在林業(yè)經(jīng)濟(jì)的大舞臺(tái)上，林木資產(chǎn)作為重要的 “角色”，其價(jià)值評(píng)估就像一把精準(zhǔn)的 “標(biāo)尺”，衡量著森林資源蘊(yùn)含的財(cái)富。無論是森林資源的流轉(zhuǎn)、抵押融資，還是企業(yè)清算等經(jīng)濟(jì)活動(dòng)，都離不開科學(xué)、規(guī)范的林木資產(chǎn)評(píng)估操作。那么，如何才能精準(zhǔn)地為林木資產(chǎn) “定價(jià)” 呢？這背后有著一套嚴(yán)謹(jǐn)且細(xì)致的規(guī)范流程。

　　On the big stage of forestry economy, forest assets play an important "role", and their value assessment is like a precise "ruler", measuring the wealth contained in forest resources. Whether it is the circulation of forest resources, mortgage financing, or enterprise liquidation and other economic activities, they all rely on scientific and standardized forest asset evaluation operations. So, how can we accurately "price" forest assets? There is a rigorous and meticulous standardized process behind this.

　　前期準(zhǔn)備：打好評(píng)估 “地基”

　　Preparation in advance: lay a solid foundation for evaluation

　　評(píng)估前，明確評(píng)估目的是首要任務(wù)。是為了林地轉(zhuǎn)讓確定合理價(jià)格，還是為了抵押貸款評(píng)估資產(chǎn)價(jià)值？不同的目的決定了評(píng)估方法和側(cè)重點(diǎn)的差異。緊接著，搜集豐富且準(zhǔn)確的資料至關(guān)重要。這其中涵蓋了森林資源清單，詳細(xì)記錄著林木的種類、數(shù)量、年齡、生長狀況等信息，就如同林木資產(chǎn)的 “身份檔案”；林權(quán)證書則是資產(chǎn)權(quán)屬的關(guān)鍵證明，確保評(píng)估對(duì)象的產(chǎn)權(quán)明晰；還有林業(yè)基本圖、林相圖等，能直觀展現(xiàn)森林的分布與結(jié)構(gòu)。此外，當(dāng)?shù)啬静氖袌鰞r(jià)格波動(dòng)情況、營林生產(chǎn)成本、林業(yè)生產(chǎn)投資收益率等市場數(shù)據(jù)，也是不可或缺的參考依據(jù)，它們反映了林木資產(chǎn)所處的經(jīng)濟(jì)環(huán)境。

　　The primary task before evaluation is to clarify the purpose of the evaluation. Is it to determine a reasonable price for the transfer of forest land, or to evaluate the asset value for mortgage loans? The different purposes determine the differences in evaluation methods and focus. Subsequently, collecting rich and accurate information is crucial. This includes a list of forest resources, detailing information such as the type, quantity, age, and growth status of trees, just like an "identity file" of forest assets; The forest ownership certificate is a key proof of asset ownership, ensuring that the property rights of the evaluated object are clear; There are also forestry basic maps, forest phase maps, etc., which can visually display the distribution and structure of forests. In addition, market data such as fluctuations in local timber market prices, forest production costs, and forestry production investment returns are also indispensable reference points, reflecting the economic environment in which forest assets are located.

　　資產(chǎn)核查：為評(píng)估 “驗(yàn)明正身”

　　Asset verification: to evaluate and verify the authenticity

　　資產(chǎn)評(píng)估機(jī)構(gòu)接手項(xiàng)目后，會(huì)對(duì)委托方提供的資產(chǎn)清單展開嚴(yán)格核查。工作人員深入林區(qū)，實(shí)地勘察林木的實(shí)際狀況。他們仔細(xì)核對(duì)林木的種類是否與清單一致，數(shù)量有無偏差，生長狀況是否良好。對(duì)于一些關(guān)鍵數(shù)據(jù)，如林木的胸徑、樹高、蓄積量等，會(huì)通過專業(yè)的測量工具進(jìn)行精準(zhǔn)測量。例如，使用測樹儀測量樹高，用圍尺測量胸徑，再依據(jù)相關(guān)公式計(jì)算蓄積量。通過這樣細(xì)致的實(shí)地核查，確保資產(chǎn)清單的真實(shí)性與準(zhǔn)確性，為后續(xù)的評(píng)估工作提供堅(jiān)實(shí)可靠的數(shù)據(jù)基礎(chǔ)。

　　After taking over the project, the asset appraisal agency will conduct strict verification of the asset list provided by the client. The staff went deep into the forest area to investigate the actual condition of the trees on site. They carefully checked whether the types of trees were consistent with the list, whether there were any deviations in quantity, and whether the growth conditions were good. For some key data, such as the diameter at breast height, height, and volume of trees, professional measurement tools will be used for accurate measurement. For example, using a tree measuring instrument to measure tree height, measuring breast height diameter with a measuring tape, and then calculating accumulation based on relevant formulas. Through such meticulous on-site verification, the authenticity and accuracy of the asset inventory are ensured, providing a solid and reliable data foundation for subsequent evaluation work.

　　評(píng)估方法：開啟價(jià)值 “探測儀”

　　Evaluation method: Activate the value "detector"

　　市場法：這一方法如同在市場中尋找 “孿生兄弟”。評(píng)估人員會(huì)搜集近期市場上與被評(píng)估林木資產(chǎn)相似的交易案例，對(duì)比它們與被評(píng)估對(duì)象在林木種類、質(zhì)量、規(guī)模、地利條件等方面的差異，進(jìn)行相應(yīng)的價(jià)格調(diào)整。比如，若被評(píng)估的是一片優(yōu)質(zhì)的成熟杉木林，而市場上有類似但質(zhì)量稍遜的杉木林交易案例，就需要根據(jù)質(zhì)量差異適當(dāng)提高被評(píng)估林木的價(jià)格。通過這種類比，得出被評(píng)估林木資產(chǎn)的市場價(jià)值。

　　Market approach: This method is like searching for "twin brothers" in the market. Evaluators will collect recent transaction cases similar to the evaluated forest assets in the market, compare them with the evaluated object in terms of forest species, quality, scale, geographical conditions, etc., and make corresponding price adjustments. For example, if a high-quality mature Chinese fir forest is being evaluated, and there are similar but slightly inferior Chinese fir forest trading cases in the market, it is necessary to appropriately increase the price of the evaluated forest according to the quality difference. By analogy, the market value of the evaluated forest assets can be determined.

　　收益法：收益法著眼于未來。它是通過預(yù)測被評(píng)估林木資產(chǎn)在未來經(jīng)營期內(nèi)各年的凈收益，再采用合適的折現(xiàn)率將這些未來收益折算成現(xiàn)值，最后累加求和得出評(píng)估價(jià)值。例如，對(duì)于一片經(jīng)濟(jì)果林，預(yù)計(jì)未來每年能收獲一定數(shù)量的果實(shí)并獲得銷售收入，同時(shí)考慮每年的經(jīng)營成本，如施肥、采摘、運(yùn)輸?shù)荣M(fèi)用，計(jì)算出每年的凈收益。再結(jié)合林業(yè)行業(yè)的投資收益率等因素確定折現(xiàn)率，將未來若干年的凈收益折現(xiàn)到評(píng)估基準(zhǔn)日，從而確定果林的價(jià)值。

　　Income approach: The income approach focuses on the future. It predicts the net income of the evaluated forest assets over the future operating period, converts these future income into present value using an appropriate discount rate, and finally adds them up to obtain the assessed value. For example, for an economic fruit forest, it is expected to harvest a certain amount of fruit each year and generate sales revenue in the future, while considering annual operating costs such as fertilization, harvesting, transportation, etc., to calculate the net income for each year. Combined with factors such as investment return rate in the forestry industry, the discount rate is determined to discount the net income for the next few years to the evaluation benchmark date, thereby determining the value of the fruit forest.

　　成本法：成本法從重置成本的角度出發(fā)。假設(shè)重新營造一塊與被評(píng)估林木資產(chǎn)相同或類似的林分，按照現(xiàn)時(shí)的工價(jià)及生產(chǎn)水平，計(jì)算所需投入的各項(xiàng)成本費(fèi)用，包括種苗費(fèi)、土地租金、人工種植與管護(hù)費(fèi)用等，以此作為被評(píng)估林木資產(chǎn)的價(jià)值參考。不過，在實(shí)際應(yīng)用中，需要根據(jù)林分質(zhì)量等因素進(jìn)行調(diào)整。若被評(píng)估林分生長狀況良好，超過了一般的營造標(biāo)準(zhǔn)，那么評(píng)估價(jià)值可能會(huì)適當(dāng)提高。

　　Cost method: The cost method starts from the perspective of reset cost. Assuming to rebuild a forest stand that is the same or similar to the evaluated forest asset, calculate the required investment costs based on current labor prices and production levels, including seedling fees, land rent, artificial planting and management fees, etc., as a reference for the value of the evaluated forest asset. However, in practical applications, adjustments need to be made based on factors such as stand quality. If the growth condition of the evaluated forest stands is good and exceeds the general construction standards, the evaluation value may be appropriately increased.

　　本文由森林資源資產(chǎn)評(píng)估友情奉獻(xiàn).更多有關(guān)的知識(shí)請(qǐng)點(diǎn)擊:http://m.bjlyxd.com我們將會(huì)對(duì)您提出的疑問進(jìn)行詳細(xì)的解答，歡迎您登錄網(wǎng)站留言.

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