南亞熱帶地區 “種果熱”“交易熱” 催生水果樹(shù)林資產(chǎn) “評估熱”，其資產(chǎn)含果品、果樹(shù)、林地，特點(diǎn)是品種多、技術(shù)復雜、需估現值與未來(lái)值，評估難度大。產(chǎn)量測定是基礎，可實(shí)地調查、查訪(fǎng)對比，也需編制產(chǎn)量表。評估方法分重置成本法（適未投產(chǎn)、純收益負的果樹(shù)）與收益現值法（適盛產(chǎn)期果樹(shù)），需結合租地 / 買(mǎi)地情況選公式。運作中存計價(jià)年限確定難、年純收益測算復雜等問(wèn)題，且需明確基準日價(jià)格、年利率，評估成果需多類(lèi)資料支撐。實(shí)例多圍繞貸款抵押、承包經(jīng)營(yíng)，需按對應參數計算現值，目前評估機構建設待完善，需推動(dòng)制度化規范。

　　The "fruit planting fever" and "trading fever" in the South Asian tropical region have given rise to the "evaluation fever" of fruit forest assets, which include fruits, fruit trees, and forest land. The characteristics of these assets are diverse varieties, complex technology, and the need to estimate present and future values, making evaluation difficult. Production measurement is the foundation, which can be investigated and compared on-site, and a production table also needs to be prepared. The evaluation methods are divided into the reset cost method (suitable for fruit trees that have not yet been put into operation and have negative net income) and the present value of income method (suitable for fruit trees during their peak production period), and the formula needs to be selected based on the rental/purchase situation. There are difficulties in determining the valuation period and calculating annual net income during operation, and it is necessary to clarify the benchmark date price and annual interest rate. The evaluation results require multiple types of data support. Examples often revolve around loan mortgages and contracted operations, requiring the calculation of present value based on corresponding parameters. Currently, the construction of evaluation institutions needs to be improved, and institutionalization and standardization need to be promoted.

　　01水果樹(shù)林資產(chǎn)評估的現況

　　The current situation of asset evaluation in fruit forest 01

　　1.1 南亞熱帶地區掀起持續的“種果熱”優(yōu)越的南亞熱帶氣候,豐富的栽培技術(shù)及管理經(jīng)驗,領(lǐng)導的正確引導,群眾積極參與,使我縣山地綜合開(kāi)發(fā)出現持久的“種果熱”,且獲得顯著(zhù)的經(jīng)濟效益。1996年農民人均1畝果,年產(chǎn)超千斤,預計到2000年,人均年產(chǎn)可達1t果。

　　1.1 The sustained "fruit planting fever" has been sparked in the South Asian tropical region. The superior South Asian tropical climate, rich cultivation techniques and management experience, correct leadership guidance, and active participation of the masses have led to a long-lasting "fruit planting fever" in the comprehensive development of mountainous areas in our county, and have achieved significant economic benefits. In 1996, the per capita yield of fruits for farmers was 1 mu, with an annual output of over 1000 kilograms. It is expected that by 2000, the per capita yield of fruits will reach 1 ton.

　　1.2 果樹(shù)果林市場(chǎng)出現了“交易熱”在市場(chǎng)經(jīng)濟的驅動(dòng)下,不僅水果樹(shù)的鮮果進(jìn)入市場(chǎng),還有水果樹(shù)(水果林)也以商品介入流通領(lǐng)域,進(jìn)行形式多樣的交易,不僅果樹(shù)苗,還有水果幼樹(shù)、產(chǎn)前期功齡水果樹(shù),乃至進(jìn)入穩產(chǎn)的水果林都可以產(chǎn)品的形式進(jìn)行銷(xiāo)售或拍賣(mài)。近幾年來(lái),果樹(shù)交易額迅速增加,果林交易市場(chǎng)日益繁榮。

　　1.2 The fruit tree and forest market has experienced a "trading fever" driven by the market economy. Not only fresh fruits of fruit trees enter the market, but also fruit trees (fruit forests) enter the circulation field as commodities, engaging in various forms of transactions. Not only fruit tree seedlings, but also fruit saplings, pre production mature fruit trees, and even fruit forests that have entered stable production can be sold or auctioned in the form of products. In recent years, the trading volume of fruit trees has rapidly increased, and the fruit forest trading market has become increasingly prosperous.

　　1.3 應運而生水果樹(shù)林資產(chǎn)“評估熱”水果樹(shù)自經(jīng)營(yíng)、生產(chǎn)、至交易的全過(guò)程都需要估值,如進(jìn)行拍賣(mài)、抵押、轉讓、入股、聯(lián)營(yíng)、清算等經(jīng)濟活動(dòng),都需要對其進(jìn)行資產(chǎn)評估。俗稱(chēng)“搖錢(qián)樹(shù)”的水果林,被看成是價(jià)值較高和收益較穩定的資產(chǎn)。民間果樹(shù)自由交易自行評估早就出現。近幾年來(lái),銀行審核貸款抵押物時(shí),把進(jìn)入盛產(chǎn)期的水果列入主要的可靠的抵押效果較理想的抵押對象。去年,我縣的林業(yè)貸款項目,銀行看重以水果林抵押,全年經(jīng)正式評估的水果林資產(chǎn)價(jià)值計2600多萬(wàn)元,占林業(yè)山地綜合開(kāi)發(fā)項目貸款抵押物評估值的87%。

　　1.3 The emergence of the "evaluation heat" for fruit forest assets: The entire process of fruit tree self operation, production, and trading requires valuation, such as auction, mortgage, transfer, equity participation, joint venture, liquidation, and other economic activities, all of which require asset evaluation. The fruit forest, commonly known as the "money tree", is considered a high-value and stable asset with stable returns. The self-assessment of free trade of fruit trees in the private sector has long existed. In recent years, when banks review loan collateral, they have included fruits in their prime production period as the main reliable collateral with ideal collateral effects. Last year, in our county's forestry loan project, the bank valued the use of fruit forests as collateral. The officially assessed asset value of fruit forests for the whole year was over 26 million yuan, accounting for 87% of the assessed value of the loan collateral for forestry mountain comprehensive development projects.

　　02水果樹(shù)林資產(chǎn)的特點(diǎn)及構成

　　02 Characteristics and composition of fruit forest assets

　　2.1 水果林資產(chǎn)的特點(diǎn)水果林與用材林及竹林比較,其樹(shù)種、品種多樣;培良技術(shù)十分復雜,經(jīng)營(yíng)管理多種方式,產(chǎn)品加工利用多種多樣,各樹(shù)種投入及產(chǎn)出值差異大,同一品種不同集約程度的收益差別也大,這些導致其資產(chǎn)評估難度大。水果林同竹林一樣屬于永續作物,永續利用的林種,只要正常的管理,在正常的氣候情況下,則有正常的產(chǎn)量,如產(chǎn)品價(jià)格波動(dòng)小,就有穩定的產(chǎn)值。水果林資產(chǎn)評估,不僅要估出現年的純收益值(可稱(chēng)為現值),還要預估未來(lái)若干年的現值(預報值)。這樣的“虛值”,今后,可以?xún)冬F,也可能只兌現一部分,或全不兌現。因此,這也是水果林資產(chǎn)評估的又一個(gè)難題。

　　2.1 Characteristics of Fruit Forest Assets: Compared with timber forests and bamboo forests, fruit forests have diverse tree species and varieties; Peiliang's technology is very complex, with multiple management methods and diverse product processing and utilization. The input and output values of various tree species vary greatly, and the income of the same variety varies greatly depending on the degree of intensification. These factors make asset evaluation difficult. Fruit forests, like bamboo forests, belong to sustainable crops. Forest species that are sustainably used, as long as they are managed properly and under normal climate conditions, can have normal yields. If product prices fluctuate less, they can have stable output value. The evaluation of fruit forest assets not only requires estimating the current year's net income value (which can be referred to as present value), but also estimating the present value (forecast value) for several years to come. This kind of 'virtual value' can be redeemed in the future, or only partially redeemed, or not redeemed at all. Therefore, this is also another challenge in the asset evaluation of fruit forests.

　　2.2 水果林資產(chǎn)的構成水果林資產(chǎn)主要包括果品(鮮果),果樹(shù)(或果林)和林地(水果園地)三個(gè)部分。三者之間既有區別,又有聯(lián)系。一般評估都以果品為基礎,當其水果產(chǎn)量高,年純收益值高,其果樹(shù)資產(chǎn)及林地資產(chǎn)價(jià)值也隨之較高。所以,對水果樹(shù)鮮果產(chǎn)量的測定是水果林資產(chǎn)評估的基礎。

　　2.2 Composition of Fruit Forest Assets Fruit forest assets mainly include three parts: fruits (fresh fruits), fruit trees (or fruit forests), and forest land (fruit orchards). There are both differences and connections among the three. Generally, evaluations are based on fruits. When the fruit yield is high and the annual net income value is high, the value of fruit tree assets and forest land assets is also relatively high. Therefore, the determination of fresh fruit yield of fruit trees is the basis for evaluating fruit forest assets.

　　03水果樹(shù)林產(chǎn)量的調查測定

　　Investigation and determination of yield in 03 fruit forest

　　3.1 確定鮮果產(chǎn)量的重點(diǎn)同一品種的果樹(shù),因不同年齡,不同氣候及立地條件,不同經(jīng)營(yíng)集約度,其產(chǎn)量差異較大,水果產(chǎn)期季節性明顯,采果期又短,評估時(shí)往往是無(wú)果期,無(wú)法實(shí)際調查測定,目前又沒(méi)有系統的果樹(shù)產(chǎn)量預報表。而果樹(shù)的產(chǎn)量直接影響產(chǎn)值,再影響純收益值,故產(chǎn)量指標是影響水果林資產(chǎn)評估的最主要因子。

　　3.1 Key points for determining fresh fruit yield: Fruit trees of the same variety have significant differences in yield due to different ages, climate and site conditions, and different levels of management intensity. The fruit production season is seasonal, and the harvesting period is short. When evaluating, it is often a period of no fruit, which cannot be actually investigated and measured. Currently, there is no systematic fruit tree yield forecast table. The yield of fruit trees directly affects the output value, which in turn affects the net income value. Therefore, the yield indicator is the most important factor affecting the asset evaluation of fruit forests.

　　3.2 確定鮮果產(chǎn)量的方法

　　3.2 Methods for determining fresh fruit yield

　　1)實(shí)地調查測定。評估時(shí)正遇產(chǎn)果期,可以實(shí)地抽樣調查,或者設標準株測定。但是,評估時(shí)候往往非產(chǎn)果期,所以上級主管部分應盡快組織力量,抓住各樹(shù)種產(chǎn)果期調查測產(chǎn),編制各品種果樹(shù)林的產(chǎn)量表。

　　1) Field investigation and measurement. When evaluating, it is during the fruiting period, and on-site sampling surveys can be conducted, or standard strains can be set up for measurement. However, during the evaluation process, it is often not the fruiting period, so the higher-level supervisory department should organize forces as soon as possible to investigate and measure the yield of various tree species during the fruiting period, and prepare a yield table for each variety of fruit forest.

　　2)通過(guò)查訪(fǎng)對比確定產(chǎn)量。對鄉村辦的果場(chǎng),從財務(wù)上查出3年來(lái)投產(chǎn)果樹(shù)的株數及產(chǎn)量;對私果林,無(wú)財務(wù)檔案的,只能訪(fǎng)問(wèn)1—3年來(lái)的產(chǎn)量情況,也可以查訪(fǎng)鄰近相似果林的產(chǎn)量,通過(guò)對比分析,再確定當年產(chǎn)量,預測未來(lái)3年的產(chǎn)量。

　　2) Determine production through inspection and comparison. Find out the number and output of fruit trees that have been put into operation in rural fruit farms in the past three years from a financial perspective; For private fruit forests without financial records, only the yield situation over the past 1-3 years can be accessed, and the yield of neighboring similar fruit forests can also be visited. Through comparative analysis, the yield of the current year can be determined, and the yield of the next 3 years can be predicted.

　　3)制定不同樹(shù)種不同品種果品產(chǎn)量表。果樹(shù)是高投入高產(chǎn)出的作物,果樹(shù)年齡相同,不同密度果樹(shù)單株產(chǎn)量不同,以“株”為單位,比以畝為單位來(lái)計產(chǎn)估價(jià)更適用。當果種、立地條件、集約經(jīng)營(yíng)程度、栽培模式相同,編制果樹(shù)產(chǎn)量表有兩種類(lèi)型,一種是不同年齡果樹(shù)單株產(chǎn)量表,另一種是不同冠幅面積果樹(shù)單株產(chǎn)量表。(詳見(jiàn)附表)。由于經(jīng)營(yíng)集約度不同,相同年齡果樹(shù)出現不同冠幅和不同的產(chǎn)量,因而冠幅與單產(chǎn),比年齡與單產(chǎn)相關(guān)較密切,后一種產(chǎn)量表比較實(shí)用。

　　3) Develop a table of fruit yields for different tree species and varieties. Fruit trees are high input and high output crops. Although the age of fruit trees is the same, the yield per plant varies with different densities. Therefore, using "plant" as the unit of measurement is more suitable for yield estimation than using mu as the unit of measurement. When the fruit species, site conditions, degree of intensive management, and cultivation mode are the same, there are two types of fruit tree yield tables: one is the yield table for fruit trees of different ages, and the other is the yield table for fruit trees of different crown areas. (See attached table for details). Due to different levels of management intensity, fruit trees of the same age have different crown widths and yields. Therefore, crown width and yield are more closely related than age and yield, and the latter yield table is more practical.

　　04水果樹(shù)林資產(chǎn)評估基本方法

　　04 Basic Methods for Asset Evaluation of Fruit Grove

　　4.1 重置成本法在正常投入,科學(xué)栽培管理,果樹(shù)發(fā)育正常,當年純收益值為負數時(shí),尤其是尚未投產(chǎn)果樹(shù),適宜用此法。1)租地或免租經(jīng)營(yíng),采用下式計值Tn=∑ni=1∑mj=1Kn×(1+P)n-i+1×(1+r)Tn——第n年水果林資產(chǎn)價(jià)(現值);Kn——第i年第j項成本;r——利潤率;m——成本項數;P——利率2)買(mǎi)地經(jīng)營(yíng),采用下式Tn=[B×(1+P)n+∑Kn×(1+P)n-i+1]×(1+r)亦則,需要增加一次性買(mǎi)地費用,并按復利公式計現值。對于管理不善等原因達不到標準的果樹(shù)降價(jià)處理。

　　4.1 The reset cost method is suitable for normal investment, scientific cultivation and management, normal fruit tree development, and negative net income value in the current year, especially for fruit trees that have not yet been put into production. 1) Renting or rent free operation, using the following formula to calculate Tn=∑ ni=1 ∑ mj=1Kn × (1+P) n-i+1 × (1+r) Tn - the current value of fruit forest assets in the nth year; Kn - Cost of the jth item in the i-th year; R - profit margin; M - number of cost items; P - interest rate 2) for land purchase operation, using the following formula Tn=[B × (1+P) n+∑ Kn × (1+P) n-i+1] × (1+r), it is necessary to increase the one-time land purchase cost and calculate the present value according to the compound interest formula. Reduce the price of fruit trees that fail to meet standards due to poor management and other reasons.

　　4.2 收益現值法當年純收益值出現正數時(shí),尤其是進(jìn)入盛產(chǎn)期,產(chǎn)量比較穩定的果林和果樹(shù),適宜采用此法。

　　When the net income value of the current year shows a positive value, especially for fruit forests and trees that have entered their peak production period and have relatively stable yields, this method is suitable for use.

　　1)盛產(chǎn)期果樹(shù)計價(jià)公式:Tn=En[(1+P)u-n-1]/[P×(1+P)u-n]En——計價(jià)期限內的年均純收益值;u——計價(jià)年限的上限年度;n——計價(jià)年限的下限年度(評估當年果樹(shù)年齡);u- n——為計價(jià)年數

　　1) The pricing formula for fruit trees during the peak production period: Tn=En [(1+P) u-n-1]/[P × (1+P) u-n] En - the average annual net income value during the pricing period; U - the upper limit year of the valuation period; N - the lower limit year of the valuation period (evaluating the age of fruit trees in the current year); U-n - the number of pricing years

　　2)盛果前期(至進(jìn)入穩產(chǎn)期的前1年止),果樹(shù)計價(jià)公式:Tn=∑m-ni=1Ki/(1+P)n-i+1Ei——盛果前各年的純收益值則逐年計算年凈現值的總和。由盛果期轉入衰果期,則當年純收益值逐漸減少的果樹(shù),也要用上述估值。

　　2) In the early stage of fruit harvest (until the first year before entering the stable production period), the pricing formula for fruit trees is Tn=∑ m-ni=1Ki/(1+P) n-i+1Ei - the net income value of each year before fruit harvest is calculated by adding up the annual net present value year by year. If a fruit tree transitions from its peak fruiting period to its declining fruiting period, its net income value will gradually decrease that year, and the above valuation should also be used.

　　3)如評估的果樹(shù)其計價(jià)年限處于盛產(chǎn)前期和盛產(chǎn)期,或者處于盛產(chǎn)期和衰果期兩個(gè)階段,應分別兩個(gè)階段計算,再相加為果樹(shù)的總現值。如評估果樹(shù)計價(jià)年限包括盛產(chǎn)前期,盛產(chǎn)期和衰果期三階段、應分別三段計算,其總和為果樹(shù)的總現值。各種果樹(shù)林抵押現值要大于貸款數額、貸款額不得超過(guò)抵押物現值的70%。

　　3) If the evaluated fruit trees have a valuation period in the early and peak production periods, or in two stages of peak and declining fruit periods, they should be calculated separately for each stage and added together to obtain the total present value of the fruit trees. If the evaluation of the valuation period for fruit trees includes three stages: the pre harvest period, the harvest period, and the decline period, they should be calculated separately in three stages, and the sum of them is the total present value of the fruit trees. The present value of various fruit forest mortgages must be greater than the loan amount, and the loan amount must not exceed 70% of the present value of the collateral.

　　05水果樹(shù)林資產(chǎn)評估的成果資料及附件水果樹(shù)林資產(chǎn)評估的成果資料及附件：

　　05 Fruit Forest Asset Evaluation Results and Attachments Fruit Forest Asset Evaluation Results and Attachments:

　　1評估季托方和受托方的簽定的《評估委托書(shū)》;

　　1. Evaluate the "Evaluation Authorization Letter" signed by the entrusting party and the entrusted party;

　　2委托方出具的評估水果林資產(chǎn)《權屬證明》;

　　Certificate of Ownership for Evaluating Fruit Forest Assets Issued by the Entrusting Party;

　　3水果林資產(chǎn)評估報告(受托方編寫(xiě));

　　3 Fruit Forest Asset Evaluation Report (prepared by the trustee);

　　4主管部門(mén)(林業(yè)局)關(guān)于水果林資產(chǎn)評估的確認書(shū);

　　Confirmation letter from the competent department (Forestry Bureau) regarding the evaluation of fruit forest assets;

　　5水果林資產(chǎn)評估平面圖(最好1∶1萬(wàn)地形圖);

　　5 Fruit Forest Asset Evaluation Plan (preferably 1:10000 topographic map);

　　6水果林資產(chǎn)評估小班表;

　　6. Small table for asset evaluation of fruit orchards;

　　7評估機構(受托方)評估資格證書(shū);8評估委托方的營(yíng)業(yè)執照〈個(gè)人持身份證復印件〉及所在單位證明〈原件〉。06水果樹(shù)林資產(chǎn)評估運作諸問(wèn)題探析

　　7 Evaluation agency (trustee) evaluation qualification certificate; 8. Evaluate the business license of the client (with a copy of the individual's ID card) and the original proof of the employer's affiliation. Analysis of Various Issues in the Operation of 06 Fruit Forest Asset Evaluation

　　6.1 計價(jià)年限(u-n)的確定是水果林評估的難點(diǎn)一棵長(cháng)年生果樹(shù)也可年年產(chǎn)果,年年有純收益,對未來(lái)的預報純收益值算的過(guò)高或過(guò)低,算多算少主要取決于計價(jià)年限。在實(shí)際操作中要分別情況確定計價(jià)的年數。1列為貸款抵押的,貸款期3年—10年,一般可以貸款期年數作為計價(jià)年數。2承包或租賃經(jīng)營(yíng)的,也可以按承包期年數作為計價(jià)年數。3拍賣(mài)(一次性買(mǎi)斷)的穩產(chǎn)期果樹(shù),其計價(jià)年限確定成為難題。但要遵循雙方讓利的原則,民間計價(jià)年數為3年—5年。計價(jià)年限5年,意味著(zhù)買(mǎi)方將果買(mǎi)后經(jīng)營(yíng)5年的純收益值全部付給乙方,還要貼息,從第6年—7年后才能開(kāi)始得利。如計價(jià)年數大于5年,買(mǎi)方獲利更遲更晚。因此,進(jìn)入高產(chǎn)穩產(chǎn)的名優(yōu)果樹(shù)確成“搖錢(qián)樹(shù)”,不宜拍賣(mài),適宜承包或租賃經(jīng)營(yíng),其產(chǎn)權不變,只是出租經(jīng)營(yíng)權。

　　The determination of the valuation period (u-n) is a difficult point in fruit forest evaluation. A perennial fruit tree can also produce fruit every year and have net income every year. If the predicted net income value for the future is too high or too low, the amount depends mainly on the valuation period. In practical operation, the number of years for pricing should be determined based on the situation. For those listed as loan collateral, the loan term is 3-10 years, and generally the number of loan terms can be used as the valuation year. For contracted or leased operations, the number of years of the contract period can also be used as the valuation year. The determination of the pricing period for stable period fruit trees auctioned (one-time buyout) has become a difficult problem. But it is necessary to follow the principle of mutual benefit, and the civil valuation period is 3-5 years. The valuation period is 5 years, which means that the buyer will pay the net profit value of the fruit after 5 years of operation to the second party, and also provide interest subsidies. The benefits can only be obtained from the 6th to 7th year. If the valuation year is greater than 5 years, the buyer will profit later and later. Therefore, famous fruit trees that have achieved high and stable yields have indeed become "money making trees" and are not suitable for auction. They are suitable for contracting or leasing operations, and their property rights remain unchanged, only leasing the operating rights.

　　6.2 年純收益值的調查測算首先要測算年收益值、包括測定鮮果產(chǎn)量和鮮果單價(jià)。其次,計算經(jīng)營(yíng)管理及銷(xiāo)售成本、計算各種稅費。最后,得出稅后單株年均純收益值或者逐年純收益值。收益及成本主要從委托的財務(wù)上查,或訪(fǎng)問(wèn)社會(huì )上同品種同類(lèi)型果園的投入產(chǎn)出情況。

　　The investigation and calculation of the net income value in 6.2 years first requires the calculation of the annual income value, including the determination of fresh fruit production and fresh fruit unit price. Secondly, calculate business management and sales costs, as well as various taxes and fees. Finally, obtain the average annual net income value or annual net income value of each individual plant after tax. The benefits and costs mainly come from the entrusted finance or visiting the input-output situation of orchards of the same variety and type in society.

　　6.3 基準日價(jià)格的確定果樹(shù)產(chǎn)果的季節性強,評估時(shí)常非產(chǎn)果期,市場(chǎng)上沒(méi)有銷(xiāo)售評估的水果,或銷(xiāo)售的水果非評估區生產(chǎn)的,是從外地調入的,在本地是該品種水果的淡季,價(jià)格可能偏高。所以,當水果樹(shù)評估基準日沒(méi)有產(chǎn)果時(shí),應于上一個(gè)產(chǎn)果期距評估日最近的價(jià)格為依據。同一品種果樹(shù),不同年度或季度因鮮果單價(jià)不同,以致評估水果樹(shù)的現值也不同。如我縣蘆柑樹(shù),1996年的銷(xiāo)售價(jià)較高,去年評估的單株蘆柑價(jià)值較高,1997年的銷(xiāo)售價(jià)較低,今年評估的單株蘆柑價(jià)值就較低。

　　6.3 Determination of Base Day Prices: Fruit trees have strong seasonality in fruit production, and evaluations are often conducted outside of the fruit production period. Fruits that are not sold in the market or are not produced in the evaluation area are imported from other regions. In the local area, it is the off-season for this variety of fruit, and the price may be higher. Therefore, when there is no fruit production on the benchmark date of fruit tree evaluation, the price closest to the evaluation date in the previous fruit production period should be used as the basis. The present value of fruit trees of the same variety varies depending on the unit price of fresh fruits in different years or quarters. Like the citrus trees in our county, the sales price was higher in 1996, the value of individual citrus trees evaluated last year was higher, the sales price in 1997 was lower, and the value of individual citrus trees evaluated this year is lower.

　　6.4 年利率的確定年利率較大時(shí),評估水果樹(shù)的現值偏小,反之,其現值偏大。水果樹(shù)經(jīng)營(yíng)屬開(kāi)發(fā)性。一般年利率不宜超過(guò)人民銀行頒布的一年期存款年利率,或者略偏低1—2個(gè)百分點(diǎn)。去年,我縣評估的年利率全部為6%,今年年利息又降低,目前評估的年利率暫定為5%。

　　When the annual interest rate is high, the present value of the evaluated fruit tree is relatively small, and vice versa, its present value is relatively large. Fruit tree management is a development oriented approach. The general annual interest rate should not exceed the one-year deposit annual interest rate issued by the People's Bank of China, or be slightly lower by 1-2 percentage points. Last year, the annual interest rate evaluated in our county was all 6%. This year, the annual interest rate has been reduced again, and the current evaluated annual interest rate is tentatively set at 5%.

　　6.5 Q值(總收益現值換算系數)的計算按Q=[(1+P)]u-n-1]/[P×(1+P)u-n]計算。進(jìn)入穩產(chǎn)期水果樹(shù)計算出不同所利率,不同計價(jià)年限的Q值,并系統的列表,比較直觀(guān),便于查算。祥見(jiàn)附表。

　　The calculation of Q value (conversion coefficient of present value of total income) is based on Q=[(1+P)] u-n-1]/[P × (1+P) u-n]. Enter the stable production period fruit tree and calculate the Q values for different interest rates and pricing years, and provide a systematic list that is intuitive and easy to calculate. Please refer to the attached table for details.

　　6.6 地價(jià)計算及風(fēng)險分析租地經(jīng)營(yíng)和買(mǎi)地經(jīng)營(yíng)的林地費用已列入當年的成本計值,不另計價(jià)。抵押、承包經(jīng)營(yíng)的,一般的沒(méi)有計算地價(jià)。山地所有權屬于國家的或集體的,其山地所有權與經(jīng)營(yíng)權經(jīng)常分離。由于,水果林與山地互為一體,不可分離,對沒(méi)有計算地價(jià)的水果林,其山地應隨果樹(shù)一起,由經(jīng)營(yíng)者自主經(jīng)營(yíng)。水果林資產(chǎn)評估受病蟲(chóng)為害、火災、災害性氣候,市場(chǎng)價(jià)格等方面風(fēng)險的影響,風(fēng)險分析比評估計價(jià)還復雜,本縣的水果林資產(chǎn)評估沒(méi)有進(jìn)行風(fēng)險分析,把此分析交給委托方,農行或買(mǎi)賣(mài)雙方。

　　6.6 Land price calculation and risk analysis: The forest land costs for leasing and purchasing land have been included in the cost calculation for the current year and are not separately priced. Mortgage and contract management generally do not calculate land prices. Mountain ownership belongs to the state or collective, and its mountain ownership and management rights are often separated. Due to the fact that fruit forests and mountains are inseparable, for fruit forests that have not been priced, their mountains should be operated independently by the operators along with the fruit trees. The evaluation of fruit forest assets is affected by risks such as pest and disease infestations, fires, catastrophic weather conditions, and market prices. Risk analysis is more complex than valuation, and the evaluation of fruit forest assets in this county has not undergone risk analysis. This analysis is entrusted to the client, Agricultural Bank of China, or both buyers and sellers.

　　6.7 評估有效期和權屬問(wèn)題水果林列入貸款抵押的,評估機構協(xié)同銀行部門(mén)跟蹤復查,發(fā)現失管,人為破壞嚴重,火災的及時(shí)處理。未投產(chǎn)或初產(chǎn)水果樹(shù)抵押的,評估有效期1年,滿(mǎn)1年后應復評。評估水果樹(shù)林權屬由評估委托方出具證明,對權屬負有法律責任,保證沒(méi)有轉讓、拍賣(mài)、抵押,保證水果樹(shù)林產(chǎn)權確屬委托方所有。如果長(cháng)期租地或已買(mǎi)地經(jīng)營(yíng)或是集體土地劃出承包開(kāi)發(fā)經(jīng)營(yíng)的,還要由地權所有者出具證明的,審核土地經(jīng)營(yíng)合同原件,審查《出權證》。

　　6.7 Evaluation of Validity and Ownership Issues: If fruit forests are included in loan collateral, the evaluation agency shall collaborate with the banking department to track and review, and promptly handle any incidents of mismanagement, serious human damage, or fire. For fruit trees that have not been put into production or have been mortgaged for the first time, the evaluation is valid for one year and should be re evaluated after one year. The evaluation of the ownership of the fruit forest shall be certified by the evaluation commissioning party, who shall bear legal responsibility for the ownership, ensure that there is no transfer, auction, or mortgage, and guarantee that the ownership of the fruit forest belongs to the commissioning party. If long-term land leasing, purchased land operation, or collective land is contracted for development and operation, and a certificate is required from the land owner, the original land management contract shall be reviewed and the "Certificate of Issuance" shall be examined.

　　6.8 抵押期間收獲量和評估機構抵押期間,委托方要保護好和經(jīng)營(yíng)好抵押的水果樹(shù)林,收益仍歸委托方,發(fā)現毀滅性或災害性損失,應及時(shí)報評估機構和銀行(貸款)部門(mén),共同處理。水果林屬于森林資產(chǎn)的范疇,應由森林資產(chǎn)評估機構評估。目前我省、市、縣尚未正式成立評估機構。我縣早在1993年就開(kāi)始用材林資產(chǎn)評估工作,沒(méi)有評估機構,請行家來(lái)評估,做公正人就行,1997年我縣國有企業(yè)和集體企業(yè)農業(yè)林業(yè)開(kāi)發(fā)項目貸款,需要抵押。銀行等部門(mén)選重以盛產(chǎn)期的水果林及可伐的成熟用材林。對抵押林資產(chǎn)的評估,開(kāi)始由有評估資格的縣律師事務(wù)所牽頭,聘請林業(yè)農業(yè)專(zhuān)家(工程師以上)參加評估。不久改由縣林業(yè)局森林資產(chǎn)評估小組評估,理由是森林資產(chǎn)主管部門(mén)是林業(yè)局,林業(yè)局具備評估能力,能夠信任評估工作,尚且評估報告還要經(jīng)過(guò)林業(yè)主管部門(mén)審核,驗證和確認?？h林業(yè)局得到銀行部門(mén)認可后,開(kāi)展10多次國有及集體所有水果林資產(chǎn)評估工作。目前,我省森林資產(chǎn)評估機構設置工作滯后,應盡快由省、市、縣逐級成立,逐級培訓人員,使森林資產(chǎn)評估制度化、程序化、規范化、法制化。

　　During the mortgage period, the principal shall protect and manage the mortgaged fruit forest well, and the profits shall still belong to the principal. If any destructive or catastrophic losses are found, they shall be promptly reported to the appraisal institution and the bank (loan) department for joint handling. Fruit forests belong to the category of forest assets and should be evaluated by forest asset assessment agencies. At present, our province, city, and county have not formally established evaluation institutions. Our county started the evaluation of timber forest assets as early as 1993, without an evaluation agency. We only need experts to evaluate and be impartial. In 1997, loans for agricultural and forestry development projects of state-owned and collective enterprises in our county required collateral. Banks and other departments focus on selecting fruit forests during their peak production period and mature timber forests that can be harvested. The evaluation of mortgaged forest assets will be led by county law firms with evaluation qualifications, and forestry and agricultural experts (engineers or above) will be hired to participate in the evaluation. Soon, the evaluation will be carried out by the forest asset assessment team of the county forestry bureau. The reason is that the forest asset management department is the forestry bureau, which has the ability to assess and can trust the assessment work. The assessment report still needs to be reviewed, verified, and confirmed by the forestry management department. After obtaining recognition from the banking department, the County Forestry Bureau has carried out more than 10 asset evaluations of state-owned and collectively owned fruit forests. At present, the establishment of forest asset assessment institutions in our province is lagging behind. It should be established at the provincial, municipal, and county levels as soon as possible, and personnel should be trained step by step to institutionalize, proceduralize, standardize, and legalize forest asset assessment.

　　6.9 株數及面積的調查對盛果期或價(jià)值高的果樹(shù)應逐株調查統計,如若面積大、株數很多的水果林或水果樹(shù),應先確定面積,再設標地或樣,調查每畝株數,才能計算總株數。有1∶1萬(wàn)地形圖,又有明顯地貌地物點(diǎn)及界線(xiàn)的,可用地形圖現地勾繪,再計算面積,否則,要用森林羅盤(pán)儀實(shí)測繪制平面圖,再計算面積。07估值實(shí)例及分析

　　6.9 Investigation of Number and Area: For fruit trees in their peak fruiting period or with high value, they should be surveyed and counted one by one. For fruit forests or trees with large areas and many trees, the area should be determined first, and then a plot or sample should be set up to investigate the number of trees per acre before calculating the total number of trees. If there is a 1:10000 topographic map with obvious terrain, features, points, and boundaries, the topographic map can be used to draw the map on site and then calculate the area. Otherwise, a forest compass should be used to measure and draw a plan before calculating the area. 07 Valuation Examples and Analysis

　　1)進(jìn)入盛產(chǎn)期水果樹(shù),列為貸款抵押物,產(chǎn)權經(jīng)營(yíng)權不變的,例如23年生荔枝林作貸款抵押,貸款期限4年,每株年純收益值120元,年利率5%,可以貸款期作為計價(jià)年數,查Q值表,每株荔枝樹(shù)現值(抵押價(jià)值)為:T=E×Q=120×3.5460=425.52(元/株)

　　1) Entering the peak production period, fruit trees are listed as collateral for loans with unchanged property management rights. For example, a 23-year-old lychee forest can be used as collateral for a loan with a loan term of 4 years, an annual net income value of 120 yuan per tree, and an annual interest rate of 5%. The loan term can be used as the valuation year. Check the Q-value table, and the present value (collateral value) of each lychee tree is T=E × Q=120 × 3.5460=425.52 (yuan/plant)

　　2)進(jìn)入盛產(chǎn)期水果樹(shù),采取承包經(jīng)營(yíng),果樹(shù)產(chǎn)權與經(jīng)營(yíng)權分離,承包期滿(mǎn)、果樹(shù)歸還出包方。例如,11年生蘆柑出包經(jīng)營(yíng),承包期10年,其間每株年均純收益值75元,可以承包期作為計價(jià)年數,年利率5%,查Q值表,每株蘆柑10年的現值為:T=E×Q=70×7.7217=540.52(元/株)。如采取一次性付清承包款的,一般以“四六分成”或“三七分成”計算承包款,即按10年總現值的30%～40%作為一次性承包款的參考價(jià)。

　　2) During the peak production period of fruit trees, contract management is adopted, and the property rights and management rights of fruit trees are separated. Upon the expiration of the contract period, the fruit trees are returned to the contracting party. For example, an 11 year old citrus can be contracted for a period of 10 years, with an average annual net profit value of 75 yuan per plant. The contract period can be used as the valuation year, with an annual interest rate of 5%. According to the Q-value table, the present value of each citrus plant for 10 years is T=E × Q=70 × 7.7217=540.52 (yuan/plant). If the one-time payment of the contract fee is adopted, the contract fee is generally calculated based on "four six sharing" or "three seven sharing", that is, 30% to 40% of the total present value of 10 years is used as the reference price for the one-time contract fee.

　　3)進(jìn)入盛產(chǎn)期水果樹(shù),要拍賣(mài)或用于清算的。對于龍眼、荔枝長(cháng)年生果樹(shù),其盛產(chǎn)期長(cháng)達30年～40年,甚至更長(cháng)些,如按此作為計價(jià)年數,每株總現值少則數百元、多則幾千元,甚至成為萬(wàn)元樹(shù),采用“純利分成”也難實(shí)施,通常采用3年—5年作為估價(jià)年數。例如,28年生荔枝樹(shù)拍賣(mài),現年每株純收益值210元,年利率5%,查Q值表,5年的單株總現值為:T=E×Q=210×4.3295=909.20(元/株)

　　3) Fruit trees entering their peak production period, to be auctioned or used for liquidation. For longan and lychee fruit trees that grow year-round, their peak production period can last for 30 to 40 years, or even longer. If this is used as the valuation year, the total present value of each tree can range from a few hundred yuan to several thousand yuan, and even become a tree worth tens of thousands of yuan. It is difficult to implement the "net profit sharing" method, and usually 3 to 5 years are used as the valuation year. For example, a 28 year old lychee tree is auctioned off, with a net profit value of 210 yuan per plant and an annual interest rate of 5%. According to the Q-value table, the total present value of a single plant over 5 years is T=E × Q=210 × 4.3295=909.20 yuan per plant

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