森林資源資產的評估的測算是十分復雜的。木材不是一種標準的產品，它以各種各樣的大小、形態和等級出售。在現實森林中，沒有兩個林地質量、地利等級完全相等的林分。因此，在森林資源資產評估前，必須考慮評估中的一些基本問題。正確地了解影響森林資源資產評估價值的各種因素，對于做好評估測算具有重要的指導作用。

　　The assessment and calculation of forest resource assets are very complex. Wood is not a standard product, it is sold in various sizes, shapes, and grades. In real forests, there are no two forest stands with completely equal forest quality and land use levels. Therefore, before evaluating forest resource assets, some basic issues in the evaluation must be considered. Accurately understanding the various factors that affect the evaluation value of forest resource assets is of great guiding significance for conducting effective evaluation and calculation.

　　一、評估的目的資產評估的目的決定了資產評估的價值類型，不同的資產評估價值類型其評估的思路、評估依據、作價的標準均不相同，其評估的結果可能完全不同。評估中價值類型可分為市場價值類型和非市場價值類型，非市場價值類型有投資價值類型、清算市場價值類型等森林資源資產評估和其他任何資產評估一樣，它的結果取決于評估的目的。森林資源資產評估的目的可以是森林資源資產的拍賣、轉讓、聯營或股份經營，也可以是以森林資源資產作為抵押、擔保或者是企業的清算。不同的評估目的，選用的評估方法、精度要求和評估結果是不相同的。出售、轉讓成熟齡的林木資產，購買者收購這些林木并立即采伐的這類評估中。評估價值類型是市場價值類型。這類評估主要考慮市場的交易價格，按現行市價法和木材市場價倒算法進行評估。而且要求較高的精度，通常要求進行作業設計調查，作出伐區的工藝設計，并按設計書的結果，按市場價倒算法進行評估。對于林木資產進行抵押、擔保一類評估。這類評估是屬于清算價格類型。這類評估結束時并未發生直接的現金交易。抵押資產的接受者主要考慮該林木資產的價值是否能抵上他所放貸出去的資金，在快速變現時能否將其收回，要求較高的保險系數，評估的結果一般比實際價偏低。但現實評估中，銀行一般要求評估出市場價值類型，然后自行打折。這時評估出的市場價格經常比正常價格稍高。根據林木資源資產，按照林齡或起源采用不同的評估方法進行評估，評估方法主要有市場價倒算法、收獲現值法、重置 成本法、林地期望價法、年金資本化法。其中屬成熟林及過熟林，采用市場價倒算法進行評估；屬中齡林及近熟林，采用收獲現值法進行評估；屬幼齡林，采用重置成本法進行評估；屬天然林，采用年金資本化法進行評估。對于林地采用林地期望價法。

　　1、 The purpose of asset evaluation determines the value type of asset evaluation. Different asset evaluation value types have different evaluation ideas, evaluation criteria, and pricing standards, and their evaluation results may be completely different. The value types in evaluation can be divided into market value types and non market value types. Non market value types include investment value types, liquidation market value types, etc. Like any other asset evaluation, the results of forest resource asset evaluation depend on the purpose of the evaluation. The purpose of forest resource asset assessment can be the auction, transfer, joint venture, or equity operation of forest resource assets, or the use of forest resource assets as collateral, guarantee, or liquidation of enterprises. Different evaluation purposes require different evaluation methods, accuracy requirements, and evaluation results. In the evaluation of selling or transferring mature forest assets, buyers purchase these trees and immediately harvest them. The evaluation value type is the market value type. This type of evaluation mainly considers market transaction prices and is evaluated using the current market price method and the wood market price inversion algorithm. And it requires high precision, usually requiring job design investigation, making process design for the cutting area, and evaluating according to the results of the design book and the market price inversion algorithm. Evaluate the mortgage and guarantee of forest assets. This type of evaluation belongs to the liquidation price category. At the end of this type of assessment, there were no direct cash transactions. The recipient of the mortgaged asset mainly considers whether the value of the forest asset can offset the funds lent out, and whether it can be recovered when quickly realized, requiring a high insurance factor. The evaluation result is generally lower than the actual price. But in reality, banks generally require an assessment of the market value type and then offer discounts on their own. At this point, the assessed market price is often slightly higher than the normal price. According to the forest resource assets, different evaluation methods are adopted based on the age or origin of the forest. The evaluation methods mainly include the market value inversion algorithm, the present value of harvest method, the reset cost method, the expected value of forest land method, and the capitalization method of annuity. Among them, mature forests and overripe forests are evaluated using the market price inversion algorithm; Belonging to medium aged forests and near mature forests, evaluated using the present value of harvest method; Belonging to young forests, the reset cost method is used for evaluation; It belongs to natural forests and is evaluated using the annuity capitalization method. Adopt the forest expected value method for forest land.

　　二、估值方法介紹（1）市場價倒算法市場價倒算法是用被評估林木采伐后所得的木材的市場銷售總收入，扣除木材經營所消耗的成本（含有關稅費）及合理利潤后，將剩余部分作為林木資產的評估價值的方法；（2）收獲現值法收獲現值法是利用收獲表預測的被評估森林資源資產在主伐、間伐時純收益的折現值，扣除評估后到主伐期間所支出的營林生產成本折現值的差額，作為被 評估森林資源資產評估值的一種方法；（3）重置成本法重置成本法是按現時的工價及生產水平重新營造一塊與被評估森林資源資產相類似的資產所需的成本費用，作為被評估森林資源資產的評估值；（4）年金資本化法年金資本化法是將被評估林地資產每年相對穩定的地租收益作為資本投資收益，按適當的投資收益率估算林地評估值的方法；（5）林地期望價法林地期望價法評估對象為林地使用權，以實現森林永續利用為前提并假定每個輪伐期林地上的收益相同，支出也相同，從無林地造林開始進行計算，將無窮多個輪伐期的凈收益全部折為現值累加求和作為擬評估林地資產評估值。增值主要原因為存貨均為森林資源，入賬成本為歷史成本，而對中林齡、近熟林、成熟林、過熟林及林地使用權采用的評估方法為收益法或市場法，是從市場變現的角度體現評估值。

　　2、 Introduction to Valuation Methods (1) Market Price Inverted Algorithm Market price inverted algorithm is a method of using the total market sales revenue of the timber obtained after the evaluated timber is harvested, deducting the cost of timber operation (including relevant taxes and fees) and reasonable profits, and using the remaining part as the valuation value of timber assets; (2) The present value of harvest method is a method of evaluating the value of the evaluated forest resource asset by using the discounted value of the net income of the evaluated forest resource asset during main and intermediate logging predicted by the harvest table, deducting the difference between the discounted value of the forest production cost incurred from the evaluation to the main logging period; (3) The reset cost method is the cost of creating an asset similar to the evaluated forest resource asset based on the current labor price and production level, which serves as the evaluation value of the evaluated forest resource asset; (4) The annuity capitalization method is a method of estimating the assessed value of forest land assets based on the relatively stable annual land rent income as capital investment income, using an appropriate investment return rate; (5) The expected value method of forest land is used to evaluate the right to use forest land, based on the premise of achieving sustainable forest use and assuming that the income and expenditure on forest land during each rotation period are the same. The calculation starts from afforestation without forest land, and the net income of infinite rotation periods is converted into present value and accumulated as the evaluation value of forest land assets to be evaluated. The main reason for appreciation is that the inventory is all forest resources, and the recorded cost is historical cost. The evaluation methods used for the use rights of medium aged forests, near mature forests, mature forests, over mature forests, and forest land are income method or market method, which reflects the evaluation value from the perspective of market realization.

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