1.森林資源資產(chǎn)評(píng)估需要收集的資料通常包括:、

　　The information that needs to be collected for forest resource asset assessment usually includes:

　　(1)林權(quán)證書(林權(quán)證、不動(dòng)產(chǎn)權(quán)證、林木權(quán)證)、林地租賃合同、承包合同等;

　　(1) Forest ownership certificates (forest ownership certificates, real estate ownership certificates, forest ownership certificates), forest land lease contracts, contract agreements, etc;

　　(2)評(píng)估范圍內(nèi)的森林資源圖面資料;

　　(2) Forest resource map data within the evaluation scope;

　　(3)森林資源資產(chǎn)清單(最小單位應(yīng)落實(shí)到小班);

　　(3) Forest resource asset inventory (minimum unit should be implemented in small classes);

　　(4)有特殊經(jīng)濟(jì)價(jià)值的林木種類、數(shù)量和質(zhì)量資料;

　　(4) Information on the types, quantities, and quality of trees with special economic value;

　　(5)營(yíng)林生產(chǎn)技術(shù)標(biāo)準(zhǔn)及有關(guān)成本費(fèi)用資料

　　(5) Technical standards for forest production and related cost information

　　(6)木材生產(chǎn)、銷售等有關(guān)成本費(fèi)用資料;

　　(6) Cost and expense information related to wood production and sales;

　　(7)當(dāng)?shù)厣峙嘤?、森林采伐和基本建設(shè)等方面的技術(shù)經(jīng)濟(jì)指標(biāo);

　　(7) Technical and economic indicators related to local forest cultivation, forest logging, and infrastructure construction;

　　(8)森林培育的賬面歷史成本資料;

　　(8) Historical cost data of forest cultivation on paper;

　　(9)評(píng)估基準(zhǔn)日各種規(guī)格的木材、林副產(chǎn)品市場(chǎng)價(jià)格，及其銷售過程中的稅、費(fèi)征收標(biāo)準(zhǔn);

　　(9) Evaluate the market prices of various specifications of timber and forest by-products on the benchmark date, as well as the tax and fee collection standards during the sales process;

　　(10)當(dāng)?shù)丶爸苓叺貐^(qū)的林地使用權(quán)出讓、轉(zhuǎn)讓和出租的價(jià)格資料;

　　(10) Price information for the transfer, assignment, and rental of forest land use rights in the local and surrounding areas;

　　(11)當(dāng)?shù)丶爸苓叺貐^(qū)的林業(yè)生產(chǎn)投資收益率;

　　(11) The return on investment of forestry production in the local and surrounding areas;

　　(12)各樹種的生長(zhǎng)過程表、生長(zhǎng)模型、收獲預(yù)測(cè)等資料;

　　(12) Data on the growth process table, growth model, and harvest prediction of various tree species;

　　(13)使用的一元材積表、二元材積表、出材率表、立地指數(shù)表等林業(yè)經(jīng)營(yíng)數(shù)表資料;(14)其他與評(píng)估有關(guān)的資料。

　　(13) The forestry management data tables used, such as single volume table, binary volume table, yield table, site index table, etc; (14) Other materials related to evaluation.

　　2.市場(chǎng)比較法原理及例題

　　2. Principles and Examples of Market Comparison Method

　　(1)基本原理。市場(chǎng)成交價(jià)比較法是將相同或類似的森林資源資產(chǎn)的現(xiàn)行市場(chǎng)成交價(jià)格作為比較基礎(chǔ)，通過價(jià)格變動(dòng)、林分質(zhì)量的調(diào)整，估算擬評(píng)估森林資源資產(chǎn)價(jià)值的一種方法。同一評(píng)估對(duì)象一般選取三個(gè)及三個(gè)以上交易案例作為參照，對(duì)各交易案例成交價(jià)格調(diào)整后，采用簡(jiǎn)單算術(shù)平均法、加權(quán)算術(shù)平均法、中位數(shù)法、眾數(shù)法、綜合分析法等的其中一種方法計(jì)算確定評(píng)估結(jié)果。

　　(1) Basic principles. The market transaction price comparison method is a method of estimating the value of forest resource assets to be evaluated by comparing the current market transaction prices of the same or similar forest resource assets, adjusting for price changes and forest stand quality. Generally, three or more transaction cases are selected as references for the same evaluation object. After adjusting the transaction prices of each transaction case, one of the methods such as simple arithmetic mean, weighted arithmetic mean, median, mode, and comprehensive analysis is used to calculate and determine the evaluation results.

　　(2)計(jì)算公式(簡(jiǎn)單算術(shù)平均法)。式中:E-評(píng)估值;X-擬評(píng)估森林資產(chǎn)的實(shí)物量;Ki-第i個(gè)交易案例林分質(zhì)量綜合調(diào)整系數(shù);Kbi-第i個(gè)交易案例物價(jià)調(diào)整系數(shù);Gi:-第i個(gè)交易案例市場(chǎng)交易價(jià)格;N-交易案例個(gè)數(shù)。

　　(2) Calculation formula (simple arithmetic mean method). In the formula: E-evaluation value; X - The physical quantity of forest assets to be evaluated; Ki - Comprehensive adjustment coefficient for forest stand quality in the i-th transaction case; Kbi - Price adjustment coefficient for the i-th transaction case; Gi: - The market transaction price of the i-th trading case; Number of N-transaction cases.

　　(3)使用前提條件?？梢允占浇凇⒍鄠€(gè)可比交易案例或公開市場(chǎng)交易信息。

　　(3) Preconditions for use. It can collect recent, multiple comparable trading cases or public market trading information.

　　(4)適用范圍。適用于各林齡段林木資產(chǎn)的評(píng)估。

　　(4) Scope of application. Applicable to the evaluation of forest assets across different age groups.

　　(5)應(yīng)用案例。H企業(yè)擬林場(chǎng)周邊村莊的杉木林，為確定收購(gòu)價(jià)格，聘請(qǐng)資產(chǎn)評(píng)估機(jī)構(gòu)，編制杉木林清查核實(shí)總體方案，測(cè)算收購(gòu)杉木林的基礎(chǔ)價(jià)格，評(píng)估基準(zhǔn)日確定為2024年12月31日。評(píng)估機(jī)構(gòu)選擇了20個(gè)5公頃，蓄積量為1000立方米的小班杉木成熟林作為典型案例。采用市場(chǎng)成交價(jià)比較法進(jìn)行測(cè)算。H國(guó)有企業(yè)提供了年齡、平均樹高、平均胸徑與測(cè)算小班都相近的實(shí)際成交案例，以及當(dāng)?shù)刂苓吷寄玖纸杲灰踪Y料。評(píng)估機(jī)構(gòu)分析了H國(guó)有企業(yè)提供的交易資料，收集當(dāng)?shù)啬沉謽I(yè)研究所測(cè)算的當(dāng)?shù)赜貌牧謨r(jià)格變動(dòng)指數(shù)，見表1。選擇了三個(gè)實(shí)際成交案例，見表2。確定擬測(cè)算的小班質(zhì)量綜合調(diào)整系數(shù)為1。表1用材林價(jià)格指數(shù)（環(huán)比）年份價(jià)格指數(shù)2021年1.022022年1.052023年1.012024年1.03表2實(shí)際成交實(shí)例.項(xiàng)目案例1案例2案例3小班面積(公頃)876蓄積量(立方米)130012001250質(zhì)量綜合調(diào)整系數(shù)(K)1.150.951.05交易日期2021年12月30日2023年12月30日2022年12月28日交易價(jià)格(元)200000210000220000采用市場(chǎng)成交價(jià)比較法計(jì)算杉木林的評(píng)估值A(chǔ):E1=1/1.15*1.03/1.02*200000/1300= 135.09 (元/立方米)B:E2=1/0.95*1.03/1.01*210000/1200= 187.86 (元/立方米)C:E3=1/1.05*1.03/1.05*220000/1250= 164.43 (元/立方米)加權(quán)平均E=（135.09+187.86+164.43）/3 =162.46(元/立方米)小班杉木評(píng)估值=1000*162.46=162460（元）

　　(5) Application case. H Enterprise plans to purchase Chinese fir forests in villages surrounding the forest farm. To determine the purchase price, an asset appraisal agency will be hired to prepare an overall plan for the inventory and verification of Chinese fir forests, calculate the basic price for the purchase of Chinese fir forests, and set the evaluation benchmark date as December 31, 2024. The evaluation agency selected 20 small mature Chinese fir forests of 5 hectares with a storage capacity of 1000 cubic meters as typical cases. Using the market transaction price comparison method for calculation. H State owned enterprises provided actual transaction cases with similar age, average tree height, average breast height diameter, and calculated small classes, as well as transaction data of nearby fir forests in recent years. The evaluation agency analyzed the transaction data provided by H state-owned enterprise and collected the local timber forest price change index calculated by a forestry research institute, as shown in Table 1. Three actual transaction cases have been selected, as shown in Table 2. The comprehensive adjustment coefficient for the quality of the small class to be calculated is determined to be 1. Table 1 Timber Forest Price Index (MoM) Year Price Index 2021 1.02, 2022 1.05, 2023 1.01, 2024 1.03 Table 2 Actual Transaction Examples Project Case 1 Case 2 Case 3 Small class area (hectares) 876 Volume (cubic meters) 130012001250 Quality comprehensive adjustment coefficient (K) 1.150.951.05 Transaction date December 30, 2021 December 30, 2023 December 28, 2022 Transaction price (yuan) 20000021000220000 Using market transaction price comparison method to calculate the evaluation value of fir forest A: E1=1/1.15 * 1.03/1.02 * 200000/1300=135.09 (yuan/cubic meter) B: E2=1/0.95 * 1.03/1.01 * 21000/1200=187.86 (yuan/cubic meter) C: E3=1/1.05 * 1.03/1.05 * 220000/1250=164.43 (yuan/cubic meter) Weighted average E=(yuan/cubic meter) 135.09+187.86+164.43)/3=162.46 (yuan/cubic meter) Small class spruce evaluation value=1000 * 162.46=162460 (yuan)

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