各省、自治區、直轄市、計劃單列市財政廳（局）、林業廳（局）、新疆生產建設兵團財務局、林業局：

　　To the finance departments (bureaus), forestry departments (bureaus), Xinjiang Production and Construction Corps finance bureaus, and forestry bureaus of all provinces, autonomous regions, municipalities directly under the central government, and cities specifically designated in the state plan:

　　為落實《中共中央國務院關于加快林業發展的決定》（中發[2003]9號），加強森林資源資產評估管理工作，規范森林資源資產評估行為，維護社會公共利益和資產評估各方當事人的合法權益，根據《中華人民共和國森林法》、《國有資產評估管理辦法》（國務院令第91號）等法律法規，財政部、國家林業局聯合制定了《森林資源資產評估管理暫行規定》?，F予印發，請遵照執行。

　　In order to implement the Decision of the Central Committee of the Communist Party of China and the State Council on Accelerating Forestry Development (Zhongfa [2003] No. 9), strengthen the management of forest resource asset evaluation, standardize forest resource asset evaluation behavior, safeguard social public interests and the legitimate rights and interests of all parties involved in asset evaluation, and in accordance with laws and regulations such as the Forest Law of the People's Republic of China and the Measures for the Administration of State owned Asset Evaluation (State Council Decree No. 91), the Ministry of Finance and the State Forestry Administration jointly formulated the Interim Provisions on the Management of Forest Resource Asset Evaluation. It is hereby issued for your compliance and execution.

　　附件：森林資源資產評估管理暫行規定

　　Attachment: Interim Provisions on the Evaluation and Management of Forest Resource Assets

　　二OO六年十二月二十五日

　　December 25th, 2006

　　附件：

　　enclosure:

　　森林資源資產評估管理暫行規定

　　Interim Provisions on the Evaluation and Management of Forest Resource Assets

　　第一章 總 則

　　Chapter 1 General Provisions

　　第一條

　　Article 1

　　為加強森林資源資產評估管理工作，規范森林資源資產評估行為，維護社會公共利益和資產評估各方當事人的合法權益,根據《中華人民共和國森林法》、《國有資產評估管理辦法》（國務院令第91號）、《中共中央

　　In order to strengthen the management of forest resource asset assessment, standardize forest resource asset assessment behavior, safeguard social public interests and the legitimate rights and interests of all parties involved in asset assessment, in accordance with the Forest Law of the People's Republic of China, the Measures for the Administration of State owned Asset Assessment (State Council Order No. 91), and the Central Committee of the Communist Party of China

　　國務院關于加快林業發展的決定》（中發〔2003〕9號）等法律法規，制定本規定。

　　This regulation is formulated in accordance with laws and regulations such as the Decision of the State Council on Accelerating Forestry Development (Zhongfa [2003] No. 9).

　　第二條 在中華人民共和國境內從事森林資源資產評估，除法律、法規另有規定外，適用本規定。

　　Article 2: Unless otherwise provided by laws and regulations, this provision shall apply to forest resource asset assessment conducted within the territory of the People's Republic of China.

　　第三條 本規定所指森林資源資產，包括森林、林木、林地、森林景觀資產以及與森林資源相關的其他資產。

　　Article 3: The forest resource assets referred to in these regulations include forests, trees, forest land, forest landscape assets, and other assets related to forest resources.

　　第四條 森林資源資產評估是指評估人員依據相關法律、法規和資產評估準則，在評估基準日，對特定目的和條件下的森林資源資產價值進行分析、估算，并發表專業意見的行為和過程。

　　Article 4 Forest resource asset assessment refers to the behavior and process in which assessors analyze and estimate the value of forest resource assets under specific purposes and conditions based on relevant laws, regulations, and asset assessment criteria on the assessment reference date, and provide professional opinions.

　　第五條 國有森林資源資產評估項目，實行核準制和備案制。

　　Article 5: State owned forest resource asset evaluation projects shall be subject to approval and filing systems.

　　東北、內蒙古重點國有林區森林資源資產評估項目，實行核準制，由國務院林業主管部門核準或授權核準。

　　The evaluation project of forest resources assets in key state-owned forest areas in Northeast China and Inner Mongolia adopts an approval system, which is approved or authorized by the competent forestry department of the State Council.

　　其他地區國有森林資源資產評估項目，涉及國家重點公益林的，實行核準制，由國務院林業主管部門核準或授權核準。對其他國有森林資源資產評估項目，實行核準制或備案制，由省級林業主管部門規定。對其中實行核準制的評估項目，由省級林業主管部門核準或授權核準。

　　For state-owned forest resource asset assessment projects in other regions that involve national key public welfare forests, an approval system shall be implemented, which shall be approved or authorized by the competent forestry department of the State Council. For other state-owned forest resource asset evaluation projects, an approval or filing system shall be implemented, which shall be stipulated by the provincial forestry competent department. The evaluation projects that implement the approval system shall be approved or authorized by the provincial forestry department.

　　第六條 非國有森林資源資產評估項目涉及國家重點公益林的，實行核準制，由國務院林業主管部門核準或授權核準。其他評估項目是否實行備案制，由省級林業主管部門決定。

　　Article 6: For non-state-owned forest resource asset assessment projects involving national key public welfare forests, an approval system shall be implemented, which shall be approved or authorized by the competent forestry department of the State Council. Whether to implement a filing system for other evaluation projects shall be decided by the provincial forestry regulatory department.

　　第七條 森林資源資產評估工作，由財政部門和林業主管部門按照各自的職責進行管理和監督。

　　Article 7: The assessment of forest resource assets shall be managed and supervised by the financial department and the forestry regulatory department in accordance with their respective responsibilities.

　　第八條 森林資源資產評估的具體操作程序和方法，遵照資產評估準則及相關技術規范的要求執行。

　　Article 8: The specific operating procedures and methods for forest resource asset assessment shall be carried out in accordance with the requirements of asset assessment standards and relevant technical specifications.

　　第二章 評估范圍

　　Chapter 2 Scope of Evaluation

　　第九條 國有森林資源資產占有單位有下列情形之一的，應當進行資產評估：

　　Article 9: If a state-owned forest resource asset occupying unit falls under any of the following circumstances, it shall conduct asset evaluation:

　?。ㄒ唬┥仲Y源資產轉讓、置換；

　　（1） Transfer and exchange of forest resource assets;

　?。ǘ┥仲Y源資產出資進行中外合資或者合作；

　?。?） Forest resource assets are invested in Sino foreign joint ventures or collaborations;

　?。ㄈ┥仲Y源資產出資進行股份經營或者聯營；

　?。?） Forest resource assets are invested for share management or joint venture;

　?。ㄋ模┥仲Y源資產從事租賃經營；

　　（4） Forest resource assets are engaged in leasing operations;

　?。ㄎ澹┥仲Y源資產抵押貸款、擔?；騼斶€債務；

　?。?） Mortgage loans, guarantees or debt repayment of forest resource assets;

　?。┦召彿菄猩仲Y源資產；

　?。?） Acquiring non-state-owned forest resource assets;

　　（七）涉及森林資源資產訴訟;

　　（7） Lawsuits involving forest resource assets;

　?。ò耍┓?、法規規定需要進行評估的其他情形。

　　（8） Other situations that require evaluation according to laws and regulations.

　　第十條 非國有森林資源資產是否進行資產評估，由當事人自行決定,法律、法規另有規定的除外。

　　Article 10: Whether non-state-owned forest resource assets should be evaluated shall be decided by the parties themselves, except as otherwise provided by laws and regulations.

　　第十一條 森林資源資產有下列情形之一的，可根據需要進行評估：

　　Article 11: Forest resource assets may be evaluated as needed in any of the following circumstances:

　?。ㄒ唬┮蜃匀粸暮υ斐缮仲Y源資產損失；

　?。?） Loss of forest resource assets due to natural disasters;

　?。ǘ┍I伐、濫伐、亂批濫占林地人為造成森林資源資產損失；

　　（2） Illegal logging, indiscriminate logging, and unauthorized occupation of forest land have caused human losses to forest resource assets;

　　（三）占有單位要求評估。

　?。?） The occupying unit requires evaluation.

　　第三章 評估機構和人員

　　Chapter 3 Evaluation Institutions and Personnel

　　第十二條 從事國有森林資源資產評估業務的資產評估機構，應具有財政部門頒發的資產評估資格，并有2名以上（含2名）森林資源資產評估專家參加，方可開展國有森林資源資產評估業務。

　　Article 12: Asset appraisal institutions engaged in state-owned forest resource asset appraisal business shall have the asset appraisal qualification issued by the financial department, and have at least 2 (including 2) forest resource asset appraisal experts to participate in order to carry out state-owned forest resource asset appraisal business.

　　森林資源資產評估專家由國家林業局與中國資產評估協會共同評審認定。經認定的森林資源資產評估專家進入專家庫，并向社會公布。

　　Forest resource asset assessment experts are jointly evaluated and recognized by the State Forestry Administration and the China Asset Appraisal Association. The recognized forest resource asset assessment experts will enter the expert database and be made public to the society.

　　資產評估機構出具的森林資源資產評估報告，須經2名注冊資產評估師與2名森林資源資產評估專家共同簽字方能有效。簽字的注冊資產評估師與森林資源資產評估專家應對森林資源資產評估報告承擔相應的責任。

　　The forest resource asset evaluation report issued by the asset evaluation agency must be jointly signed by two registered asset appraisers and two forest resource asset evaluation experts in order to be valid. The registered asset appraiser and forest resource asset appraisal expert who sign shall bear corresponding responsibilities for the forest resource asset appraisal report.

　　第十三條非國有森林資源資產的評估，按照抵押貸款的有關規定，凡金額在100萬元以上的銀行抵押貸款項目，應委托財政部門頒發資產評估資格的機構進行評估；金額在100萬元以下的銀行抵押貸款項目，可委托財政部門頒發資產評估資格的機構評估或由林業部門管理的具有丙級以上（含丙級）資質的森林資源調查規劃設計、林業科研教學等單位提供評估咨詢服務，出具評估咨詢報告。

　　Article 13: The evaluation of non-state-owned forest resource assets shall be conducted in accordance with the relevant provisions of mortgage loans. For bank mortgage loan projects with an amount of more than 1 million yuan, the financial department shall entrust an institution that issues asset evaluation qualifications to conduct the evaluation; Bank mortgage loan projects with an amount of less than 1 million yuan can be entrusted to institutions with asset evaluation qualifications issued by the finance department for evaluation, or to forest resource survey, planning and design, forestry scientific research and teaching units with Class C or above (including Class C) qualifications managed by the forestry department to provide evaluation and consulting services and issue evaluation and consulting reports.

　　上述森林資源調查規劃設計、林業科研教學單位提供評估服務的人員須參加國家林業局與中國資產評估協會共同組織的培訓及后續教育。

　　The personnel responsible for forest resource survey planning and design, as well as evaluation services provided by forestry research and teaching units, must participate in training and follow-up education jointly organized by the State Forestry Administration and the China Asset Appraisal Association.

　　第十四條 資產評估機構和森林資源資產評估專家從事評估業務應當遵守保密原則，保持獨立性。與評估當事人或者相關經濟事項有利害關系的，不得參與該項評估業務。

　　Article 14: Asset appraisal institutions and forest resource asset appraisal experts engaged in appraisal business shall abide by the principle of confidentiality and maintain independence. Those who have an interest in the evaluation party or related economic matters shall not participate in the evaluation business.

　　第四章 核準與備案

　　Chapter 4 Approval and Filing

　　第十五條 凡需核準的國有森林資源資產評估項目，占有單位在評估前應按照行政隸屬關系，經上級林業主管部門審核同意后，由審核部門向省級林業主管部門或國務院林業主管部門報告下列有關事項：

　　Article 15: For any state-owned forest resource asset assessment project that requires approval, the occupying unit shall, in accordance with its administrative affiliation, report the following relevant matters to the provincial forestry authority or the State Council forestry authority after being reviewed and approved by the higher-level forestry authority before the assessment:

　?。ㄒ唬┰u估項目的審核情況；

　?。?） Evaluate the audit status of the project;

　?。ǘ┰u估基準日的選擇情況；

　　（2） Selection of evaluation benchmark date;

　　（三）森林資源資產評估范圍的確定情況；

　?。?） The determination of the scope of forest resource asset assessment;

　?。ㄋ模┥仲Y源資產實物量清單；

　　（4） Inventory of physical quantities of forest resource assets;

　?。ㄎ澹┻x擇森林資源資產評估機構的條件、范圍、程序及擬選定機構的資質；

　?。?） The conditions, scope, procedures, and qualifications of the institution to be selected for forest resource asset evaluation;

　　（六）森林資源資產評估的時間進度安排情況。

　?。?） The schedule of forest resource asset assessment.

　　第十六條 國有森林資源資產評估項目的核準工作按照下列程序進行：

　　Article 16: The approval of state-owned forest resource asset assessment projects shall be carried out in accordance with the following procedures:

　　（一）國有森林資源資產占有單位收到資產評估機構出具的資產評估報告后應按照隸屬關系，報上級林業主管部門初審，經初審同意后，由審核部門在評估報告有效期屆滿前3個月向省級林業主管部門或國務院林業主管部門提出核準申請。

　?。?） After receiving the asset appraisal report issued by the asset appraisal institution, the state-owned forest resource asset occupying unit shall submit it to the higher-level forestry competent department for preliminary review according to its affiliation. After the preliminary review is approved, the reviewing department shall submit an approval application to the provincial forestry competent department or the State Council forestry competent department three months before the expiration of the appraisal report.

　?。ǘ┦〖壛謽I主管部門或國務院林業主管部門收到核準申請后，對符合核準要求的，及時組織有關專家和單位審核，在20個工作日內完成評估報告的核準；對不符合核準要求的，予以退回。

　?。?） After receiving the approval application, the provincial forestry department or the forestry department of the State Council shall promptly organize relevant experts and units to review those that meet the approval requirements, and complete the approval of the evaluation report within 20 working days; Those that do not meet the approval requirements will be returned.

　　第十七條 國有森林資源資產評估項目核準的申請應包括下列文件材料：

　　Article 17: The application for approval of state-owned forest resource asset assessment projects shall include the following documents and materials:

　?。ㄒ唬┵Y產評估項目核準申請文件；

　?。?） Approval application documents for asset appraisal projects;

　　（二）資產評估項目核準申請表（附表1）;

　　（2） Asset Evaluation Project Approval Application Form (Appendix 1);

　　（三）評估項目批準文件或有效材料；

　?。?） Evaluate project approval documents or valid materials;

　?。ㄋ模┡c所評估項目有關的林權證和權屬變更的相關證明；

　?。?） Relevant certificates of forest ownership certificates and ownership changes related to the evaluated project;

　　（五）資產評估機構、簽字注冊資產評估師和森林資源資產評估專家資質證明；

　?。?） Qualification certificates for asset appraisal institutions, signed registered asset appraisers, and forest resource asset appraisal experts;

　?。┵Y產評估機構聘請核查機構對占有單位提供的森林資源資產實物量進行核查的，應提供核查機構資質證明；

　?。?） If an asset appraisal agency hires a verification agency to verify the physical quantity of forest resource assets provided by the occupying unit, it shall provide the qualification certificate of the verification agency;

　?。ㄆ撸┵Y產評估機構提交的森林資源資產評估報告和核查報告；

　?。?） The forest resource asset assessment report and verification report submitted by the asset appraisal institution;

　　（八）資產評估各當事方的相關承諾函;

　　（8） Commitment letters from all parties involved in asset appraisal;

　?。ň牛┢渌嘘P材料。

　?。?） Other relevant materials.

　　第十八條 省級林業主管部門或國務院林業主管部門受理資產評估項目核準申請后，應當對下列事項進行審核：

　　Article 18: After accepting an application for approval of an asset appraisal project, the provincial forestry authority or the forestry authority under the State Council shall review the following matters:

　　（一）資產評估項目是否獲得批準；

　?。?） Has the asset appraisal project been approved;

　?。ǘ┵Y產評估機構是否具備相應評估資質；

　　（2） Whether the asset appraisal institution has the corresponding appraisal qualifications;

　　（三）評估人員是否具備相應資質；

　?。?） Assess whether the personnel have the corresponding qualifications;

　?。ㄋ模┰u估基準日的選擇是否適當，評估結果的使用有效期是否明示；

　　（4） Whether the selection of the evaluation benchmark date is appropriate and whether the validity period of the evaluation results is clearly stated;

　?。ㄎ澹┵Y產評估范圍與項目批準文件確定的范圍是否一致；

　　（5） Is the scope of asset evaluation consistent with the scope determined in the project approval documents;

　?。┰u估依據是否適當；

　?。?） Whether the evaluation criteria are appropriate;

　?。ㄆ撸┱加袉挝皇欠窬退峁┑馁Y產權屬證明文件、財務會計資料及生產經營管理資料的真實性、合法性和完整性做出承諾；

　　（7） Has the occupying unit made a commitment to the authenticity, legality, and completeness of the asset ownership proof documents, financial accounting information, and production and operation management information provided;

　?。ò耍┰u估過程是否符合相關評估準則的規定。

　?。?） Whether the evaluation process complies with the relevant evaluation criteria.

　　第十九條 評估項目的備案按照下列程序進行：

　　Article 19: The filing of evaluation projects shall be carried out in accordance with the following procedures:

　?。ㄒ唬﹪猩仲Y源資產占有單位收到評估機構出具的評估報告后，應在評估報告有效期屆滿前3個月將備案材料報送上級林業主管部門；

　　（1） After receiving the evaluation report issued by the evaluation agency, the state-owned forest resource asset holding unit shall submit the filing materials to the higher-level forestry competent department three months before the expiration of the evaluation report;

　?。ǘ┥霞壛謽I主管部門收到占有單位報送的備案材料后，對材料齊全的，應在20個工作日內辦理備案手續;對材料不全的，待占有單位或評估機構補充完善有關材料后予以辦理。

　　（2） After receiving the filing materials submitted by the occupying unit, the superior forestry department shall handle the filing procedures within 20 working days for those with complete materials; For incomplete materials, they will be processed after the occupying unit or evaluation agency supplements and improves the relevant materials.

　　第二十條 森林資源資產評估項目備案需報送下列文件材料：

　　Article 20: The following documents and materials shall be submitted for the filing of forest resource asset assessment projects:

　?。ㄒ唬┵Y產評估項目備案申請表（附表2）；

　?。?） Application Form for Asset Appraisal Project Filing (Appendix 2);

　?。ǘ┵Y產評估報告和核查報告；

　?。?） Asset valuation report and verification report;

　　（三）評估項目的批準文件或有關證明材料；

　?。?） Approval documents or relevant supporting materials for evaluating the project;

　　（四）與所評估項目有關的林權證和權屬變更的相關證明；

　　（4） Relevant certificates of forest ownership certificates and ownership changes related to the evaluated project;

　　（五）其他有關材料。

　?。?） Other relevant materials.

　　第二十一條 各級林業主管部門受理資產評估項目備案申請后，應當對下列事項進行審核：

　　Article 21: After accepting the application for asset appraisal project filing, forestry authorities at all levels shall review the following matters:

　?。ㄒ唬┵Y產評估項目是否獲得批準或相關證明；

　?。?） Whether the asset appraisal project has been approved or provided with relevant certificates;

　　（二）資產評估范圍與評估項目確定的資產范圍是否一致；

　?。?） Is the scope of asset evaluation consistent with the asset scope determined by the evaluation project;

　?。ㄈ┰u估基準日的選擇是否適當，評估結果的使用有效期是否明示，評估程序是否符合相關評估準則的規定；

　?。?） Whether the selection of the evaluation benchmark date is appropriate, whether the validity period of the evaluation results is clearly stated, and whether the evaluation procedure complies with the relevant evaluation criteria;

　?。ㄋ模┱加袉挝皇欠窬退峁┑纳仲Y源資產清單、資產權屬證明文件等資料的真實性、合法性和完整性做出承諾。

　　（4） Has the occupying unit made a commitment to the authenticity, legality, and completeness of the forest resource asset inventory, asset ownership proof documents, and other materials provided.

　　第二十二條 經核準或備案的森林資源資產評估結果有效期為自評估基準日起1年。

　　Article 22: The validity period of forest resource asset evaluation results that have been approved or filed is one year from the self evaluation benchmark date.

　　第二十三條 國有森林資源資產占有單位在進行與資產評估相應的經濟行為時，應當以核準或備案的資產評估結果為作價參考依據。在產權交易過程中，當交易價低于評估結果的90%時，應當暫停交易，在獲得產權轉讓批準機構同意后方可繼續交易。

　　Article 23: When state-owned forest resource asset occupying units engage in economic activities corresponding to asset evaluation, they shall use the approved or filed asset evaluation results as a reference for pricing. In the process of property rights transaction, when the transaction price is lower than 90% of the evaluation result, the transaction should be suspended and can only continue after obtaining the consent of the property rights transfer approval agency.

　　第五章 監督管理

　　Chapter 5 Supervision and Management

　　第二十四條 省級財政部門和林業主管部門應當加強對國有森林資源資產評估工作的監督檢查工作，采取定期或不定期檢查方式對森林資源資產評估項目備案情況進行抽查。

　　Article 24 Provincial financial departments and forestry authorities shall strengthen the supervision and inspection of the evaluation of state-owned forest resource assets, and conduct random checks on the filing of forest resource asset evaluation projects through regular or irregular inspections.

　　第二十五條 省級林業主管部門應當于每年度終了30個工作日內將本省(區)森林資源資產評估項目的核準、備案情況及檢查結果報國家林業局。

　　Article 25: Provincial forestry authorities shall report the approval, filing, and inspection results of forest resource asset assessment projects in their respective provinces (regions) to the State Forestry Administration within 30 working days at the end of each year.

　　第六章 附 則

　　Chapter 6 Supplementary Provisions

　　第二十六條 各?。ㄗ灾螀^、直轄市）財政部門和林業主管部門可根據本?。ㄗ灾螀^、直轄市）實際情況，依據本規定制定實施細則或操作辦法，報財政部和國家林業局備案。

　　Article 26: The financial departments and forestry authorities of each province (autonomous region, municipality directly under the Central Government) may formulate implementation rules or operational measures in accordance with these regulations based on the actual situation of the province (autonomous region, municipality directly under the Central Government), and report them to the Ministry of Finance and the State Forestry Administration for the record.

　　第二十七條 本規定由財政部、國家林業局負責解釋。

　　Article 27: The Ministry of Finance and the State Forestry Administration are responsible for interpreting these regulations.

　　第二十八條

　　Article 28

　　本規定自2007年1月1日起施行。原林業部和原國家國有資產管理局發布的《關于〈森林資源資產產權變動有關問題的規范意見（試行）〉的通知》（林財字〔1995〕67號）和《關于加強森林資源資產評估管理工作若干問題的通知》（國資辦發〔1997〕16號）同時廢止。

　　This regulation shall come into effect on January 1, 2007. The Notice on the Standardization of Issues Related to the Change of Property Rights of Forest Resource Assets (Trial) (Lin Cai Zi [1995] No. 67) and the Notice on Strengthening the Evaluation and Management of Forest Resource Assets (Guo Zi Ban Fa [1997] No. 16) issued by the former Ministry of Forestry and the former State owned Assets Administration are simultaneously abolished.

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