一森林資源評估的基本概念

　　Basic concepts of forest resource assessment

　　森林資源評估是指對林地及其所生長的森林有機(jī)體（包括林木資源、林中和林下植物、野生動物、土壤微生物及其他自然環(huán)境因子等資源）的價(jià)值進(jìn)行評定和估算的過程。評估結(jié)果可以為森林資源的合理利用、保護(hù)和管理提供科學(xué)依據(jù)。

　　Forest resource assessment refers to the process of evaluating and estimating the value of forest land and its growing forest organisms (including forest resources, in forest and understory plants, wildlife, soil microorganisms, and other natural environmental factors). The evaluation results can provide scientific basis for the rational utilization, protection, and management of forest resources.

　　二森林資源評估的對象

　　Object of Forest Resource Assessment

　　森林資源評估的對象主要包括林木資產(chǎn)、林地資產(chǎn)、景觀資產(chǎn)以及野生動植物資產(chǎn)等。其中，林木資產(chǎn)占比較高，且可以派生出其他森林資源資產(chǎn)，因此通常以林木資產(chǎn)的價(jià)值測算來確定森林資源的整體價(jià)值。

　　The objects of forest resource assessment mainly include forest assets, forest land assets, landscape assets, and wild animal and plant assets. Among them, forest assets account for a relatively high proportion and can derive other forest resource assets, so the overall value of forest resources is usually determined by measuring the value of forest assets.

　　三森林資源評估收集的資料

　　Data collected for forest resource assessment

　　（一）森林資源資產(chǎn)清單森林資源資產(chǎn)清單，應(yīng)依據(jù)森林資源調(diào)查成果(森林資源規(guī)劃設(shè)計(jì)調(diào)查、作業(yè)設(shè)計(jì)調(diào)查或?yàn)樵u估進(jìn)行的專項(xiàng)調(diào)查)或森林資源檔案等資料編制，最小單位應(yīng)落實(shí)到小班。評估有效期內(nèi)采伐的森林資源資產(chǎn)清單應(yīng)依據(jù)采伐作業(yè)設(shè)計(jì)調(diào)查成果編制。因條件所限，未能取得依據(jù)采伐作業(yè)設(shè)計(jì)調(diào)查成果編制的森林資源資產(chǎn)清單，應(yīng)說明原因及對評估結(jié)果所產(chǎn)生的影響。古樹名木、零星分布的高價(jià)值珍貴樹木、森林景觀、林下動植物資源等森林資源資產(chǎn)，應(yīng)根據(jù)專業(yè)調(diào)查資料編制資產(chǎn)清單。

　?。?） The list of forest resource assets should be compiled based on the results of forest resource surveys (such as forest resource planning and design surveys, operational design surveys, or special surveys conducted for evaluation) or forest resource archives, and the smallest unit should be implemented in small groups. The list of forest resource assets harvested during the evaluation period should be compiled based on the survey results of the logging operation design. Due to limitations in conditions, it was not possible to obtain a forest resource asset inventory based on the survey results of the logging operation design. The reasons and their impact on the evaluation results should be explained. Forest resource assets such as ancient and famous trees, scattered high-value precious trees, forest landscapes, and understory flora and fauna resources should be listed based on professional survey data.

　?。ǘ┢渌嚓P(guān)資料其他相關(guān)資料主要包括：1、林權(quán)證書（或相關(guān)權(quán)屬證明文件）、有關(guān)森林經(jīng)營權(quán)的合同、協(xié)議書等；2、評估范圍內(nèi)的森林資源圖面資料；3、有特殊經(jīng)濟(jì)價(jià)值的林木種類、數(shù)量和質(zhì)量材料；4、林木資源資產(chǎn)分經(jīng)營類型分齡段的面積、蓄積統(tǒng)計(jì)；5、評估對象基本圖、林相圖、作業(yè)設(shè)計(jì)調(diào)查圖；6、各小班立地條件等級和地利等級調(diào)查資料；7、涉訟事項(xiàng)及抵押、擔(dān)保事宜情況說明及有關(guān)資料；8、按照評估目的必須提交的其他相關(guān)材料。

　?。?） Other related materials mainly include: 1. Forest ownership certificate (or relevant ownership proof documents), contracts, agreements related to forest management rights, etc; 2. Forest resource map data within the evaluation scope; 3. Types, quantities, and quality materials of trees with special economic value; 4. Statistics on the area and volume of forest resource assets by management type and age group; 5. Basic map of evaluation object, forest phase map, and survey map of homework design; 6. Survey data on the site condition level and geographical advantage level of each small class; 7. Explanation and relevant information on litigation matters, mortgage and guarantee matters; 8. Other relevant materials that must be submitted according to the evaluation purpose.

　　（三）收集評估資料評估機(jī)構(gòu)收集的評估資料應(yīng)包括以下內(nèi)容：1、營林生產(chǎn)技術(shù)標(biāo)準(zhǔn)及有關(guān)成本費(fèi)用資料；2、木材生產(chǎn)、銷售等有關(guān)成本費(fèi)用資料；3、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)；4、森林培育的賬面歷史成本資料；5、評估基準(zhǔn)日各種規(guī)格的木材、林副產(chǎn)品市場價(jià)格，及其銷售過程中的稅、費(fèi)征收標(biāo)準(zhǔn)；6、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；7、當(dāng)?shù)丶爸苓叺貐^(qū)的林業(yè)生產(chǎn)投資收益率；8、各樹種的生長過程表、生長模型、收獲預(yù)測等資料；9、使用的立木材積表、原木材積表、材種出材率表、立地指數(shù)表等測樹經(jīng)營數(shù)表資料；10、其他與評估有關(guān)的資料。

　?。?） The evaluation data collected by the evaluation agency should include the following contents: 1. Technical standards for forest production and relevant cost and expense information; 2. Cost and expense information related to wood production and sales; 3. Technical and economic indicators related to local forest cultivation, forest logging, and infrastructure construction; 4. Historical cost data of forest cultivation on paper; 5. 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; 6. Price information for the transfer, assignment, and rental of forest land use rights in the local and surrounding areas; 7. The return on investment of forestry production in the local and surrounding areas; 8. Data on the growth process table, growth model, and harvest prediction of various tree species; 9. The data from tree management tables such as standing timber volume table, log timber volume table, timber yield table, site index table, etc. used; 10. Other materials related to evaluation.

　　四森林資源評估的步驟

　　The Steps of Forest Resource Assessment

　?。ㄒ唬┟鞔_評估業(yè)務(wù)基本事項(xiàng)：確定評估的具體目標(biāo)和要求，如為森林資源轉(zhuǎn)讓、抵押貸款、保險(xiǎn)理賠等提供價(jià)值依據(jù)。

　?。?） Clarify the basic items of the evaluation business: Determine the specific objectives and requirements of the evaluation, such as providing value basis for forest resource transfer, mortgage loans, insurance claims, etc.

　　（二）簽訂業(yè)務(wù)約定書、編制評估計(jì)劃：就評估目的、評估對象和評估范圍、價(jià)值類型、評估基準(zhǔn)日、資產(chǎn)評估報(bào)告使用范圍、資產(chǎn)評估報(bào)告提交期限及方式、評估服務(wù)費(fèi)及支付方式、評估工作各方參與人工作配合和協(xié)助等資產(chǎn)評估業(yè)務(wù)基本事項(xiàng)達(dá)成一致，簽訂資產(chǎn)評估委托合同，擬定評估計(jì)劃。

　　（2） Sign a business agreement and prepare an evaluation plan: reach an agreement on the basic matters of asset evaluation business, such as evaluation purpose, evaluation object and scope, value type, evaluation benchmark date, scope of use of asset evaluation report, submission deadline and method of asset evaluation report, evaluation service fee and payment method, cooperation and assistance of all parties involved in the evaluation work, sign an asset evaluation commission contract, and formulate an evaluation plan.

　　（三）收集評估資料：包括林權(quán)證書、不動產(chǎn)權(quán)證、森林資源圖面資料、有特殊經(jīng)濟(jì)價(jià)值的林木種類、數(shù)量和質(zhì)量材料等。

　?。?） Collect and evaluate data, including forest ownership certificates, real estate ownership certificates, forest resource maps, and materials on the types, quantities, and quality of trees with special economic value.

　?。ㄋ模┈F(xiàn)場調(diào)查核實(shí)：采用抽樣調(diào)查法、小班調(diào)繪法、實(shí)測法等方法對森林資源進(jìn)行現(xiàn)場調(diào)查核實(shí)，確保評估結(jié)果的準(zhǔn)確性和可靠性。

　?。?） On site investigation and verification: Sampling survey method, small group mapping method, actual measurement method and other methods are used to conduct on-site investigation and verification of forest resources to ensure the accuracy and reliability of the evaluation results.

　?。ㄎ澹┰u定估算：根據(jù)評估對象的特點(diǎn)和評估目的選擇合適的評估方法。根據(jù)選定的評估方法，對收集到的數(shù)據(jù)進(jìn)行計(jì)算和分析，得出評估結(jié)果。

　?。?） Evaluation estimation: Select an appropriate evaluation method based on the characteristics of the evaluation object and the evaluation purpose. According to the selected evaluation method, calculate and analyze the collected data to obtain the evaluation results.

　?。┚幹坪吞峤辉u估報(bào)告：將評估結(jié)果以報(bào)告的形式呈現(xiàn)出來，包括評估對象、評估方法、評估過程、評估結(jié)果等內(nèi)容。

　?。?） Preparation and submission of evaluation report: Present the evaluation results in the form of a report, including the evaluation object, evaluation method, evaluation process, evaluation results, etc.

　?。ㄆ撸┕ぷ鞯赘鍤w檔：對工作底稿、資產(chǎn)評估報(bào)告及其他相關(guān)資料進(jìn)行整理，形成資產(chǎn)評估檔案。

　?。?） Archiving of working papers: Organize working papers, asset appraisal reports, and other related materials to form asset appraisal archives.

　　五森林資源評估的方法

　　Five methods for forest resource assessment

　　森林資源評估的方法多種多樣，主要包括以下幾種：

　　There are various methods for forest resource assessment, mainly including the following:

　　（一）成本法：主要用于人工林的幼齡期價(jià)值評估。該方法按現(xiàn)時的公價(jià)及生產(chǎn)水平重新營造一塊與被評估森林資源資產(chǎn)相類似的森林資源資產(chǎn)所需的成本費(fèi)用，作為被評估森林資源資產(chǎn)的評估值。這種方法充分考慮了現(xiàn)實(shí)條件以及林木實(shí)際生長情況，但計(jì)算過程較為復(fù)雜且工作量較大。其計(jì)算公式為：

　?。?） Cost method: mainly used for evaluating the value of young artificial forests. The cost of creating a forest resource asset similar to the evaluated forest resource asset based on the current public price and production level is used as the evaluation value of the evaluated forest resource asset. This method fully considers the actual conditions and growth of trees, but the calculation process is complex and the workload is large. The calculation formula is:

　　式中：E 一評估值K 一林分質(zhì)量綜合調(diào)整系數(shù)，綜合調(diào)整系數(shù)的確定見附錄Ci 一第 i 年的以現(xiàn)時工價(jià)及生產(chǎn)水平為標(biāo)準(zhǔn)的生產(chǎn)成本n－林分年齡P —投資收益率

　　In the formula, E represents the evaluation value, K represents the comprehensive adjustment coefficient of forest stand quality. The determination of the comprehensive adjustment coefficient can be found in Appendix Ci, which includes the production cost n based on current labor prices and production levels in the i-th year, the forest stand age P, and the investment return rate

　?。ǘ┦袌鰞r(jià)倒算法：通過計(jì)算林木采伐銷售總收入，并減去與林木相關(guān)的采伐、銷售成本及利潤費(fèi)用，得出剩余收入，并以此確認(rèn)為林木現(xiàn)實(shí)價(jià)值。這種方法較為簡單直接，但需要詳細(xì)的市場調(diào)查和準(zhǔn)確的成本估算。其計(jì)算公式為：

　?。?） Market price inversion algorithm: By calculating the total revenue of forest harvesting and sales, and subtracting the harvesting, sales costs, and profit expenses related to the forest, the remaining revenue is obtained and recognized as the actual value of the forest. This method is relatively simple and direct, but requires detailed market research and accurate cost estimation. The calculation formula is:

　　式中：E 一評估值W 一木材銷售總收入C 一木材生產(chǎn)經(jīng)營成本F 一木材生產(chǎn)經(jīng)營利潤

　　In the formula: E - evaluation value W - total sales revenue of wood C - production and operation cost of wood F - production and operation profit of wood

　?。ㄈ┦找娆F(xiàn)值法：通過估算被評估森林資源資產(chǎn)在未來經(jīng)營期內(nèi)各年的預(yù)期凈收益，再按照一定的折現(xiàn)率折算為現(xiàn)值，并累計(jì)求和得出被評估森林資源資產(chǎn)評估值。這種方法適用于中齡期及近熟期的林木，不適用于幼齡期林木。其計(jì)算公式為：

　?。?） Present value of income method: By estimating the expected net income of the evaluated forest resource asset over the future operating period, converting it to present value at a certain discount rate, and cumulatively summing it up, the evaluated value of the evaluated forest resource asset is obtained. This method is suitable for middle-aged and near mature trees, but not for young trees. The calculation formula is:

　　式中：E 一評估值A(chǔ)i 一第 i 年的年凈收益u 一經(jīng)營周期P —投資收益率n?－林分年齡此外，還有市場成交價(jià)比較法、收獲現(xiàn)值法、年金資本化法、周期收益資本化法等多種方法，這些方法的選擇應(yīng)根據(jù)評估方法的適用條件、評估對象、評估目的進(jìn)行綜合考慮。

　　In the formula, E represents the evaluation value, Ai represents the annual net income in the i-th year, u represents the operating cycle, P represents the investment return rate, n represents the age of the forest stand. In addition, there are various methods such as market transaction price comparison, present value of harvest, annuity capitalization, and periodic income capitalization. The selection of these methods should be comprehensively considered based on the applicable conditions, evaluation objects, and evaluation purposes of the evaluation methods.

　　六森林資源評估的意義

　　The Significance of Forest Resource Assessment

　　森林資源評估對于森林資源的合理利用、保護(hù)和管理具有重要意義。通過評估，可以了解森林資源的數(shù)量、質(zhì)量和分布情況，為制定科學(xué)合理的森林資源管理政策提供依據(jù)。同時，評估結(jié)果還可以為森林資源轉(zhuǎn)讓、抵押貸款等經(jīng)濟(jì)活動提供價(jià)值參考，促進(jìn)森林資源的優(yōu)化配置和可持續(xù)發(fā)展。綜上所述，森林資源評估是一個復(fù)雜而細(xì)致的過程，需要綜合運(yùn)用多種方法和手段進(jìn)行評定和估算。通過評估，可以為森林資源的合理利用、保護(hù)和管理提供科學(xué)依據(jù)和決策支持。

　　Forest resource assessment is of great significance for the rational utilization, protection, and management of forest resources. Through evaluation, the quantity, quality, and distribution of forest resources can be understood, providing a basis for formulating scientific and reasonable forest resource management policies. Meanwhile, the evaluation results can also provide valuable references for economic activities such as forest resource transfer and mortgage loans, promoting the optimal allocation and sustainable development of forest resources. In summary, forest resource assessment is a complex and meticulous process that requires the comprehensive use of multiple methods and tools for evaluation and estimation. Through evaluation, scientific basis and decision support can be provided for the rational utilization, protection, and management of forest resources.

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