全民所有森林資源資產(chǎn)清查，林地范圍為“年度國(guó)土變更調(diào)查”中的國(guó)有喬木林地、竹林地、灌木林地和其他林地；林木范圍為“年度國(guó)土變更調(diào)查”中地類為林地，且林草生態(tài)綜合監(jiān)測(cè)評(píng)價(jià)數(shù)據(jù)中林木權(quán)屬為國(guó)有的林木。

　　The inventory of forest resources assets owned by the whole nation includes state-owned tree forest land, bamboo forest land, shrub forest land, and other forest land in the "Annual Land Change Survey"; The forest area is classified as forest land in the "Annual Land Change Survey", and the ownership of forest trees in the comprehensive monitoring and evaluation data of forest and grassland ecology is state-owned.

　　1實(shí)物量清查以最新“年度國(guó)土變更調(diào)查”林地圖斑為基礎(chǔ)，疊加林草生態(tài)綜合監(jiān)測(cè)評(píng)價(jià)數(shù)據(jù)、森林資源規(guī)劃設(shè)計(jì)調(diào)查等森林資源專題成果，形成以縣級(jí)行政轄區(qū)為清查單位的全民所有森林資源資產(chǎn)數(shù)量、種類、質(zhì)量等實(shí)物屬性信息。包括：行政區(qū)、空間位置、地類、面積、林地權(quán)屬、林木權(quán)屬、森林類別、林種（亞林種）、優(yōu)勢(shì)樹(shù)種（組）、齡組（生產(chǎn)階段）、平均胸徑、平均樹(shù)高、株數(shù)、蓄積、林地等級(jí)等。

　　The physical inventory is based on the latest "Annual Land Change Survey" forest land map, combined with comprehensive monitoring and evaluation data of forest and grassland ecology, forest resource planning and design surveys, and other forest resource thematic results, to form physical attribute information such as the quantity, type, and quality of all forest resource assets owned by the public at the county level administrative jurisdiction as the inventory unit. Including: administrative region, spatial location, land type, area, forest land ownership, forest ownership, forest category, forest species (sub forest species), dominant tree species (group), age group (production stage), average breast height diameter, average tree height, number of trees, stock volume, forest land grade, etc.

　　2經(jīng)濟(jì)價(jià)值核算價(jià)格內(nèi)涵界定林地權(quán)利：林地使用權(quán)價(jià)格。林木權(quán)利：林木所有權(quán)價(jià)格。林地權(quán)利年期：70年?。林地類型：根據(jù)當(dāng)?shù)貒?guó)有林地的主要類型，按照喬木林地、竹林地、灌木林地（一般灌木林地和灌木經(jīng)濟(jì)林地）、其他林地設(shè)定。林木分類：根據(jù)森林類別劃分，按商品（用材林、經(jīng)濟(jì)林、能源林），公益林（防護(hù)林、特種用途林）設(shè)定。基準(zhǔn)日：2023年12月31日。

　　2. Economic value accounting price connotation definition of forest land rights: forest land use right price. Forest rights: The price of forest ownership. The tenure of forest land rights is 70 years ?. Forest land types are determined based on the main types of local state-owned forest land, including tree forest land, bamboo forest land, shrub forest land (general shrub forest land and shrub economic forest land), and other forest land. Classification of forest trees: Based on forest categories, they are classified into commodity forests (timber forests, economic forests, energy forests) and public welfare forests (protective forests, special-purpose forests). Base date: December 31, 2023.

　　價(jià)格體系建設(shè)技術(shù)流程均質(zhì)區(qū)域平均價(jià)測(cè)算方法林地價(jià)格測(cè)算采用林地流轉(zhuǎn)價(jià)修正法、收益還原法和林地期望價(jià)法。?林地價(jià)格測(cè)算方法適用對(duì)象林地流轉(zhuǎn)價(jià)修正法可收集交易樣本數(shù)量充足的區(qū)域收益還原法林地地租可獲取林地期望價(jià)法林地地租不可獲取

　　The construction of a pricing system, technical process, homogeneous regional average price calculation method, and forest land price calculation method adopt the forest land transfer price correction method, income restoration method, and forest land expected price method. The method for calculating forest land prices is applicable to the forest land transfer price correction method, which can collect sufficient transaction samples, the regional income restoration method, the forest land rent that can be obtained, the forest land expected price method, and the forest land rent that cannot be obtained

　　林木價(jià)格測(cè)算主要方法包括：林木交易價(jià)修正法、市場(chǎng)價(jià)倒算法、收獲現(xiàn)值法、重置成本法

　　The main methods for calculating forest prices include: forest transaction price correction method, market price inversion algorithm, present value of harvest method, and reset cost method

　　林木價(jià)格測(cè)算方法適用對(duì)象林木交易價(jià)修正法可收集交易樣本數(shù)量充足的區(qū)域市場(chǎng)價(jià)倒算法用材林（成熟林、過(guò)熟林）收獲現(xiàn)值法用材林（中齡林、近熟林、幼齡林（年齡＞10年））、經(jīng)濟(jì)林（初產(chǎn)期、盛產(chǎn)期、衰產(chǎn)期）、竹林、能源林重置成本法經(jīng)濟(jì)林（產(chǎn)前期）、用材林（幼齡林（年齡≤10年））

　　The method for calculating forest prices is applicable to forest transaction price correction method, which can collect sufficient transaction samples in the regional market price inversion algorithm. For timber forests (mature forests, over mature forests), the present value of harvest method is used for timber forests (middle-aged forests, near mature forests, young forests (age>10 years)), economic forests (initial production period, abundant production period, declining production period), bamboo forests, energy forests. The reset cost method is used for economic forests (pre production period), and timber forests (young forests (age ≤ 10 years))

　　制定省級(jí)價(jià)格修正體系為提高清查精度，將均質(zhì)區(qū)域林地平均價(jià)修正到縣（市、區(qū)）林地平均價(jià)，將均質(zhì)區(qū)域優(yōu)勢(shì)樹(shù)種林木平均價(jià)擴(kuò)展到均質(zhì)區(qū)域內(nèi)主要樹(shù)種林木平均價(jià)，設(shè)置如下修正辦法：

　　To improve the accuracy of inventory, a provincial-level price correction system has been established to adjust the average price of forest land in homogeneous areas to the average price of forest land in counties (cities, districts), and to extend the average price of dominant tree species in homogeneous areas to the average price of main tree species in homogeneous areas. The following correction methods are set:

　　1、設(shè)置省級(jí)林地價(jià)格調(diào)整系數(shù)

　　1. Set provincial forest land price adjustment coefficient

　　林地主要調(diào)整因素為木材平均價(jià)格調(diào)整系數(shù)（Ws）、成熟林單位面積蓄積量調(diào)整系數(shù)（Ms）和成熟林平均樹(shù)高調(diào)整系數(shù)（Hs），主要樹(shù)種木材平均價(jià)格能體現(xiàn)區(qū)域林木經(jīng)濟(jì)市場(chǎng)水平，林地的生產(chǎn)力水平；成熟林單位面積蓄積量能體現(xiàn)林木的產(chǎn)量水平；成熟林平均樹(shù)高能體現(xiàn)林木收獲時(shí)的林地生產(chǎn)力水平。因此根據(jù)以上因素確定省級(jí)林地價(jià)格調(diào)整系數(shù)（Es）。

　　The main adjustment factors for forest land are the average price adjustment coefficient (Ws) for timber, the unit area volume adjustment coefficient (Ms) for mature forests, and the average tree height adjustment coefficient (Hs) for mature forests. The average price of timber for major tree species can reflect the regional forest economic market level and the productivity level of forest land; The unit area accumulation of mature forests can reflect the yield level of trees; The average tree energy of mature forests reflects the level of forest productivity at harvest time. Therefore, the provincial forest land price adjustment coefficient (Es) is determined based on the above factors.

　　2、設(shè)置省級(jí)林木調(diào)整系數(shù)

　　2. Set provincial forest adjustment coefficient

　　設(shè)置省級(jí)林木調(diào)整系數(shù)的目的是通過(guò)已有價(jià)格的某種優(yōu)勢(shì)樹(shù)種擴(kuò)展求算未知的某一種目標(biāo)樹(shù)種的價(jià)格，各類林木具體的調(diào)整系數(shù)計(jì)算如下：

　　The purpose of setting the provincial forest adjustment coefficient is to expand the existing price of a certain advantageous tree species and calculate the price of an unknown target tree species. The specific adjustment coefficients for each type of forest are calculated as follows:

　?。?）用材林林木幼齡林林木目標(biāo)樹(shù)種調(diào)整系數(shù)測(cè)算

　　(1) Calculation of adjustment coefficient for target tree species in timber forests, young forests, and target trees

　　幼齡林林木調(diào)整因素為主要樹(shù)種的造林成本、平均樹(shù)高和單位面積株數(shù)。因此省級(jí)幼齡林林木目標(biāo)樹(shù)種調(diào)整系數(shù)（Ls）由目標(biāo)樹(shù)種造林成本調(diào)整系數(shù)（Cs）、平均樹(shù)高調(diào)整系數(shù)（Hs）、 單位面積株數(shù)調(diào)整系數(shù)（Ns）綜合確定。?中齡林以上林木目標(biāo)樹(shù)種調(diào)整系數(shù)為目標(biāo)樹(shù)種木材平均價(jià)格調(diào)整系數(shù)（Ws）、單位面積蓄積量（Ms）和平均胸徑調(diào)整系數(shù)（Ds），木材平均價(jià)格越高，收益越高，體現(xiàn)了林木產(chǎn)值也越高，單位面積蓄積量越高林木質(zhì)量越好，平均胸徑越大林木質(zhì)量越好。因此確定以上三個(gè)調(diào)整系數(shù)作為省級(jí)林木調(diào)整系數(shù)（Fs）。?（2）經(jīng)濟(jì)林林木產(chǎn)前期經(jīng)濟(jì)林林木，主要調(diào)整因素為主要經(jīng)濟(jì)樹(shù)種的造林成本、單位面積株數(shù)和平均樹(shù)高,因此省級(jí)產(chǎn)前期經(jīng)濟(jì)林林木調(diào)整系數(shù)（JS）由目標(biāo)樹(shù)種造林成本調(diào)整系數(shù)（CS）、平均樹(shù)高（冠幅）調(diào)整系數(shù)（HS）、單位面積株數(shù)調(diào)整系數(shù)（NS）綜合確定。

　　The adjustment factors for young forest trees are the afforestation cost, average tree height, and number of trees per unit area of the main tree species. Therefore, the target tree species adjustment coefficient (Ls) for young forest trees at the provincial level is determined by a combination of the target tree species afforestation cost adjustment coefficient (Cs), average tree height adjustment coefficient (Hs), and unit area plant number adjustment coefficient (Ns). The adjustment coefficients for target tree species of medium aged forests and above are the average price adjustment coefficient (Ws), unit area volume (Ms), and average diameter at breast height adjustment coefficient (Ds) of the target tree species. The higher the average price of wood, the higher the income, reflecting the higher output value of the forest. The higher the unit area volume, the better the quality of the forest, and the larger the average diameter at breast height, the better the quality of the forest. Therefore, the above three adjustment coefficients are determined as the provincial forest adjustment coefficients (Fs). (2) The main adjustment factors for economic forest trees in the early stage of production are the afforestation cost, number of trees per unit area, and average tree height of the main economic tree species. Therefore, the provincial adjustment coefficient (JS) for economic forest trees in the early stage of production is determined by the target tree species afforestation cost adjustment coefficient (CS), average tree height (crown width) adjustment coefficient (HS), and number of trees per unit area adjustment coefficient (NS).

　　初產(chǎn)期以上經(jīng)濟(jì)林林木，林木主要調(diào)整因素為目標(biāo)樹(shù)種經(jīng)濟(jì)林產(chǎn)品平均價(jià)格和單位面積產(chǎn)量,因此初產(chǎn)期以上省級(jí)經(jīng)濟(jì)林林木調(diào)整系數(shù)（KS）由目標(biāo)樹(shù)種經(jīng)濟(jì)林產(chǎn)品平均價(jià)格調(diào)整系數(shù)（WS）、單位面積產(chǎn)量調(diào)整系數(shù)（VS）綜合確定。?（3）竹林林木竹林林木主要調(diào)整因素為竹子平均價(jià)格和單位面積株數(shù)。竹子平均價(jià)格越高，竹林收益越高，體現(xiàn)了竹林產(chǎn)值也越高；單位面積株數(shù)越多，可采伐株數(shù)越多，產(chǎn)量越高。因此省級(jí)竹林林木調(diào)整系數(shù)（QS）由主要竹子平均價(jià)格調(diào)整系數(shù)（QS1）、單位面積株數(shù)調(diào)整系數(shù)（QS2）綜合確定。?（4）能源林能源林主要調(diào)整因素為能源林產(chǎn)品平均價(jià)格和單位面積產(chǎn)量,因此省級(jí)能源林調(diào)整系數(shù)(RS)由主要能源林產(chǎn)品平均價(jià)格調(diào)整系數(shù)（RS1）、單位面積產(chǎn)量調(diào)整系數(shù)（RS2）綜合確定。

　　The main adjustment factors for economic forest trees above the initial production period are the average price of economic forest products of the target tree species and the yield per unit area. Therefore, the adjustment coefficient (KS) for provincial economic forest trees above the initial production period is determined by the average price adjustment coefficient (WS) of economic forest products of the target tree species and the yield adjustment coefficient (VS) per unit area. (3) The main adjustment factors for bamboo forests are the average price of bamboo and the number of trees per unit area. The higher the average price of bamboo, the higher the income of bamboo forest, which reflects the higher output value of bamboo forest; The more plants per unit area, the more trees can be harvested, and the higher the yield. Therefore, the provincial-level bamboo forest adjustment coefficient (QS) is determined by a combination of the average price adjustment coefficient (QS1) for major bamboo and the number of plants per unit area adjustment coefficient (QS2). (4) The main adjustment factors for energy forests are the average price of energy forest products and the yield per unit area. Therefore, the provincial energy forest adjustment coefficient (RS) is determined by a combination of the average price adjustment coefficient (RS1) for main energy forest products and the yield adjustment coefficient per unit area (RS2).

　　縣級(jí)經(jīng)濟(jì)價(jià)值核算在省級(jí)價(jià)格體系控制下，各縣根據(jù)具體情況，可選擇以下三種方式之一進(jìn)行縣級(jí)清查經(jīng)濟(jì)價(jià)值核算：

　　Under the control of the provincial price system, county-level economic value accounting can be conducted through one of the following three methods based on specific circumstances:

　　方法一：已完成縣級(jí)單位子圖斑價(jià)格測(cè)算的地區(qū)，可根據(jù)實(shí)物量清查數(shù)據(jù)，及樹(shù)種歸并原則將圖斑內(nèi)除主要樹(shù)種外的其他樹(shù)種，調(diào)整歸并至主要樹(shù)種，利用圖斑林地、林木價(jià)乘以對(duì)應(yīng)圖斑面積，加總得到縣域森林資源資產(chǎn)價(jià)值量，逐級(jí)匯總得到省級(jí)和全國(guó)森林資源資產(chǎn)的經(jīng)濟(jì)價(jià)值總量。

　　Method 1: In areas where county-level unit sub patch prices have been calculated, other tree species within the patch can be adjusted and merged into the main tree species based on physical inventory data and the principle of tree species merging. By multiplying the patch forest land and tree prices by the corresponding patch area, the total value of county-level forest resource assets can be obtained, and the economic value of provincial-level and national forest resource assets can be summarized step by step.

　　縣域林地經(jīng)濟(jì)價(jià)值=∑各圖斑林地平均價(jià)×縣域清查范圍圖斑面積

　　Economic value of county-level forest land=∑ Average price of forest land in each area × Area of forest land surveyed in the county

　　縣域林木經(jīng)濟(jì)價(jià)值=∑各圖斑林木平均價(jià)×縣域清查范圍圖斑面積

　　The economic value of forest trees in the county=∑ average price of forest trees in each patch × area of patch in the county inventory range

　　縣級(jí)森林資源資產(chǎn)經(jīng)濟(jì)價(jià)值=縣域林地經(jīng)濟(jì)價(jià)值+縣域林木經(jīng)濟(jì)價(jià)值

　　Economic value of county-level forest resource assets=Economic value of county-level forest land+Economic value of county-level forest trees

　　方法二：已完成省級(jí)價(jià)格體系建設(shè)，未開(kāi)展完成縣級(jí)圖斑價(jià)格測(cè)算的地區(qū)，可根據(jù)實(shí)物量清查數(shù)據(jù)，將縣內(nèi)除主要樹(shù)種外的其他樹(shù)種，調(diào)整歸并至主要樹(shù)種，利用縣林地、林木平均價(jià)乘以對(duì)應(yīng)面積，加總得到縣域森林資源資產(chǎn)價(jià)值量，逐級(jí)匯總得到省級(jí)和全國(guó)森林資源資產(chǎn)的經(jīng)濟(jì)價(jià)值總量。

　　Method 2: For areas that have completed the construction of the provincial price system but have not yet carried out county-level spot price calculation, other tree species in the county can be adjusted and merged into the main tree species based on physical inventory data. The average price of forest land and trees in the county can be multiplied by the corresponding area to obtain the value of forest resource assets in the county. The total economic value of forest resource assets at the provincial and national levels can be summarized step by step.

　　縣域林地經(jīng)濟(jì)價(jià)值=縣域林地平均價(jià)×縣域清查范圍面積

　　Economic value of county-level forest land=average price of county-level forest land x area of county-level inventory scope

　　縣域林木經(jīng)濟(jì)價(jià)值=縣域林木平均價(jià)×縣域清查范圍面積

　　Economic value of county-level forests=average price of county-level forests x area of county-level inventory scope

　　縣級(jí)森林資源資產(chǎn)經(jīng)濟(jì)價(jià)值=縣域林地經(jīng)濟(jì)價(jià)值+縣域林木經(jīng)濟(jì)價(jià)值

　　Economic value of county-level forest resource assets=Economic value of county-level forest land+Economic value of county-level forest trees

　　方法三：未完成省級(jí)價(jià)格系統(tǒng)建設(shè)的地區(qū)，可根據(jù)實(shí)物量清查數(shù)據(jù)，將縣域范圍內(nèi)除均質(zhì)區(qū)域優(yōu)勢(shì)樹(shù)種外的其他樹(shù)種，調(diào)整歸并至優(yōu)勢(shì)樹(shù)種，利用均質(zhì)區(qū)域林地、林木平均價(jià)乘以對(duì)應(yīng)面積，加總得到縣域森林資源資產(chǎn)價(jià)值量，逐級(jí)匯總得到省級(jí)和全國(guó)森林資源資產(chǎn)的經(jīng)濟(jì)價(jià)值總量?？h域林地經(jīng)濟(jì)價(jià)值=均質(zhì)區(qū)域林地平均價(jià)×縣域清查范圍面積

　　Method 3: In areas where the provincial price system construction has not been completed, other tree species within the county area can be adjusted and merged into dominant tree species based on physical inventory data, except for dominant tree species in homogeneous areas. The average price of forest land and timber in homogeneous areas can be multiplied by the corresponding area to sum up the value of forest resource assets in the county area. The total economic value of forest resource assets at the provincial and national levels can be summarized step by step. Economic value of county-level forest land=average price of homogeneous regional forest land x area of county-level inventory scope

　　縣域林木經(jīng)濟(jì)價(jià)值=均質(zhì)區(qū)域林木平均價(jià)×縣域清查范圍面積

　　The economic value of county-level forest trees=average price of homogeneous regional forest trees x area of county-level inventory scope

　　縣級(jí)森林資源資產(chǎn)經(jīng)濟(jì)價(jià)值=縣域林地經(jīng)濟(jì)價(jià)值+縣域林木經(jīng)濟(jì)價(jià)值

　　Economic value of county-level forest resource assets=Economic value of county-level forest land+Economic value of county-level forest trees

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