林業資產價格評估執業準則主要遵循的是《資產評估執業準則——森林資源資產》。以下是對該準則的詳細歸納：

　　The forestry asset price evaluation practice standards mainly follow the "Asset Evaluation Practice Standards - Forest Resource Assets". The following is a detailed summary of the guideline:

　　一、基本原則與定義

　　1、 Basic principles and definitions

　　目的：規范森林資源資產評估行為，保護資產評估當事人合法權益和公共利益。

　　Purpose: To standardize the evaluation of forest resource assets, protect the legitimate rights and interests of the parties involved in asset evaluation, and safeguard the public interest.

　　定義：

　　Definition:

　　森林資源資產：由特定主體擁有或控制，能帶來經濟利益的，用于生產、提供商品和生態服務的森林資源，包括森林、林木、林地、森林景觀、森林生態等。

　　Forest resource assets: Forest resources owned or controlled by specific entities that can bring economic benefits, used for the production and provision of goods and ecological services, including forests, trees, forest land, forest landscapes, forest ecology, etc.

　　森林資源資產評估：資產評估機構及其專業人員，根據法律、行政法規和資產評估準則，對特定目的下的森林資源資產價值進行評定和估算，并出具資產評估報告的專業服務行為。

　　Forest resource asset assessment: Asset assessment institutions and their professionals evaluate and estimate the value of forest resource assets for specific purposes based on laws, administrative regulations, and asset assessment criteria, and provide professional service reports.

　　二、基本遵循

　　2、 Basic compliance

　　專業知識與經驗：執行森林資源資產評估業務的人員，應具備相應的專業知識和實踐經驗。缺乏相關知識和經驗時，應采取彌補措施，如聘請林業專業技術人員或機構協助。

　　Professional knowledge and experience: Personnel involved in forest resource asset assessment should possess corresponding professional knowledge and practical experience. When lacking relevant knowledge and experience, remedial measures should be taken, such as hiring forestry professionals or institutions to assist.

　　經濟組織價值評估：在評估持續經營前提下的經濟組織價值時，森林資源資產價值受其對經濟組織貢獻程度的影響。

　　Economic organization value assessment: When evaluating the economic organization value under the premise of continuous operation, the value of forest resource assets is influenced by their contribution to the economic organization.

　　價值類型選擇：根據評估目的等相關條件，選擇恰當的價值類型進行評估。

　　Value type selection: Based on the evaluation purpose and other relevant conditions, select the appropriate value type for evaluation.

　　考慮因素：評估時應考慮國家林業法規和政策、森林資源的自然屬性、經營特性、使用期限、用途等因素。對于特殊用途的森林資源資產，如生態公益林，還應評估其生態服務價值。

　　Factors to consider: When evaluating, national forestry regulations and policies, natural attributes of forest resources, management characteristics, usage period, purpose, and other factors should be taken into account. For forest resource assets with special purposes, such as ecological public welfare forests, their ecological service value should also be evaluated.

　　三、操作要求

　　3、 Operational requirements

　　明確評估目的：要求委托人明確森林資源資產評估目的、評估對象和范圍。

　　Clear evaluation purpose: Require the client to clarify the purpose, evaluation object, and scope of forest resource asset evaluation.

　　合理假設：根據評估目的和具體情況進行合理假設，并在資產評估報告中予以披露。

　　Reasonable assumption: Make reasonable assumptions based on the evaluation purpose and specific circumstances, and disclose them in the asset evaluation report.

　　權屬資料核查：對森林資源資產的權屬資料進行核查驗證。

　　Ownership data verification: Verify the ownership data of forest resource assets.

　　實物量清單：要求委托人或其他相關當事人提供森林資源資產實物量清單，并可以委托相關專業機構進行現場核查，出具核查報告。

　　Physical inventory list: The client or other relevant parties are required to provide a physical inventory list of forest resource assets, and may entrust relevant professional institutions to conduct on-site verification and issue verification reports.

　　資料核查驗證：依法對森林資源資產評估活動中使用的資料進行核查驗證。

　　Data verification: Verify and verify the data used in forest resource asset assessment activities in accordance with the law.

　　四、評估方法

　　4、 Evaluation method

　　市場法：考慮森林資源資產市場的活躍程度、地域差異性、用途和功能、林分質量、立地等級、地利條件、交易情況等因素。

　　Market approach: Consider factors such as the activity level, regional differences, use and function, stand quality, site grade, geographical conditions, and trading situation of the forest resource asset market.

　　收益法：考慮森林資源結構、功能、質量、自然生長力、林業管理法律、行政法規、財政補貼政策、采伐制度、折現率、采伐方式和采伐周期等因素。

　　Income approach: Consider factors such as forest resource structure, function, quality, natural growth potential, forestry management laws, administrative regulations, fiscal subsidy policies, logging systems, discount rates, logging methods, and logging cycles.

　　成本法：考慮森林資源培育過程的復雜性、經營的長期性、質量、培育技術、林地利用方式等因素。

　　Cost method: Consider factors such as the complexity of forest resource cultivation process, long-term management, quality, cultivation techniques, and forest land utilization methods.

　　五、披露要求

　　5、 Disclosure requirements

　　必要信息披露：在資產評估報告中披露必要信息，包括森林資源資產的權屬狀況、自然條件、地理分布、生產經營情況等，使報告使用人能夠正確理解評估結論。

　　Necessary information disclosure: Disclose necessary information in the asset appraisal report, including the ownership status, natural conditions, geographical distribution, production and operation situation of forest resource assets, so that the report users can correctly understand the appraisal conclusions.

　　重點描述：對評估范圍內具有典型代表性或經濟價值高的森林資源資產進行重點描述。

　　Key description: Focus on describing forest resource assets within the evaluation scope that are typical representatives or have high economic value.

　　核查報告披露：披露利用森林資源資產核查報告的情況。

　　Disclosure of verification report: Disclose the situation of utilizing forest resource assets verification report.

　　重大事項影響：披露重大事項對評估結論可能產生的影響，包括林地使用費用支付方式的影響等。

　　Significant event impact: Disclosing significant events may have an impact on the evaluation conclusion, including the impact on the payment method of forest land use fees.

　　權利受限情形：披露森林資源資產存在的抵押及其他權利受限情形。

　　Restricted rights situation: Disclose the mortgage and other restricted rights of forest resource assets.

　　附件資料：將森林資源資產的權屬證明、圖面材料等資料作為資產評估報告的附件。

　　Attachment materials: Include ownership certificates, drawings, and other materials of forest resource assets as attachments to the asset evaluation report.

　　綜上所述，林業資產價格評估執業準則為森林資源資產評估提供了明確的指導和規范，確保了評估工作的準確性、公正性和合法性。

　　In summary, the Forestry Asset Price Evaluation Practice Guidelines provide clear guidance and standards for forest resource asset evaluation, ensuring the accuracy, fairness, and legality of the evaluation work.

　　本文由  林業資產價格評估  友情奉獻.更多有關的知識請點擊  http://www.xwqsg.com.cn/   真誠的態度.為您提供為全面的服務.更多有關的知識我們將會陸續向大家奉獻.敬請期待.

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