在評(píng)估森林資源資產(chǎn)價(jià)值時(shí)，主要采用以下幾種評(píng)估方法：

　　When evaluating the value of forest resource assets, the following evaluation methods are mainly used:

　　一、市場(chǎng)法

　　1、 Market Law

　　市場(chǎng)法是以相同或類似森林資源資產(chǎn)的現(xiàn)行市價(jià)作為比較基礎(chǔ)，來(lái)估算待評(píng)估森林資源資產(chǎn)價(jià)值的方法。根據(jù)具體的比較對(duì)象和比較方式，市場(chǎng)法又可以細(xì)分為以下幾種：

　　The market approach is a method of estimating the value of forest resource assets to be evaluated based on the current market prices of the same or similar forest resource assets as a comparative basis. According to specific comparison objects and methods, the market approach can be further divided into the following categories:

　　市場(chǎng)價(jià)格倒算法：通過(guò)被評(píng)估林木采伐后所得的木材的市場(chǎng)銷售總收入，扣除木材經(jīng)營(yíng)所消耗的成本（含有關(guān)稅費(fèi)）及合理利潤(rùn)后，將剩余部分作為林木資產(chǎn)的評(píng)估價(jià)值。

　　Market price inversion algorithm: Based on the total market sales revenue of the timber obtained after the evaluated timber is harvested, after deducting the cost of timber operation (including relevant taxes and fees) and reasonable profits, the remaining part is regarded as the assessed value of timber assets.

　　現(xiàn)行市價(jià)法：選取與待評(píng)估森林資源資產(chǎn)相同或類似的交易案例，根據(jù)交易價(jià)格進(jìn)行適當(dāng)修正后，確定待評(píng)估森林資源資產(chǎn)的價(jià)值。這種方法通常需要考慮林地質(zhì)量、地利等級(jí)、物價(jià)指數(shù)等因素對(duì)交易價(jià)格的影響，并進(jìn)行相應(yīng)的調(diào)整。

　　Current market price method: Select transaction cases that are the same or similar to the forest resource assets to be evaluated, adjust the transaction price appropriately, and determine the value of the forest resource assets to be evaluated. This method usually requires considering the impact of factors such as forest land quality, land use grade, and price index on transaction prices, and making corresponding adjustments.

　　二、收益法

　　2、 Income approach

　　收益法是將待評(píng)估森林資源資產(chǎn)在未來(lái)經(jīng)營(yíng)期內(nèi)各年的凈收益按一定的資本化率折現(xiàn)為現(xiàn)值，然后累計(jì)求和得出森林資源資產(chǎn)評(píng)估價(jià)值的方法。收益法可以進(jìn)一步細(xì)分為以下幾種：

　　The income approach is a method of discounting the net income of the forest resource asset to be evaluated over the future operating period at a certain capitalization rate to its present value, and then cumulatively summing it up to obtain the assessed value of the forest resource asset. The income approach can be further subdivided into the following categories:

　　收益凈現(xiàn)值法：這是收益法的一種基本形式，通過(guò)預(yù)測(cè)未來(lái)各年的凈收益并折現(xiàn)求和來(lái)得出評(píng)估值。

　　Net Present Value of Income Method: This is a basic form of the income method, which predicts the net income for future years and calculates the estimated value by discounting and summing them up.

　　收獲現(xiàn)值法：針對(duì)特定林種或林分，通過(guò)預(yù)測(cè)其未來(lái)的木材產(chǎn)量和銷售收入，扣除相應(yīng)的經(jīng)營(yíng)成本后，將剩余收益折現(xiàn)求和得出評(píng)估值。

　　Harvest Present Value Method: For a specific forest species or stand, by predicting its future timber production and sales revenue, deducting the corresponding operating costs, the remaining income is discounted and summed to obtain the evaluation value.

　　年金資本化法：假設(shè)森林資源資產(chǎn)每年有穩(wěn)定的收益，按恰當(dāng)?shù)耐顿Y收益率求出森林資源資產(chǎn)價(jià)值。這種方法適用于林地或具有穩(wěn)定收益的森林資源資產(chǎn)評(píng)估。

　　Annuity capitalization method: Assuming that forest resource assets have stable annual returns, calculate the value of forest resource assets based on an appropriate investment return rate. This method is suitable for evaluating forest land or forest resource assets with stable returns.

　　林地期望價(jià)法：以實(shí)現(xiàn)森林永續(xù)利用為前提，假定每個(gè)輪伐期林地上的收益相同、支出也相同，從無(wú)林地造林開(kāi)始進(jìn)行計(jì)算，將無(wú)窮多個(gè)輪伐期的凈收益全部折為現(xiàn)值累加求和作為擬評(píng)估林地資產(chǎn)評(píng)估值。

　　Expected value method for forest land: Based on the premise of achieving sustainable forest use, assuming that the income and expenditure on forest land are the same for each rotation period, the calculation starts from afforestation without forest land, and the net income of infinite rotation periods is converted into present value and accumulated as the asset evaluation value of the forest land to be evaluated.

　　三、成本法

　　3、 Cost method

　　成本法是以按現(xiàn)時(shí)工價(jià)及生產(chǎn)水平重新?tīng)I(yíng)造一塊與被評(píng)估森林資源資產(chǎn)相類似的林分所需的成本費(fèi)用，作為被評(píng)估森林資源資產(chǎn)評(píng)估價(jià)值的方法。成本法可以進(jìn)一步細(xì)分為以下幾種：

　　The cost method is a method of evaluating the value of the evaluated forest resource asset based on the cost of rebuilding a forest stand similar to the evaluated forest resource asset at the current labor price and production level. The cost method can be further subdivided into the following categories:

　　重置成本法：按照當(dāng)前的生產(chǎn)條件和價(jià)格水平，重新?tīng)I(yíng)造與被評(píng)估森林資源資產(chǎn)相同的林分所需的全部成本，作為評(píng)估值。這種方法需要考慮林地購(gòu)置費(fèi)、林地改良費(fèi)、造林成本、撫育成本等各項(xiàng)費(fèi)用。

　　Reset cost method: Based on current production conditions and price levels, the total cost required to rebuild a forest stand that is the same as the evaluated forest resource asset is taken as the evaluation value. This method requires consideration of various expenses such as forest land purchase costs, forest land improvement costs, afforestation costs, and nurturing costs.

　　序列工序法：根據(jù)森林資源資產(chǎn)營(yíng)造過(guò)程中的各項(xiàng)工序和費(fèi)用，逐項(xiàng)累加得出評(píng)估值。這種方法適用于對(duì)營(yíng)造過(guò)程有詳細(xì)記錄的森林資源資產(chǎn)評(píng)估。

　　Sequential process method: Based on the various processes and costs involved in the creation of forest resource assets, the evaluation value is obtained by accumulating them item by item. This method is suitable for evaluating forest resource assets with detailed records of the construction process.

　　林地費(fèi)用價(jià)法：用取得林地所需要的費(fèi)用和把林地維持到現(xiàn)在狀態(tài)所需的費(fèi)用來(lái)確定林地價(jià)格的方法。這種方法適用于林地購(gòu)入后經(jīng)改良使之適合于林業(yè)用途的林地評(píng)估。

　　Forest land cost method: a method of determining the price of forest land by the cost required to acquire the forest land and the cost required to maintain the forest land in its current state. This method is suitable for evaluating forest land that has been purchased and improved to make it suitable for forestry use.

　　四、其他方法

　　4、 Other methods

　　除了上述三種基本方法外，還有一些其他方法可以用于森林資源資產(chǎn)評(píng)估，如清算價(jià)格法、剩余法等。這些方法通常根據(jù)特定的評(píng)估目的和條件來(lái)選擇使用。

　　In addition to the three basic methods mentioned above, there are other methods that can be used for forest resource asset evaluation, such as liquidation price method, residual method, etc. These methods are typically chosen for specific evaluation purposes and conditions.

　　綜上所述，森林資源資產(chǎn)評(píng)估方法的選擇應(yīng)根據(jù)評(píng)估目的、評(píng)估對(duì)象的特點(diǎn)以及評(píng)估條件來(lái)確定。在實(shí)際評(píng)估過(guò)程中，可以綜合運(yùn)用多種方法，以提高評(píng)估結(jié)果的準(zhǔn)確性和可靠性。

　　In summary, the selection of forest resource asset evaluation methods should be determined based on the evaluation purpose, characteristics of the evaluation object, and evaluation conditions. In the actual evaluation process, multiple methods can be comprehensively applied to improve the accuracy and reliability of the evaluation results.

　　本文由 林業(yè)資產(chǎn)價(jià)格評(píng)估 友情奉獻(xiàn).更多有關(guān)的知識(shí)請(qǐng)點(diǎn)擊  http://mariotti-pecini.com.cn/   真誠(chéng)的態(tài)度.為您提供為全面的服務(wù).更多有關(guān)的知識(shí)我們將會(huì)陸續(xù)向大家奉獻(xiàn).敬請(qǐng)期待.

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