近年做了不少林木資產市場價值評估項目，簡單分享下項目過程。聽前輩們說，以前我們資產評估師還不能簽字這類報告，需要“森林資源資產評估咨詢人員”資格才行。直至2013年，由中國資產評估協會制定、發布的《資產評估準則——森林資源資產》，旨在規范注冊資產評估師執行森林資源資產評估業務行為，維護社會公共利益和當事人合法權益。此后資產評估師才開展該項資產評估業務。1、目前所使用的準則：中評協關于印發《資產評估執業準則——森林資源資產》的通知，中評協〔2017〕41號；準則主要內容：基本遵循操作要求評估方法披露要求2、目前所使用的規范：《森林資源資產評估技術規范（LY/T2407-2015）》；規范更詳細說明了執行森林資源資產評估的程序、評估所需要的資料、評估核查事項和內容以及方法、森林資源資產評估方法。3、最新技術規范：由國家林業和草原局發布的《森林資源價值核算和資產評估技術規范》（LY/T 2407—2025）正式對外公布，將于2025年11月1日起實施。

　　In recent years, I have conducted many forest asset market value assessment projects. Let me briefly share the project process. According to our predecessors, asset appraisers used to be unable to sign such reports and required the qualification of "forest resource asset appraisal consultant". Until 2013, the "Asset Appraisal Standards - Forest Resource Assets" formulated and released by the China Asset Appraisal Association aimed to standardize the execution of forest resource asset appraisal business by registered asset appraisers, safeguard social public interests and the legitimate rights and interests of parties involved. Afterwards, the asset appraiser carried out the asset appraisal business. 1. The current guidelines used: Notice of the China Evaluation Association on Issuing the "Asset Evaluation Practice Standards - Forest Resource Assets", Zhongpingxie [2017] No. 41; Main content of the guidelines: Basic compliance with operational requirements, evaluation method disclosure requirements. 2. Currently used standards: "Technical Specifications for Forest Resource Asset Evaluation (LY/T2407-2015)"; The standard provides a more detailed explanation of the procedures for conducting forest resource asset assessments, the necessary materials for the assessments, the items and contents of the assessments, as well as the methods used for forest resource asset assessments. 3. Latest technical specifications: The "Technical Specifications for Forest Resource Value Accounting and Asset Evaluation" (LY/T 2407-2025) issued by the State Forestry and Grassland Administration has been officially announced and will be implemented from November 1, 2025.

　　實物案例分享Cold Dew1、項目洽談階段收集資料：林場不動產權證、山權林權證、《皆伐設計說明書》；2、評估目的：XX公司擬公開掛牌轉讓位于XX國儲林項目XX年規劃伐區活立木資產，特委托我公司對涉及公開掛牌轉讓的林木資產價格進行評估，為XX公司進行公開掛牌轉讓資產提供價格參考。3、評估范圍和評估對象：XX公司擬公開掛牌轉讓的位于XX國儲林項目XX年規劃伐區活立木資產，主要為XX林場XX分場A林班（5.1、8.1、15.1等小班）共36.76公頃巨尾桉活立木。該林木為與XX國營XX林場合作造林所得，林權證號為《山權林權證》（第XX號）。林種：短輪伐期用材林；起源：萌芽；林齡：7年；株數：39,060株；林分蓄積4,651立方米，出材：3,883立方米；采訪類型：主伐；采伐方式：皆伐。林木資產經營管理水平一般，林分生長水平中等，林場運輸條件一般。4、評估方法（一）評估方法適用性分析根據《資產評估執業準則——森林資源資產》，執行森林資源資產評估業務，應當根據評估對象、評估目的、價值類型、資料收集等情況，分析市場法、收益法和成本法三種資產評估基本方法的適用性，選擇評估方法。本次評估的是林木資產市場價值，結合評估對象的資產類型、林種、林分齡組、評估所采用的價值類型、本次評估目的、以及本次評估收集的資料等實際情況，本次評估選用市場法對委估對象進行評估。（二）評估方法簡介參照《森林資源資產評估技術規范（LY/T2407-2015）》，森林資源評估的市場法又分為木材市場價倒算法、市場成交價比較法，本次使用木材市場價倒算法。木材市場價倒算法(又稱剩余價值法):是將被評估的林木皆伐后所得木材的市場銷售總收入，扣除木材生產經營所耗費的成本和合理利潤，剩余價值部分作為林木資產評估值的一種方法。其計算公式為： E=W-C-F式中：E-林木資產評估值；W-木材銷售總收入；C-木材生產經營成本（包含采運成本、銷售費用、管理費用及有關稅費）；F-木材生產經營利潤。（三）評估測算過程本次以巨尾桉（XX林場XX分場35林班15.1 小班）為典型案例XX林場XX分場35林班5.1小班巨尾桉，共10.15公頃巨尾桉，該林木為跟XX林場合作造林所得，林權證號為《山權林權證》（第二號）。林種為短輪伐期用材林，起源為萌芽，林齡7年，郁閉度0.7，平均直徑12.9cm，平均樹高16.5m，株數10,637 株林分蓄積1,278立方米，出材1,068.04立方米，采訪類型為主伐，采伐方式為皆伐。林木資產經營管理水平一般，林分生長水平中等，林場運輸條件一般。1、木材銷售收入木材銷價以XX市、XX地區木材市場平均銷售價為基礎，參考其周邊縣市木材銷售情況綜合分析后，確定各樹種各材種平均木材銷售價格。根據市場調查，7年齡、10-14cm直徑桉木到廠價格在510-550元/噸，本次評估取平均值530元/噸。2、木材生產經營成本按委估林木資產的分布、地利條件及當地木材生產的實際情況確定，其中伐區設計費按出材量計費，其他按出材量計算，木材生產成本主要指采伐成本、短途運費及道路維修養護費等。（1）伐區設計費：按出材量9元/立方米。（2）直接采伐成本（砍工、除草、打堆抓機上車）：150 元/噸。（3）道路維護及短途集運材成本：130 元/噸。（4）銷售費用：銷售價的1%。（5）管理費：銷售價的1.8%。（6）不可預見費：銷售價的1%。（7）稅費：無相關稅費。3、木材生產經營段利潤：按木材直接采伐成本的8%計算。4、林木資產評估值：林木資產評估值計算過程如下：采用木材市場價倒算法計算得出XX林場XX分場35林班15.1 小班林木資產評估價值為269,800元，同理可得出其他林班小班林木資產評估價值。

　　Sharing of physical cases Cold Dew1, collection of materials during project negotiation stage: forest real estate ownership certificate, mountain forest ownership certificate, "Clear cutting Design Specification"; 2. Purpose of evaluation: XX company intends to publicly list and transfer the standing timber assets located in the planned logging area of XX country's forest storage project in XX year. We hereby entrust our company to evaluate the prices of the forest assets involved in the public listing and transfer, providing price reference for XX company's public listing and transfer of assets. 3. Scope and Object of Evaluation: XX Company intends to publicly list and transfer the standing timber assets located in the planned logging area of XX National Forest Reserve Project in XX year, mainly consisting of 36.76 hectares of Eucalyptus grandis standing timber in Forest Class A (5.1, 8.1, 15.1, etc.) of XX Branch of XX Forest Farm. The forest is obtained through cooperation with XX state-owned XX forest farm for afforestation, and the forest right certificate number is "Mountain Right Forest Right Certificate" (No. XX). Forest type: Short rotation timber forest; Origin: Sprout; Lin Ling: 7 years; Number of plants: 39060 plants; The forest has a storage volume of 4651 cubic meters and a yield of 3883 cubic meters; Interview type: main attacker; Harvesting method: Clear cutting. The management level of forest assets is average, the growth level of forest stands is moderate, and the transportation conditions of forest farms are average. 4. Evaluation Method (1) Applicability Analysis of Evaluation Method According to the "Guidelines for Asset Evaluation Practice - Forest Resource Assets", when carrying out forest resource asset evaluation business, the applicability of the three basic asset evaluation methods of market method, income method, and cost method should be analyzed based on the evaluation object, evaluation purpose, value type, data collection, etc., and the evaluation method should be selected. The current evaluation focuses on the market value of forest assets. Taking into account the asset type, forest type, stand age group, value type used in the evaluation, the purpose of this evaluation, and the data collected for this evaluation, the market method is used to evaluate the subject property. （2） Introduction to Evaluation Methods: Referring to the Technical Specification for Forest Resource Asset Evaluation (LY/T2407-2015), the market method for forest resource evaluation is divided into the wood market price inversion algorithm and the market transaction price comparison method. This time, the wood market price inversion algorithm is used. Timber market price inversion algorithm (also known as residual value method): It is a method of evaluating the value of timber assets by deducting the cost and reasonable profit of timber production and operation from the total market sales revenue of timber obtained after the evaluated timber has been cut down. The calculation formula is: E=W-C-F, where E represents the assessed value of forest assets; W-Total revenue from timber sales; C-Wood production and operation costs (including transportation costs, sales expenses, management expenses, and related taxes and fees); F - Profit from wood production and operation. （3） The evaluation and calculation process is based on the typical case of Eucalyptus grandiflorus (Class 15.1, Branch 35, XX Forest Farm), with a total area of 10.15 hectares of Eucalyptus grandiflorus in Class 5.1, Branch 35, XX Forest Farm. The forest is obtained through cooperation with XX Forest Farm for afforestation, and the forest right certificate number is "Mountain Right Forest Certificate" (No. 2). The forest type is a short rotation timber forest, originating from germination, with a forest age of 7 years, a canopy density of 0.7, an average diameter of 12.9cm, an average tree height of 16.5m, and 10637 trees. The forest has a total volume of 1278 cubic meters and a yield of 1068.04 cubic meters. The interview type is main cutting, and the harvesting method is all cutting. The management level of forest assets is average, the growth level of forest stands is moderate, and the transportation conditions of forest farms are average. 1. The sales revenue of timber is based on the average sales price of the timber market in XX city and XX region, and after comprehensive analysis of the timber sales situation in surrounding counties and cities, the average timber sales price of each tree species and timber species is determined. According to market research, the price of 7-year-old eucalyptus wood with a diameter of 10-14cm to the factory ranges from 510-550 yuan/ton, and the average value for this evaluation is 530 yuan/ton. 2. The cost of timber production and operation is determined based on the distribution of estimated forest assets, geographical conditions, and the actual situation of local timber production. The design fee for logging areas is calculated based on the amount of timber produced, while others are calculated based on the amount of timber produced. The cost of timber production mainly refers to the cost of logging, short distance transportation, and road maintenance and upkeep fees. (1) Design fee for cutting area: 9 yuan/cubic meter based on the output of materials. (2) Direct logging cost (including chopping, weeding, and loading the pile grabber): 150 yuan/ton. (3) Road maintenance and short distance transportation cost: 130 yuan/ton. (4) Selling expenses: 1% of the selling price. (5) Management fee: 1.8% of the selling price. (6) Unforeseeable expenses: 1% of the sales price. (7) Taxes and Fees: No relevant taxes or fees. 3. Profit of timber production and operation segment: calculated at 8% of the direct logging cost of timber. 4. Forest asset evaluation value: The calculation process of forest asset evaluation value is as follows: using the wood market price inversion algorithm, the forest asset evaluation value of 35 forest classes and 15.1 small classes in XX branch of XX forest farm is calculated to be 269800 yuan. Similarly, the forest asset evaluation value of other forest classes and small classes can be obtained.

　　林木資產評估項目總結Cold Dew在執行林木資產評估中，評估資料收集時，必須收集產權文件：不動產權證書、山權林權證；重點林木儲量報告：林場出材測量報告或儲量報告或儲備林調查報告或林班《皆伐設計說明書》等有關于涉及評估的伐區林木資源量數據的報告資料。在執行林木資產評估中，現場勘察時，要做好核查工作。抽樣調查法、小班調繪法、實測法，應當根據委估林木資產進行選擇對應方法對森林資源資產清單的準確程度進行調查核實，并形成工作底稿。在執行林木資產評估中，評估報告特別事項說明中：應當就“林班面積、蓄積量、出材量”所引用的報告進行說明；應當說明，評估人員評估清查中，使用了什么方法或者儀器進行實地勘察，以及其他事項說明。

　　Summary of Forest Asset Evaluation Project Cold Dew During the execution of forest asset evaluation, when collecting evaluation data, it is necessary to collect property rights documents: real estate ownership certificate, mountain forest ownership certificate; Key Forest Reserve Report: Forest farm logging measurement report, reserve report, reserve forest investigation report, or forest crew's "Clear Cutting Design Specification" report that contains data on the amount of forest resources involved in the assessment of the logging area. During the execution of forest asset assessment, verification work should be done well during on-site investigation. Sampling survey method, small group mapping method, and actual measurement method should select corresponding methods based on the estimated forest assets to investigate and verify the accuracy of the forest resource asset list, and form a working paper. In the evaluation of forest assets, the special items in the evaluation report should be explained regarding the reports cited for "forest area, stock volume, and timber output"; It should be explained what methods or instruments were used by the evaluators for on-site investigation during the assessment and inventory, as well as other matters.

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