森林資源資產(chǎn)評(píng)估不是一項(xiàng)新生事物，但是隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制和集體林權(quán)制度改革的深入，以及林業(yè)資源資產(chǎn)規(guī)范化、法制化管理的需要，森林資源資產(chǎn)評(píng)估正在各地興起，越來(lái)越引起林業(yè)、金融等相關(guān)部門及林權(quán)所有者的高度重視。下面，本文就森林資源資產(chǎn)評(píng)估問(wèn)題作以初步的探討。

　　Forest resource asset assessment is not a new thing, but with the deepening of the socialist market economy system and collective forest rights system reform, as well as the need for standardized and legal management of forestry resource assets, forest resource asset assessment is emerging in various regions, and is increasingly receiving high attention from forestry, finance and other relevant departments as well as forest rights owners. Below, this article provides a preliminary exploration of the issue of forest resource asset assessment.

　　一、森林資源資產(chǎn)評(píng)估的必然性和重要性

　　1、 The inevitability and importance of forest resource asset assessment

　　（一）森林資源資產(chǎn)評(píng)估的必然性

　　（1） The inevitability of forest resource asset assessment

　　隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)的發(fā)展和集體林權(quán)制度改革的深入，林地經(jīng)營(yíng)權(quán)和林木所有權(quán)主體都發(fā)生了巨大變化，實(shí)現(xiàn)了由單純國(guó)有、集體所有向農(nóng)民個(gè)體和社會(huì)其他經(jīng)營(yíng)主體的轉(zhuǎn)變，林權(quán)流轉(zhuǎn)、林權(quán)抵押貸款等經(jīng)濟(jì)活動(dòng)日趨活躍，對(duì)森林資源資產(chǎn)評(píng)估的需求不斷擴(kuò)大，森林資源資產(chǎn)評(píng)估已經(jīng)成為必然。

　　With the development of the socialist market economy and the deepening of the reform of the collective forest rights system, there have been significant changes in the ownership of forest land management rights and forest trees, achieving a transformation from pure state-owned and collective ownership to individual farmers and other social management entities. Economic activities such as forest rights transfer and mortgage loans are becoming increasingly active, and the demand for forest resource asset evaluation is constantly expanding. Forest resource asset evaluation has become inevitable.

　　（二）森林資源資產(chǎn)評(píng)估的重要性

　　（2） The Importance of Forest Resource Asset Assessment

　　森林資源資產(chǎn)評(píng)估在林業(yè)、金融等經(jīng)濟(jì)活動(dòng)中具有十分重要的作用。

　　The assessment of forest resource assets plays a crucial role in economic activities such as forestry and finance.

　　1、森林資源資產(chǎn)評(píng)估，是林權(quán)流轉(zhuǎn)的需要

　　1. Forest resource asset assessment is necessary for the transfer of forest rights

　　集體林權(quán)制度改革，使林地經(jīng)營(yíng)權(quán)、林木所有權(quán)落實(shí)到了干家萬(wàn)戶，由于各種原因，必然出現(xiàn)林地經(jīng)營(yíng)權(quán)、林木所有權(quán)流轉(zhuǎn)，林權(quán)流轉(zhuǎn)雙方為維護(hù)各自的切身利益，都會(huì)請(qǐng)森林資源資產(chǎn)評(píng)估機(jī)構(gòu)作出符合實(shí)際的評(píng)估，使雙方利益都得到切實(shí)保護(hù)。

　　The reform of the collective forest rights system has enabled the implementation of forest land management rights and forest tree ownership to thousands of households. Due to various reasons, there will inevitably be a transfer of forest land management rights and forest tree ownership. In order to safeguard their respective vital interests, both parties to the transfer of forest rights will request forest resource asset evaluation institutions to make practical evaluations, so that the interests of both parties can be effectively protected.

　　2、森林資源資產(chǎn)評(píng)估，是林權(quán)抵押貸款的需要

　　2. Forest resource asset assessment is a requirement for forest tenure mortgage loans

　　伴隨著林權(quán)制度改革和林業(yè)經(jīng)濟(jì)的發(fā)展，有的林權(quán)所有者為發(fā)展林業(yè)經(jīng)濟(jì)，擴(kuò)大林業(yè)產(chǎn)業(yè)經(jīng)營(yíng)，但由于資金不足，向銀行部門提出林權(quán)抵押貸款要求，銀行部門為了確定抵押貸款額度和預(yù)防金融風(fēng)險(xiǎn)，必須請(qǐng)資產(chǎn)評(píng)估機(jī)構(gòu)對(duì)森林資源資產(chǎn)進(jìn)行評(píng)估，做到心里托底。

　　With the reform of forest tenure system and the development of forestry economy, some forest tenure owners, in order to develop forestry economy and expand forestry industry operation, but due to insufficient funds, have requested forest tenure mortgage loans from the banking department. In order to determine the mortgage loan amount and prevent financial risks, the banking department must invite asset appraisal institutions to evaluate forest resource assets, ensuring a sense of security.

　　3、森林資源資產(chǎn)評(píng)估，是防止國(guó)有森林資源資產(chǎn)流失的需要

　　3. Forest resource asset assessment is necessary to prevent the loss of state-owned forest resource assets

　　按照林業(yè)改革的進(jìn)程，除集體林權(quán)制度改革外，國(guó)有林場(chǎng)改革已經(jīng)提到工作13程上來(lái)。國(guó)有林場(chǎng)森林資源資產(chǎn)流轉(zhuǎn)與集體林權(quán)流轉(zhuǎn)有所不同，為防止森林資源資產(chǎn)不流失，除財(cái)政部門國(guó)資委實(shí)行監(jiān)管以外，還必須進(jìn)行森林資源資產(chǎn)評(píng)估。一方面是防止國(guó)有森林資源資產(chǎn)流失。另一方面也切實(shí)保護(hù)了流轉(zhuǎn)雙方的經(jīng)濟(jì)利益。

　　According to the process of forestry reform, in addition to the reform of the collective forest tenure system, the reform of state-owned forest farms has been put on the 13th agenda. The transfer of forest resource assets in state-owned forest farms is different from the transfer of collective forest rights. In order to prevent the loss of forest resource assets, in addition to supervision by the financial department and the State owned Assets Supervision and Administration Commission, forest resource asset evaluation must also be conducted. On the one hand, it is to prevent the loss of state-owned forest resource assets. On the other hand, it also effectively protects the economic interests of both parties involved in the circulation.

　　4、森林資源資產(chǎn)評(píng)估，是開辦林業(yè)保險(xiǎn)業(yè)務(wù)的需要

　　4. Forest resource asset assessment is necessary for establishing forestry insurance business

　　目前，各地為減少林業(yè)由于自然災(zāi)害、森林火災(zāi)所造成的損失，化解森林經(jīng)營(yíng)風(fēng)險(xiǎn)，正在推動(dòng)政策性和商業(yè)性林業(yè)保險(xiǎn)業(yè)務(wù)的開展。而開展林業(yè)保險(xiǎn)，也必須由森林資源評(píng)估機(jī)構(gòu)對(duì)林地面積、林木價(jià)值進(jìn)行評(píng)估，以確定保費(fèi)額度。如果遭受自然災(zāi)害和森林火災(zāi)，還要進(jìn)行現(xiàn)場(chǎng)評(píng)估，以確定保險(xiǎn)理賠的額度。

　　At present, in order to reduce the losses caused by natural disasters and forest fires in forestry and resolve forest management risks, various regions are promoting the development of policy and commercial forestry insurance business. To carry out forestry insurance, it is also necessary for forest resource assessment agencies to evaluate the forest area and forest value in order to determine the premium amount. If suffering from natural disasters and forest fires, on-site assessments must also be conducted to determine the amount of insurance claims.

　　二、森林資源資產(chǎn)評(píng)估存在的問(wèn)題

　　2、 Problems in Forest Resource Asset Assessment

　　從近年來(lái)森林資源資產(chǎn)評(píng)估的實(shí)踐和調(diào)查情況看，主要存在以下四個(gè)方面問(wèn)題：

　　From the practice and investigation of forest resource asset assessment in recent years, there are mainly four problems:

　　（一）森林資源資產(chǎn)評(píng)估機(jī)構(gòu)不足

　　（1） Insufficient forest resource asset assessment institutions

　　由于社會(huì)主義市場(chǎng)經(jīng)濟(jì)的發(fā)展，特別是集體林權(quán)制度改革后出現(xiàn)了大量的林權(quán)流轉(zhuǎn)和林權(quán)抵押貸款，都需要進(jìn)行森林資源資產(chǎn)評(píng)估。但是，真正有能力從事森林資源資產(chǎn)評(píng)估的機(jī)構(gòu)卻嚴(yán)重不足，遠(yuǎn)遠(yuǎn)不能滿足實(shí)際需要。

　　Due to the development of socialist market economy, especially after the reform of collective forest tenure system, a large number of forest tenure transfers and forest tenure mortgage loans have emerged, which require forest resource asset evaluation. However, there is a serious shortage of institutions with the ability to engage in forest resource asset assessment, which is far from meeting practical needs.

　　目前，各地森林資源資產(chǎn)評(píng)估機(jī)構(gòu)大致可分為三種類型：一是具有資產(chǎn)評(píng)估資質(zhì)的一般性資產(chǎn)評(píng)估公司(所)；二是由林業(yè)部門批準(zhǔn)，依托林業(yè)調(diào)查規(guī)劃設(shè)計(jì)單位設(shè)立的森林資源資產(chǎn)評(píng)估服務(wù)機(jī)構(gòu)；三是物價(jià)鑒定機(jī)構(gòu)。就這些評(píng)估機(jī)構(gòu)目前狀況來(lái)看，存在以下幾個(gè)方面的具體問(wèn)題：

　　At present, forest resource asset assessment institutions in various regions can be roughly divided into three types: first, general asset assessment companies (institutions) with asset assessment qualifications; The second is a forest resource asset assessment service institution approved by the forestry department and established based on forestry survey, planning, and design units; The third is the price appraisal agency. Based on the current situation of these evaluation agencies, there are specific problems in the following aspects:

　　1、既有資產(chǎn)評(píng)估資質(zhì)，又有森林資源資產(chǎn)評(píng)估能力的評(píng)估機(jī)構(gòu)甚少

　　1. There are few evaluation institutions that have both asset evaluation qualifications and forest resource asset evaluation capabilities

　　森林資源資產(chǎn)本身具有與其它資產(chǎn)不同的特殊性，這就要求從事森林資源資產(chǎn)評(píng)估人員，不但要有從事一般資產(chǎn)評(píng)估業(yè)務(wù)素質(zhì)，而且還必須具備豐富的林業(yè)專業(yè)知識(shí)，熟悉林業(yè)法律法規(guī)和相關(guān)的技術(shù)規(guī)程等方面素質(zhì)。森林資源資產(chǎn)大部分處于山區(qū)，林種樹種多樣化，條件艱苦，資產(chǎn)清查工作量大、難度大，一般評(píng)估機(jī)構(gòu)無(wú)法依靠自身的人力物力來(lái)完成。即使完成評(píng)估，也會(huì)導(dǎo)致評(píng)估結(jié)果不具有科學(xué)性、客觀性，不能反映森林資源資產(chǎn)的實(shí)際價(jià)值，會(huì)給有關(guān)需求各方帶來(lái)一定風(fēng)險(xiǎn)。

　　Forest resource assets themselves have special characteristics that are different from other assets, which requires personnel engaged in forest resource asset evaluation to not only have the ability to engage in general asset evaluation business, but also have rich forestry professional knowledge, familiarity with forestry laws and regulations, and related technical regulations. Most of the forest resource assets are located in mountainous areas, with diverse forest species and harsh conditions. The workload and difficulty of asset inventory are high, and general evaluation institutions cannot rely on their own manpower and material resources to complete it. Even if the evaluation is completed, it will result in evaluation results that are not scientific and objective, and cannot reflect the actual value of forest resource assets, which will bring certain risks to relevant demand parties.

　　2、由林業(yè)主管部門批準(zhǔn)設(shè)立的森林資源資產(chǎn)評(píng)估機(jī)構(gòu)，其機(jī)構(gòu)與評(píng)估結(jié)果的合法性、有效性受到質(zhì)疑

　　2. The legality and effectiveness of the forest resource asset assessment institution established with the approval of the forestry regulatory department and its assessment results have been questioned

　　雖然這些評(píng)估機(jī)構(gòu)及從業(yè)人員有著豐富的林業(yè)專業(yè)知識(shí)和實(shí)踐經(jīng)驗(yàn)，但比較缺乏一般性資產(chǎn)評(píng)估的業(yè)務(wù)知識(shí)，行政管理制度不健全，機(jī)構(gòu)獨(dú)立性較差，風(fēng)險(xiǎn)意識(shí)不強(qiáng)。因此，林業(yè)部門內(nèi)設(shè)的評(píng)估機(jī)構(gòu)的法律地位和其評(píng)估結(jié)果受到有關(guān)方面質(zhì)疑。

　　Although these evaluation institutions and practitioners have rich forestry professional knowledge and practical experience, they lack general asset evaluation business knowledge, have incomplete administrative management systems, poor institutional independence, and weak risk awareness. Therefore, the legal status and evaluation results of the evaluation agencies established within the forestry department have been questioned by relevant parties.

　　（二）復(fù)合性森林資源資產(chǎn)評(píng)估人才匱乏

　　（2） Shortage of talent in the assessment of composite forest resource assets

　　森林資源資產(chǎn)評(píng)估，是森林資源資產(chǎn)由實(shí)物量向價(jià)值量的轉(zhuǎn)化過(guò)程。評(píng)估報(bào)告的質(zhì)量高低，取決于實(shí)物量調(diào)查結(jié)果的真實(shí)性、可靠性和轉(zhuǎn)化過(guò)程，取決于資產(chǎn)評(píng)估人員對(duì)專業(yè)知識(shí)的掌握和實(shí)踐經(jīng)驗(yàn)與能力。森林資源資產(chǎn)具有動(dòng)態(tài)存在性、分布廣闊性、生物多樣性、地域差異性、效益多重性、經(jīng)營(yíng)長(zhǎng)期性等諸多特點(diǎn)。

　　Forest resource asset assessment is the process of transforming forest resource assets from physical quantity to value. The quality of the evaluation report depends on the authenticity, reliability, and conversion process of the physical quantity survey results, as well as the professional knowledge, practical experience, and ability of the asset appraisers. Forest resource assets have many characteristics such as dynamic existence, wide distribution, biodiversity, regional differences, multiple benefits, and long-term management.

　　因此，在評(píng)估過(guò)程中，除考慮一般評(píng)估因素外，還要針對(duì)森林資源資產(chǎn)的自身特點(diǎn)進(jìn)行現(xiàn)場(chǎng)詳盡調(diào)查，對(duì)當(dāng)?shù)亓值亟?jīng)營(yíng)權(quán)承包價(jià)格、林產(chǎn)品市場(chǎng)價(jià)格進(jìn)行調(diào)查等等。因此，就要求森林資源資產(chǎn)評(píng)估人員不僅應(yīng)具有一般資產(chǎn)評(píng)估理論知識(shí)和實(shí)踐經(jīng)驗(yàn)，還必須具有扎實(shí)的林業(yè)基礎(chǔ)知識(shí)，熟悉林業(yè)生產(chǎn)經(jīng)營(yíng)過(guò)程，掌握林業(yè)的法律法規(guī)和方針政策，熟知當(dāng)?shù)亓之a(chǎn)品價(jià)格和林地承包價(jià)格。目前，這樣全面的復(fù)合型的專業(yè)人才比較匱乏，也直接地影響了森林資源資產(chǎn)評(píng)估工作的開展和評(píng)估結(jié)果質(zhì)量。

　　Therefore, in the evaluation process, in addition to considering general evaluation factors, it is also necessary to conduct detailed on-site investigations based on the characteristics of forest resource assets, such as investigating the local forest land management rights contract prices, forest product market prices, and so on. Therefore, it is required that forest resource asset appraisers not only have general theoretical knowledge and practical experience in asset appraisal, but also must have solid forestry basic knowledge, be familiar with forestry production and operation processes, master forestry laws, regulations and policies, and be familiar with local forest product prices and forest land contract prices. At present, there is a shortage of comprehensive and versatile professional talents, which directly affects the development of forest resource asset assessment work and the quality of assessment results.

　　（三）森林資源資產(chǎn)交易市場(chǎng)不健全

　　（3） The forest resource asset trading market is not sound

　　我國(guó)林業(yè)改革與工業(yè)、農(nóng)業(yè)等其他行政改革相對(duì)滯后，森林資源資產(chǎn)按照社會(huì)主義經(jīng)濟(jì)規(guī)律運(yùn)作，可以說(shuō)是剛剛起步。因而，造成了森林資源資產(chǎn)交易市場(chǎng)建立較晚，規(guī)模不大，交易量較少，運(yùn)作不規(guī)范。同時(shí)，也帶來(lái)了森林資源資產(chǎn)評(píng)估滯后，也容易給銀行、保險(xiǎn)等金融部門開展林權(quán)抵押貸款、林業(yè)保險(xiǎn)業(yè)務(wù)帶來(lái)風(fēng)險(xiǎn)，給林農(nóng)利益帶來(lái)傷害，給國(guó)有森林資源資產(chǎn)造成不應(yīng)有的流失，也給涉林司法訴訟帶來(lái)困難。

　　China's forestry reform lags behind other administrative reforms such as industry and agriculture, and forest resource assets operate according to socialist economic laws, which can be said to be just starting. Therefore, the establishment of the forest resource asset trading market was relatively late, the scale was small, the trading volume was low, and the operation was not standardized. At the same time, it has also brought about a lag in the evaluation of forest resource assets, which can easily pose risks to financial departments such as banks and insurance in carrying out forest right mortgage loans and forestry insurance business, causing harm to the interests of forest farmers, causing undue loss of state-owned forest resource assets, and making it difficult for forestry related judicial litigation.

　　（四）對(duì)森林資源資產(chǎn)評(píng)估理論研究和行政立法做得不夠

　　（4） Insufficient theoretical research and administrative legislation on forest resource asset assessment

　　一是理論研究落后于實(shí)踐。森林資源資產(chǎn)評(píng)估是一門科學(xué)，是一種專門行業(yè)。但目前對(duì)森林資源資產(chǎn)評(píng)估的產(chǎn)生和發(fā)展，地位與作用，專業(yè)基礎(chǔ)知識(shí)等研究不夠，缺乏用先進(jìn)的理論指導(dǎo)實(shí)踐。二是行政立法處于空白狀態(tài)。從全國(guó)到地方，沒(méi)有一部完整的關(guān)于森林資源資產(chǎn)評(píng)估的行政法規(guī)，缺少行業(yè)標(biāo)準(zhǔn)和技術(shù)規(guī)程。雖然各地出臺(tái)了一些紅頭文件，對(duì)森林資源資產(chǎn)評(píng)估起到了一定的規(guī)范作用，但還沒(méi)有走上法制化管理的軌道。上述問(wèn)題的存在，制約了森林資源資產(chǎn)評(píng)估事業(yè)的健康發(fā)展，應(yīng)該采取有效的對(duì)策和措施，認(rèn)真加以解決。

　　One reason is that theoretical research lags behind practice. Forest resource asset assessment is a science and a specialized industry. However, there is currently insufficient research on the emergence and development, status and role, professional basic knowledge, etc. of forest resource asset assessment, and a lack of advanced theoretical guidance for practice. Secondly, administrative legislation is in a blank state. From national to local levels, there is no complete administrative regulation on forest resource asset assessment, and there is a lack of industry standards and technical regulations. Although some red headed documents have been issued in various regions to regulate the evaluation of forest resource assets, they have not yet entered the track of legal management. The existence of the above problems has constrained the healthy development of forest resource asset evaluation, and effective measures should be taken to seriously solve them.

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