森林資源資產涵蓋范圍廣泛，主要包含林地資產、林木資產、野生動植物資產以及景觀資產等類別。其中，林地資產是指郁閉度在 0.2 以上的喬木林地、竹林地、灌木林地、疏林地、采伐跡地、火燒跡地、未成林造林地、苗圃地以及縣級以上人民政府規劃的宜林地等具備資產屬性的土地資源。林木資產則是具有資產性質的林木總和，依據森林法，按照功能可劃分為用材林、防護林、經濟林、薪炭林和特殊用途林。野生動植物資產在傳統認知中多作為資源管理，但隨著社會發展，部分通過管護和經營利用措施得以有效控制的野生動植物，如在狩獵場等特定經營場景中的，可認定為資產。森林景觀資產是隨著森林旅游興起而被重視的資產類型，是林區內山、水、石、大氣、光照、動物、植物等生物和非生物要素組合形成的，且在產權明晰、具備吸引游客條件（如交通便利、環境優美）的情況下可被認定。?

Forest resource assets cover a wide range, mainly including forest land assets, timber assets, wildlife and plant assets, and landscape assets. Among them, forest assets refer to land resources with asset attributes such as tree forests, bamboo forests, shrublands, sparse forests, logged areas, burnt areas, undeveloped forests, nurseries, and suitable forests planned by people's governments at or above the county level with a canopy density of 0.2 or higher. Forest assets refer to the total amount of trees with asset properties. According to the Forest Law, they can be divided into timber forests, protective forests, economic forests, firewood forests, and special-purpose forests based on their functions. Wildlife assets are traditionally considered as resource management, but with the development of society, some wild animals and plants that have been effectively controlled through management and utilization measures, such as in specific business scenarios such as hunting grounds, can be recognized as assets. Forest landscape assets are a type of asset that has been valued with the rise of forest tourism. They are formed by the combination of biological and non biological elements such as mountains, water, stones, atmosphere, light, animals, plants, etc. in forest areas, and can be recognized under clear property rights and attractive tourist conditions (such as convenient transportation and beautiful environment). ?

森林資源資產的特點?

Characteristics of Forest Resource Assets

經營的永續性：森林資源屬于可再生的資源性資產，只要經營合理，依據森林生長規律與再生能力特性，采取科學經營利用措施，森林資源資產消耗便能得到補償。在未遭受嚴重自然災害和人為破壞且經營科學合理時，森林資源資產不會出現折舊問題，并且每年可出售部分林產品，使資產總量維持穩定或有所增長，長期持續實現保值增值。?

Sustainability of management: Forest resources are renewable resource assets. As long as the management is reasonable, scientific management and utilization measures are taken based on the growth laws and regeneration characteristics of forests, and the consumption of forest resource assets can be compensated. When forest resource assets have not suffered serious natural disasters or human damage and are managed scientifically and reasonably, there will be no depreciation problem, and some forest products can be sold annually to maintain stability or increase the total amount of assets, achieving long-term preservation and appreciation. ?

再生的長期性：森林生長周期漫長，從林地造林到林木成材出售，少則數年，多則數十年甚至上百年。這意味著投入森林資源資產經營的資金回收周期極長，體現了其再生的長期性特點。?

Long term regeneration: The growth cycle of forests is long, from afforestation to the sale of timber, ranging from a few years to several decades or even hundreds of years. This means that the capital recovery cycle for investing in forest resource asset management is extremely long, reflecting its long-term regeneration characteristics. ?

分布的遼闊性：森林是陸地上最大的生態系統，分布廣泛。為實現永續經營，森林資源資產經營部門通常需擁有大面積森林資源資產，不同地域的森林資源資產在結構內涵、功效發揮等方面存在顯著差異，各具特色。?

Vast distribution: Forests are the largest ecosystem on land, widely distributed. To achieve sustainable management, forest resource asset management departments usually need to have a large area of forest resource assets. Forest resource assets in different regions have significant differences in structure, connotation, and effectiveness, each with its own characteristics. ?

功能的多樣性：森林資源資產結構復雜、形態多樣，決定了其功能具有多樣性。除部分成分具有可交換的商品屬性外，森林資源資產還具備諸多難以用貨幣度量的生態公益效能，如涵養水源、凈化空氣、維持生物多樣性等，這些效能自動外溢，導致森林資源資產評估價值可能偏低。?

Diversity of functions: The complex structure and diverse forms of forest resource assets determine their diversity of functions. In addition to some components having exchangeable commodity attributes, forest resource assets also have many ecological public welfare benefits that are difficult to measure in monetary terms, such as conserving water sources, purifying air, and maintaining biodiversity. These benefits automatically spill over, leading to a possible low valuation of forest resource assets. ?

管理的艱巨性：與其他資產相比，森林資源資產安全管理難度極大。其分布于廣闊林地，無法倉儲且難以封閉，易遭受火災、蟲災、盜伐等人為或自然災害侵襲，資產流失風險高，這就要求森林資源資產經營必須引。

The difficulty of management: Compared with other assets, the security management of forest resource assets is extremely challenging. It is distributed in vast forests, unable to be stored and difficult to seal off, and is susceptible to human or natural disasters such as fires, insect infestations, and illegal logging. The risk of asset loss is high, which requires the management of forest resource assets to be guided.

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