森林資源資產評估除具備資產評估共有的市場性、公正性、專業性、咨詢性等特征外，還存在自身獨有的特點：

　　In addition to the common characteristics of marketization, fairness, professionalism, and consultation in asset evaluation, forest resource asset evaluation also has its own unique features:

　　森林資源資產評估的專業屬性

　　Professional attributes of forest resource asset assessment

　　森林資源資產屬于生物性資產范疇，其評估工作需融合林業經濟學、森林經理學、測樹學、森林生態學、水土保持學等多學科專業知識，對評估人員的綜合素養提出較高要求。

　　Forest resource assets belong to the category of biological assets, and their evaluation work requires the integration of multidisciplinary professional knowledge such as forestry economics, forest management, tree measurement, forest ecology, and soil and water conservation, which puts high demands on the comprehensive literacy of evaluators.

　　森林資源資產評估的生態價值考量

　　Ecological value assessment of forest resource assets

　　森林資源資產具有多元功能，評估人員開展工作時，需全面權衡各類影響因素。除關注其經濟收益外，還需依據具體經濟行為和評估目標等，明確是否將生態價值納入評估范疇。

　　Forest resource assets have multiple functions, and evaluators need to comprehensively weigh various influencing factors when carrying out their work. In addition to focusing on its economic benefits, it is also necessary to clarify whether to include ecological value in the evaluation scope based on specific economic behaviors and evaluation objectives.

　　森林資源資產評估的復雜特性

　　The complex characteristics of forest resource asset assessment

　　森林資源資產評估除需考量一般資產評估涉及的事項外，還需重點關注國家林業相關法律法規與政策，以及森林資源的自然屬性、經營特點、使用年限、用途等對資產價值產生的影響。

　　In addition to considering the general issues involved in asset evaluation, forest resource asset evaluation also needs to focus on the impact of national forestry laws, regulations, and policies, as well as the natural attributes, management characteristics, service life, and use of forest resources on asset value.

　　森林經營周期對資產評估結果的顯著影響

　　The significant impact of forest management cycle on asset evaluation results

　　森林資源資產的經營周期短則五六年，長則數十年甚至上百年。這種漫長的經營周期會對評估價值產生明顯作用，主要體現在三個方面：

　　The operating cycle of forest resource assets can range from five or six years to several decades or even hundreds of years. This lengthy business cycle will have a significant impact on evaluating value, mainly reflected in three aspects:

　　一是在供求關系對價格的影響上，表現為供給彈性小，且成本效應存在滯后性。當培育成本與市場價格出現偏差時，成本對價格的影響反應遲緩，市場需求在相當長時期內會主導價格走向，評估時應更多參考現行市場價格。

　　Firstly, in terms of the impact of supply and demand on prices, it manifests as low supply elasticity and lagged cost effects. When there is a deviation between cultivation costs and market prices, the impact of costs on prices is delayed, and market demand will dominate price trends for a considerable period of time. When evaluating, more reference should be made to current market prices.

　　二是由于經營周期長，成本的資金時間價值凸顯重要性，投資收益率的細微變動都可能對評估結果造成較大影響。

　　Secondly, due to the long operating cycle, the time value of cost and capital is highlighted, and even slight changes in investment returns may have a significant impact on the evaluation results.

　　三是經營周期長導致對未來投入產出的預測難度增加，而收益法評估以未來投入產出預測為基礎，因此預測的精準度會對評估結果產生重要作用。

　　The third reason is that the long operating cycle increases the difficulty of predicting future input-output, and the income approach evaluation is based on predicting future input-output, so the accuracy of the prediction will play an important role in the evaluation results.

　　森林資源資產價值的關聯特性

　　The correlation characteristics of forest resource asset value

　　森林的價值體現在林木、林地、森林景觀資產及與森林資源相關的其他資產中，林地價值的體現與林木、森林景觀及相關其他資產緊密相連。森林景觀資產價值依賴于森林、林地、林木等資源資產，森林生態價值的體現更是依托于森林系統整體。因此，評估森林資源資產時要重視其資產間的關聯性，明確評估對象和范圍，合理劃分森林、林木、林地、景觀、野生動植物、人工林下經濟等的價值。

　　The value of forests is reflected in trees, forest land, forest landscape assets, and other assets related to forest resources. The value of forest land is closely linked to trees, forest landscapes, and other related assets. The value of forest landscape assets depends on resource assets such as forests, forestland, and trees, while the manifestation of forest ecological value relies on the overall forest system. Therefore, when evaluating forest resource assets, it is important to pay attention to the interrelationships between their assets, clarify the evaluation objects and scope, and reasonably divide the values of forests, trees, forest land, landscapes, wildlife and plants, and economic activities under artificial forests.

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