經(jīng)營(yíng)水平為標準計算的生產(chǎn)成本，主要包括各年度投入的工資、物質(zhì)消耗和地租等；

　　Ct - the production cost calculated based on current labor prices and production and operation levels in the t-th year, mainly including wages, material consumption, and land rent invested in each year;

　?。?-經(jīng)濟林年齡；

　　N - age of economic forest;

　　i--投資收益率。在重置成本法中對成本的投入必須達到預期的效果，即一定的成活率、株數、高生長(cháng)和樹(shù)冠生長(cháng)。有些經(jīng)濟林已投入足額的成本，但由于經(jīng)營(yíng)管理不善如除草、防病、治蟲(chóng)不適時(shí)等人為的原因，或由于干旱、凍寒等客觀(guān)原因造成其經(jīng)濟林林分未能達到預定的效果，這些損失必須由經(jīng)濟林資源資產(chǎn)的原占有者承擔。因為在測算的投資收益率中已包含了風(fēng)險利率。此外，重置成本多以社會(huì )平均成本為基礎測算的，而對于某塊地，由于增加了一些成本，或者由于管理水平高，氣候條件好，它的實(shí)際效果要優(yōu)于平均水平，這樣資產(chǎn)的價(jià)格就應比同年的經(jīng)濟林資源資產(chǎn)價(jià)格高，因此經(jīng)濟林資源資產(chǎn)評估就必須根據它的實(shí)際效果對原計算的結果進(jìn)行修正。在實(shí)際評估工作中，經(jīng)濟林林分質(zhì)量調整系數是根據經(jīng)濟林林分的實(shí)際生長(cháng)狀況與預定平均效果的差異來(lái)確定的。常按現實(shí)林分平均高、冠幅、株數與同齡參照林分平均高、冠幅、株數的比值來(lái)確定。

　　I-Investment return rate. In the reset cost method, the input of costs must achieve the expected results, namely a certain survival rate, number of plants, height growth, and crown growth. Some economic forests have already invested sufficient costs, but due to human factors such as poor management of weeding, disease prevention, and pest control, or objective reasons such as drought and freezing, their economic forest stands have not achieved the expected results. These losses must be borne by the original owners of economic forest resource assets. Because the calculated investment return already includes the risk interest rate. In addition, the reset cost is often calculated based on the average social cost. For a certain piece of land, due to increased costs or high management level or good climate conditions, its actual effect is better than the average level. Therefore, the price of the asset should be higher than that of the economic forest resource asset in the same year. Therefore, the evaluation of economic forest resource assets must be revised based on its actual effect to adjust the original calculation results. In practical evaluation work, the quality adjustment coefficient of economic forest stands is determined based on the difference between the actual growth status of economic forest stands and the predetermined average effect. It is often determined by the ratio of the average height, crown width, and number of plants in the actual forest stand to the average height, crown width, and number of plants in the same age reference forest stand.

　　例：大興林果場(chǎng)擬以錐栗林進(jìn)行抵押貸款（2007年），該錐栗林為2002年春天營(yíng)造的幼林，面積為10hm2。目前錐栗林生長(cháng)良好并已全部經(jīng)過(guò)嫁接，平均每公頃420株，平均樹(shù)高3.3m，冠幅3.0m，試對其價(jià)值進(jìn)行評估。

　　Example: Daxing Forest Farm plans to use cone chestnut forest as collateral for loans (2007). The cone chestnut forest is a young forest built in the spring of 2002, with an area of 10 hectares. At present, the chestnut forest is growing well and has been fully grafted, with an average of 420 plants per hectare, an average tree height of 3.3 meters, and a crown width of 3.0 meters. Its value is evaluated.

　　據調查有關(guān)經(jīng)濟技術(shù)指標如下：

　　According to the survey, the economic and technological indicators are as follows:

　?。ㄒ唬╁F栗林營(yíng)林生產(chǎn)成本

　?。?） Production cost of chestnut forest management

　　1、新造錐栗林

　　1. Newly built chestnut forest

　?。?）劈草、煉山、修路：1500元/hm2

　　(1) Splitting grass, refining mountains, and repairing roads: 1500 yuan/hm2

　?。?）挖穴整地：3000元/hm2

　　(2) Excavation and land preparation: 3000 yuan/hm2

　?。?）施基肥：2100元/hm2

　　(3) Base fertilizer application: 2100 yuan/hm2

　?。?）錐栗苗費：600元/hm2

　　(4) Chestnut seedling fee: 600 yuan/hm2

　?。?）栽植：450元/hm2

　　(5) Planting: 450 yuan/hm2

　?。?）第一年撫育(2次)、施肥：1800元/hm2

　　(6) First year nurturing (2 times), fertilization: 1800 yuan/hm2

　?。?）第二年撫育、施肥：1800元/hm2

　　(7) Second year nurturing and fertilization: 1800 yuan/hm2

　?。?）第三年撫育、施肥 ：1800元/hm2

　　(8) Third year nurturing and fertilization: 1800 yuan/hm2

　?。?）前三年每年病蟲(chóng)害防治費：900元/hm2

　　(9) Annual pest and disease control fee for the first three years: 900 yuan/hm2

　?。?0）嫁接、修剪(第三年)：1350元/hm2

　　(10) Grafting and pruning (third year): 1350 yuan/hm2

　　2、第四年起錐栗林正常營(yíng)林生產(chǎn)成本

　　2. Starting from the fourth year, the normal production cost of chestnut forest management

　?。?）撫育施肥：1500元/hm2

　　(1) Nurturing and Fertilization: 1500 yuan/hm2

　?。?）病蟲(chóng)害防治費：900元/hm2

　　(2) Disease and pest control fee: 900 yuan/hm2

　?。?）修剪：300元/hm2

　　(3) Trimming: 300 yuan/hm2

　?。ǘ┩顿Y收益率：8%

　?。?） Investment return rate: 8%

　?。ㄈ┝值氐刈猓耗甑刈?00元/hm2。

　?。?） Forest land rent: Annual rent of 600 yuan/hm2.

　?。ㄋ模﹨⒄樟址制骄L(cháng)指標：當地同年齡錐栗林平均樹(shù)高3.5m，平均冠幅3.2m

　?。?） Referring to the average growth index of the forest stand: the average tree height of the same age chestnut forest in the local area is 3.5m, and the average crown width is 3.2m

　　解：錐栗林為新造5年生幼林，選用重置成本法評估其資產(chǎn)價(jià)值。

　　Solution: The Cone Chestnut Forest is a newly constructed 5-year-old young forest, and its asset value is evaluated using the replacement cost method.

　　林分質(zhì)量調整系數：

　　Forest quality adjustment coefficient:

　　錐栗林評估值為=10hm2×0.88×[(1500+3000+2100+600+450+1800+900+600)元/hm2×1.085

　　The evaluation value of the chestnut forest is=10hm2 × 0.88 × [(1500+3000+2100+600+450+1800+900+600) yuan/hm2 × 1.085]

　　+(1800+900+600)元/hm2×1.084+(1800+900+1350+600)元/hm2×1.083

　　+(1800+900+600) yuan/hm2 × 1.084+(1800+900+1350+600) yuan/hm2 × 1.083

　　+(1500+900+300+600)元/hm2×1.082+(1500+900+300+600)元/hm2×1.08]=297876元

　　+(1500+900+300+600) yuan/hm2 × 1.082+(1500+900+300+600) yuan/hm2 × 1.08]=297876 yuan

　　2、現行市價(jià)法

　　2. Current market price method

　　現行市價(jià)法的使用與用材林林木資源資產(chǎn)評估相同，要求有發(fā)育充分，制度健全的交易市場(chǎng)，且具有可選案例三個(gè)或三個(gè)以上方能實(shí)施。產(chǎn)前期經(jīng)濟林林木主要是營(yíng)養生長(cháng)，因此交易案例的調整系數除考慮待評估經(jīng)濟林資源資產(chǎn)與交易案例的時(shí)間差異外，主要考慮待評估經(jīng)濟林資源資產(chǎn)與交易案例中經(jīng)濟林資源資產(chǎn)在林分質(zhì)量上的差異以及林木年齡的差異。在評估實(shí)踐中，以物價(jià)調整系數修正待評估經(jīng)濟林資源資產(chǎn)與交易案例的時(shí)間差，以現實(shí)林分株數和冠幅的大小與參照林分的株數和冠幅的比值的乘積為林分質(zhì)量調整系數，從而實(shí)現對經(jīng)濟林資源資產(chǎn)案例的修正。最后綜合平均，確定待評估經(jīng)濟林資源資產(chǎn)評估值。

　　The use of the current market price method is the same as the evaluation of timber forest resources assets, requiring a well-developed and sound trading market with three or more optional cases to be implemented. In the early stage of production, economic forest trees mainly grow in nutrients. Therefore, the adjustment coefficient of the transaction case not only considers the time difference between the economic forest resource assets to be evaluated and the transaction case, but also the difference in stand quality and tree age between the economic forest resource assets to be evaluated and the economic forest resource assets in the transaction case. In evaluation practice, the price adjustment coefficient is used to correct the time difference between the economic forest resource assets to be evaluated and the transaction cases. The forest quality adjustment coefficient is obtained by multiplying the ratio of the actual number of trees and crown width in the forest stand with the number of trees and crown width in the reference forest stand, thus achieving the correction of the economic forest resource asset cases. Finally, the comprehensive average is used to determine the evaluation value of the economic forest resource assets to be evaluated.

　　式中：Ｅn--第n年的經(jīng)濟林資源資產(chǎn)評估值；

　　In the formula: En - the evaluation value of economic forest resource assets in the nth year;

　　Gj--第j個(gè)案例經(jīng)濟林資源資產(chǎn)單位面積交易價(jià)格；

　　Gj -- Unit area transaction price of the jth case economic forest resource asset;

　　Kj--物價(jià)調整系數；

　　Kj - Price adjustment coefficient;

　　Kj1--林分質(zhì)量調整系數；

　　Kj1-- forest quality adjustment coefficient;

　　S--待評估經(jīng)濟林資源資產(chǎn)面積。(二)始產(chǎn)期的經(jīng)濟林資源資產(chǎn)評估

　　S - The area of economic forest resource assets to be evaluated. （2） Assessment of economic forest resource assets during the initial production period

　　始產(chǎn)期是經(jīng)濟林開(kāi)始有一定數量產(chǎn)品產(chǎn)出到產(chǎn)品產(chǎn)量穩定的盛產(chǎn)期之間的發(fā)育階段。在這一階段中營(yíng)養生長(cháng)和生殖生長(cháng)兩者并重，樹(shù)冠在逐漸增大，經(jīng)濟林產(chǎn)品的產(chǎn)量從小到大迅速增加。在經(jīng)營(yíng)上看，這一時(shí)期生產(chǎn)成本基本穩定，開(kāi)始有了一定的純收益，這個(gè)收益也在迅速增加。這一階段的經(jīng)濟林資源資產(chǎn)評估可用重置成本法或收益現值法或現行市價(jià)法進(jìn)行評估。

　　The initial production period is the developmental stage between the beginning of a certain amount of product output in economic forests and the stable peak production period of product output. In this stage, both nutritional growth and reproductive growth are emphasized, and the tree crown gradually increases, resulting in a rapid increase in the yield of economic forest products from small to large. From a business perspective, during this period, production costs were basically stable and there was a certain amount of net income, which was rapidly increasing. The evaluation of economic forest resource assets in this stage can be carried out using the reset cost method, present value of income method, or current market price method.

　　1、重置成本法

　　1. Reset cost method

　　在始產(chǎn)期之前經(jīng)濟林林分只有投入，沒(méi)有收益，它類(lèi)似于工廠(chǎng)的建設期。始產(chǎn)期經(jīng)濟林林分每年都有一定的收入，而且收益迅速增加，與工廠(chǎng)的投產(chǎn)期十分類(lèi)似。根據一般財務(wù)核算辦法的規定，投資僅計算到試投產(chǎn)期，其后的投入作為經(jīng)營(yíng)的成本。因此，經(jīng)濟林資源資產(chǎn)評估中其重置成本的全價(jià)計算到經(jīng)濟林資源資產(chǎn)年收益值大于年經(jīng)營(yíng)投資的前一年，這時(shí)重置成本值達到最大值。始產(chǎn)期階段，經(jīng)濟林林分的產(chǎn)品產(chǎn)量和創(chuàng )利能力迅速發(fā)展以至達到穩定，進(jìn)入盛產(chǎn)期，其資產(chǎn)價(jià)值達到最高，因此在這階段可以不考慮折耗，僅通過(guò)經(jīng)濟林林分質(zhì)量調整系數來(lái)修正重置成本值以確定經(jīng)濟林資源資產(chǎn)評估值。其計算公式為：

　　Before the initial production period, the economic forest only has inputs without returns, similar to the construction period of a factory. During the initial production period, various economic sectors generate a certain amount of income every year, and the profits increase rapidly, which is very similar to the production period of factories. According to the general financial accounting method, investment is only calculated until the trial investment period, and subsequent investments are considered as operating costs. Therefore, in the evaluation of economic forest resource assets, the full value of the reset cost is calculated until the annual return value of the economic forest resource asset is greater than the previous year's annual operating investment, at which point the reset cost value reaches its maximum value. In the initial production stage, the product output and profit generating capacity of economic forests rapidly develop to a stable level, entering the peak production period, and their asset value reaches its highest. Therefore, at this stage, the depreciation can be ignored, and the economic forest quality adjustment coefficient can be used to correct the reset cost value to determine the economic forest resource asset evaluation value. The calculation formula is:

　　式中：En--經(jīng)濟林資源資產(chǎn)評估值；

　　In the formula: En - Evaluation value of economic forest resource assets;

　　K--經(jīng)濟林林分質(zhì)量調整系數；

　　K - Economic forest quality adjustment coefficient;

　　Ct--第t年生產(chǎn)成本；

　　Ct - Production cost in year t;

　　At--第t年經(jīng)濟林產(chǎn)品收入；

　　At - income from economic forest products in the t-th year;

　　n--經(jīng)濟林資源資產(chǎn)年收益值大于年經(jīng)營(yíng)投資的前一年。此時(shí)的經(jīng)濟林林分質(zhì)量調整系數，除考慮經(jīng)濟林林分冠幅修正以外，還要考慮經(jīng)濟林產(chǎn)品的產(chǎn)量的修正。

　　The annual return value of economic forest resource assets is greater than the previous year's annual operating investment. At this time, the quality adjustment coefficient of economic forest stands should not only consider the correction of crown width, but also the correction of yield of economic forest products.

　　2、收益現值法

　　2. Present value of earnings method

　　在這一階段采用收益現值法必須知道該品種的經(jīng)濟壽命，待評估經(jīng)濟林林分盛產(chǎn)期之前的平均產(chǎn)量，并分段計算。

　　At this stage, the use of the present value of earnings method requires knowledge of the economic lifespan of the variety, the average yield before the peak production period of the economic forest to be evaluated, and segmented calculations.

　　3、現行市價(jià)法

　　3. Current market price method

　　現行市價(jià)法的計算與產(chǎn)前期的一樣，僅僅林分質(zhì)量調整系數是以產(chǎn)量為標準進(jìn)行調整而不是以冠幅大小為標準來(lái)調整。

　　The calculation of the current market price method is the same as that of the pre production stage, with only the forest quality adjustment coefficient adjusted based on yield rather than crown size.

　　(三)盛產(chǎn)期的經(jīng)濟林資源資產(chǎn)評估

　?。?） Evaluation of Economic Forest Resource Assets during the Abundant Production Period

　　盛產(chǎn)期是經(jīng)濟林資源資產(chǎn)的產(chǎn)品產(chǎn)量最高、收益多而穩定的時(shí)期。這時(shí)期持續時(shí)間很長(cháng)，其持續年數因樹(shù)木的品種和經(jīng)營(yíng)管理水平而差異較大。持續時(shí)間長(cháng)的可達70～80年，一般占其經(jīng)濟壽命的三分之二以上，經(jīng)濟林的經(jīng)濟收益絕大多數在這一時(shí)期產(chǎn)生。在這時(shí)期的經(jīng)濟林資源資產(chǎn)評估可用收益現值法、重置成本法和現行市價(jià)法。

　　The peak production period is the period when the output of economic forest resource assets is the highest, with high and stable returns. This period lasts for a long time, and its duration varies greatly depending on the variety of trees and the level of management. The longest duration can reach 70-80 years, usually accounting for more than two-thirds of its economic lifespan, and the economic benefits of economic forests are mostly generated during this period. During this period, the evaluation of economic forest resource assets can be carried out using the present value of income method, replacement cost method, and current market price method.

　　1、收益現值法

　　1. Present value of earnings method

　　盛產(chǎn)期是經(jīng)濟林資源資產(chǎn)獲取收益的階段，在這一階段林木生長(cháng)主要是生殖生長(cháng)，經(jīng)濟林產(chǎn)品產(chǎn)量相對較為穩定，因而其資產(chǎn)的評估值可用下式表示：

　　The peak production period is the stage when economic forest resource assets obtain profits. During this stage, forest growth is mainly reproductive growth, and the output of economic forest products is relatively stable. Therefore, the evaluation value of its assets can be expressed as follows:

　　例：太善林果場(chǎng)欲轉讓一片錐栗林30年的經(jīng)營(yíng)期，面積5hm2，年齡9年生，平均冠幅4m，平均樹(shù)高3.5m，每公頃株數600株，已進(jìn)入盛產(chǎn)期，相關(guān)技術(shù)經(jīng)濟指標附后，試評估該片錐栗林的轉讓價(jià)。

　　Example: Taishanlin Fruit Farm intends to transfer a 30 year operation period of a cone chestnut forest with an area of 5hm2, a 9-year-old age, an average crown width of 4m, an average tree height of 3.5m, and 600 trees per hectare. It has entered its peak production period, and the relevant technical and economic indicators are attached to evaluate the transfer price of the cone chestnut forest.

　?。?）錐栗價(jià)格

　　(1) Chestnut prices

　　根據周邊現有品種詢(xún)價(jià)結果，結合當地收購情況，確定錐栗產(chǎn)地交貨價(jià)為6元/kg。

　　Based on the inquiry results of existing varieties in the surrounding area and combined with the local procurement situation, the delivery price of chestnut from the origin is determined to be 6 yuan/kg.

　?。?）產(chǎn)量預測

　　(2) Production forecast

　　咨詢(xún)周邊和當地多家種植戶(hù)的產(chǎn)量情況，根據評估對象的畝株數、樹(shù)冠、年齡情況，預測產(chǎn)量為2250kg/hm2。

　　Consulting with multiple local and neighboring plant growers regarding their yield situation, based on the number of plants per mu, tree crown, and age of the evaluated object, the predicted yield is 2250kg/hm2.

　?。?）經(jīng)營(yíng)成本

　　(3) Operating costs

　　1）采果費：1.5元/kg

　　1) Fruit picking fee: 1.5 yuan/kg

　　2）管理費（含銷(xiāo)售費用）：銷(xiāo)售價(jià)的1.5%

　　2) Management fee (including sales expenses): 1.5% of the sales price

　　3）化肥、農藥：2700元/hm2；

　　3) Fertilizer and pesticide: 2700 yuan/hm2;

　　4）撫育工資：675元/hm2；

　　4) Nurturing salary: 675 yuan/hm2;

　　5）施肥工資：600元/hm2；

　　5) Fertilization wage: 600 yuan/hm2;

　　6）病蟲(chóng)防治工資：675元/hm2；

　　6) Disease and pest control wages: 675 yuan/hm2;

　　7）修剪工資：375元/hm2；

　　7) Trimming salary: 375 yuan/hm2;

　　8）清園工資：450元/hm2；

　　8) Clearing salary: 450 yuan/hm2;

　　9）其它：150元/hm2。

　　9) Other: 150 yuan/hm2.

　?。?）經(jīng)營(yíng)利潤：直接生產(chǎn)成本的15%

　　(4) Operating profit: 15% of direct production costs

　?。?）投資收益率：10%

　　(5) Investment return rate: 10%

　　該錐栗林已進(jìn)入盛產(chǎn)期，30年后還未退出盛產(chǎn)期，可用收益現值法進(jìn)行評估。根據以上指標可計算出每年每公頃的凈收益：

　　The cone chestnut forest has entered its peak production period and has not yet exited its peak production period after 30 years. It can be evaluated using the present value of earnings method. Based on the above indicators, the net income per hectare per year can be calculated:

　　Au=2250×(6－1.5×1.15－0.09)－2700－675－600－675－375－450－150=3791.25元/hm2

　　Au=2250 × (6-1.5 × 1.15-0.09) -2700-675-600-675-375-450-150=3791.25 yuan/hm2

　　該錐栗林的評估值：

　　The evaluation value of this chestnut forest is:

　　En=5hm2×3791.25元/hm2×[(1＋10%)30－1]/[10%×(1＋10%)30]=178700元

　　En=5hm2 × 3791.25 yuan/hm2 × [(1+10%) 30-1]/[10% × (1+10%) 30]=178700 yuan

　　2、重置成本法

　　2. Reset cost method

　　在經(jīng)濟林林分盛產(chǎn)時(shí)期，林木年齡日趨逼近經(jīng)濟壽命，其經(jīng)濟價(jià)值漸漸開(kāi)始下降，這就像正常生產(chǎn)中使用的機器設備，隨著(zhù)使用時(shí)間的增加，磨損逐漸加大，最后無(wú)法使用而申請報廢一樣。對其資產(chǎn)進(jìn)行評估必須考慮其折耗系數和成新率。在經(jīng)濟林資源資產(chǎn)評估中，其重置全價(jià)計算到經(jīng)濟林資源資產(chǎn)年收益值大于年經(jīng)營(yíng)投資的前一年。因此，根據進(jìn)入盛產(chǎn)期的年數計算其資產(chǎn)的折耗系數，從而確定其成新率，用成新率乘以重置全價(jià)得到經(jīng)濟林資源資產(chǎn)的重置成本。其計算公式為：

　　During the period of abundant economic forests, the age of trees is approaching their economic lifespan, and their economic value gradually begins to decline. This is like the machinery and equipment used in normal production, which gradually wear out over time and eventually become unusable and apply for scrapping. The evaluation of its assets must take into account its depreciation coefficient and depreciation rate. In the evaluation of economic forest resource assets, the reset full price is calculated until the annual return value of the economic forest resource asset is greater than the previous year's operating investment. Therefore, based on the number of years entering the peak production period, the depreciation coefficient of its assets is calculated to determine its depreciation rate, and the depreciation rate is multiplied by the reset full price to obtain the reset cost of economic forest resource assets. The calculation formula is:

　　3、現行市價(jià)法

　　3. Current market price method

　　該階段采用的現行市價(jià)法與始產(chǎn)期的相同。

　　The current market price method used in this stage is the same as that used during the initial production period.

　　(四)衰產(chǎn)期的經(jīng)濟林資源資產(chǎn)評估

　?。?） Assessment of Economic Forest Resource Assets during the Decline Period

　　衰產(chǎn)期經(jīng)濟林的產(chǎn)量明顯下降，一年不如一年，繼續經(jīng)營(yíng)將是高成本低收益，甚至出現虧損，因此必須及時(shí)采伐更新。在這個(gè)階段的經(jīng)濟林資源資產(chǎn)可用剩余價(jià)值法進(jìn)行評估。特別是喬木樹(shù)種的經(jīng)濟林中，其剩余價(jià)值主要是木材的價(jià)值。

　　The yield of economic forests during the decline period has significantly decreased, and it is getting worse year by year. Continuing to operate will result in high costs, low returns, and even losses. Therefore, timely logging and renewal are necessary. At this stage, the economic forest resource assets can be evaluated using the residual value method. Especially in economic forests of tree species, their residual value is mainly the value of wood.

　　五、經(jīng)濟林資源資產(chǎn)評估中必須注意的幾個(gè)問(wèn)題

　　5、 Several issues that must be noted in the evaluation of economic forest resource assets

　　(一)經(jīng)濟林產(chǎn)量的預測

　?。?） Prediction of Economic Forest Production

　　經(jīng)濟林產(chǎn)量預測是經(jīng)濟林資源資產(chǎn)評估中極為重要的數據，也是用收益現值法評估經(jīng)濟林資源資產(chǎn)的難點(diǎn)。因為經(jīng)濟林的年產(chǎn)量隨經(jīng)營(yíng)水平、氣候條件、品種均發(fā)生較大的變異，而且產(chǎn)量調查均有季節性，給調查和資料的統計分析帶來(lái)了困難。因此，至今尚未見(jiàn)到一個(gè)較為完整的經(jīng)濟林收獲表。但經(jīng)濟林資源資產(chǎn)評估又必須要用該表進(jìn)行各年度產(chǎn)品的產(chǎn)量預測。沒(méi)有經(jīng)濟林收獲表給經(jīng)濟林的評估帶來(lái)了極大的困難。因此，為全面展開(kāi)經(jīng)濟林的評估工作，必須組織力量編制經(jīng)濟林各樹(shù)種各品種的收獲預測表。

　　The prediction of economic forest yield is an extremely important data in the evaluation of economic forest resource assets, and it is also a difficult point to evaluate economic forest resource assets using the present value of income method. Because the annual yield of economic forests varies greatly with management level, climate conditions, and species, and yield surveys are seasonal, it poses difficulties for surveys and statistical analysis of data. Therefore, a relatively complete economic forest harvest table has not yet been seen. But the evaluation of economic forest resource assets must also use this table to predict the production of products for each year. The lack of an economic forest harvest table has brought great difficulties to the evaluation of economic forests. Therefore, in order to comprehensively carry out the evaluation of economic forests, it is necessary to organize efforts to compile harvest prediction tables for various tree species and varieties of economic forests.

　　(二)經(jīng)濟林有關(guān)資料的收集

　?。?） Collection of data related to economic forests

　　經(jīng)濟林有關(guān)資料的收集也是評估中的一個(gè)關(guān)鍵問(wèn)題。由于過(guò)去國營(yíng)林業(yè)單位都是以用材林為主，對經(jīng)濟林不重視，經(jīng)濟林的檔案管理極為粗放，許多基礎數據均未填入檔案，造成許多資料收集很困難。另外，評估所需的有關(guān)技術(shù)經(jīng)濟指標收集工作量大，涉及面廣，而且對評估的結果影響極大，必須下大力，認真收集。

　　The collection of data related to economic forests is also a key issue in the evaluation. Due to the fact that state-owned forestry units in the past mainly focused on timber forests and did not attach importance to economic forests, the archive management of economic forests was extremely extensive, and many basic data were not filled in the archives, making it difficult to collect a lot of information. In addition, the collection of technical and economic indicators required for the evaluation is labor-intensive, involves a wide range, and has a significant impact on the evaluation results. It is necessary to make great efforts and collect them carefully.

　　(三)經(jīng)濟林資源資產(chǎn)的調查

　?。?） Investigation of Economic Forest Resource Assets

　　在森林資源調查中，經(jīng)濟林資源的調查多處在從屬地位，不受重視。經(jīng)濟林資源的家底多數不清，調查的方法不完善，項目不齊全，這也給經(jīng)濟林資源資產(chǎn)的評估帶來(lái)了許多困難。因此，在經(jīng)濟林資源資產(chǎn)評估前，應專(zhuān)門(mén)組織一次經(jīng)濟林資源資產(chǎn)調查。

　　In forest resource surveys, the investigation of economic forest resources is often in a subordinate position and is not given much attention. The majority of economic forest resources are unclear, the investigation methods are incomplete, and the projects are incomplete, which also brings many difficulties to the evaluation of economic forest resource assets. Therefore, before the assessment of economic forest resource assets, a specialized investigation of economic forest resource assets should be organized.

　　(四)經(jīng)濟林資源資產(chǎn)的評估方法

　?。?） Evaluation methods for economic forest resource assets

　　經(jīng)濟林資源資產(chǎn)的評估方法目前尚不規范，特別是經(jīng)濟林產(chǎn)品純收入的測算，更是五花八門(mén)，給評估的結果帶來(lái)了混亂。經(jīng)濟林的產(chǎn)品形式多樣，測算的計量單位，收獲的時(shí)間間隔各不相同，必須對其進(jìn)行系統的研究，制定一套針對不同產(chǎn)品形式的計量方法，并對經(jīng)濟林資源資產(chǎn)的評估確定相應的計算方法。

　　The evaluation methods for economic forest resource assets are currently not standardized, especially the calculation of net income from economic forest products, which is diverse and brings confusion to the evaluation results. The products of economic forests come in various forms, with different measurement units and harvest intervals. Therefore, it is necessary to conduct systematic research on them, develop a set of measurement methods for different product forms, and determine corresponding calculation methods for the evaluation of economic forest resource assets.

　　本文由  林木資產(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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