在開展森林資源資產評估工作時，完備且準確的資料是確保評估結果科學、可靠的重要基礎。相關資料的收集與準備，涵蓋委托方提交的特定材料，以及評估過程中需主動收集的各類信息，具體內容如下詳述。

　　Complete and accurate information is an important foundation for ensuring the scientific and reliable evaluation results when conducting forest resource asset assessments. The collection and preparation of relevant materials, including specific materials submitted by the client, as well as various types of information that need to be actively collected during the evaluation process, are detailed below.

　　（一）委托方需提交的相關材料

　　（1） Relevant materials to be submitted by the client

　　1. 森林資源明細清單

　　1. Detailed List of Forest Resources

　　森林資源明細清單的編制，必須以可靠的森林資源調查成果為依據。這些成果包括森林資源規劃設計調查、作業設計調查，或是專門為評估、核算工作開展的專項調查資料，也可參考已有的森林資源檔案等。編制時，應將清單細化至最小單位 —— 小班，確保森林資源信息的精準呈現。

　　The compilation of a detailed list of forest resources must be based on reliable forest resource survey results. These achievements include forest resource planning and design surveys, job design surveys, or specialized survey materials for evaluation and accounting work, as well as reference to existing forest resource archives. When compiling, the list should be refined to the smallest unit - the small group, to ensure accurate presentation of forest resource information.

　　針對在評估、核算有效期內計劃進行采伐的森林資源，其清單編制需嚴格依據采伐作業設計調查成果。倘若因客觀條件限制，無法獲取基于采伐作業設計調查成果編制的森林資源清單，委托方需詳細說明未能獲取的原因，并分析這一情況對評估、核算結果可能產生的影響。

　　The list of forest resources planned for logging during the evaluation and accounting validity period must be strictly based on the survey results of logging operation design. If, due to objective limitations, it is not possible to obtain a forest resource inventory based on the survey results of logging operation design, the commissioning party shall provide a detailed explanation of the reasons for the inability to obtain it and analyze the possible impact of this situation on the evaluation and accounting results.

　　對于古樹名木、零星分布且具有高價值的珍貴樹木，以及森林景觀、林下動植物資源等特殊資產，應根據專業的調查資料，單獨編制資產清單，以便準確反映其價值特性。

　　For ancient and famous trees, rare trees with scattered distribution and high value, as well as special assets such as forest landscapes and understory flora and fauna resources, a separate asset list should be compiled based on professional survey data to accurately reflect their value characteristics.

　　2. 其他必要相關材料

　　2. Other necessary related materials

　　除森林資源清單外，委托方還需提交以下相關材料：

　　In addition to the forest resource inventory, the client also needs to submit the following relevant materials:

　　a) 能夠證明森林資源權屬的文件，如林權證書、不動產權證，或其他具有法律效力的權屬證明文件；

　　a) Documents that can prove the ownership of forest resources, such as forest ownership certificates, real estate certificates, or other legally binding ownership certificates;

　　b) 涵蓋評估、核算范圍內的森林資源圖面資料，這些資料有助于直觀呈現森林資源的空間分布、面積范圍等信息；

　　b) Forest resource map data covering the scope of assessment and accounting, which helps to visually present information such as spatial distribution and area range of forest resources;

　　c) 有關具有特殊經濟價值的林木種類、數量和質量的詳細材料，為準確評估該部分資產價值提供支撐；

　　c) Detailed materials on the types, quantities, and qualities of trees with special economic value, providing support for accurately evaluating the value of these assets;

　　d) 根據評估、核算目的，要求委托方必須提交的其他相關材料，以滿足評估工作的特定需求。

　　d) According to the purpose of evaluation and accounting, the client is required to submit other relevant materials to meet the specific needs of the evaluation work.

　　（二）評估過程需收集的資料

　　（2） Data to be collected during the evaluation process

　　在評估工作開展過程中，評估人員需廣泛收集各類資料，具體內容如下：

　　During the evaluation process, evaluators need to collect a wide range of materials, including the following:

　　營林生產領域所遵循的技術標準，以及與之相關的成本費用資料，這些資料對評估森林培育成本至關重要；

　　The technical standards followed in the field of forest production, as well as the related cost information, are crucial for evaluating the cost of forest cultivation;

　　木材生產、銷售環節涉及的各項成本費用資料，有助于了解木材生產經營的經濟狀況；

　　The cost and expense information involved in the production and sales of timber can help understand the economic situation of timber production and operation;

　　當地在森林培育、森林采伐和基本建設等方面的技術經濟指標，為評估工作提供區域性參考依據；

　　The local technical and economic indicators in forest cultivation, forest logging, and basic construction provide regional reference basis for evaluation work;

　　記錄森林培育過程的賬面歷史成本資料，能夠反映森林資源資產的歷史投入情況；

　　Recording the historical cost data of forest cultivation process can reflect the historical investment of forest resource assets;

　　評估基準日時，市場上各種規格木材、林副產品的價格信息，以及在銷售過程中所涉及的稅費征收標準，這是評估資產市場價值的關鍵數據；

　　On the benchmark date, the price information of various specifications of timber and forest by-products in the market, as well as the tax and fee collection standards involved in the sales process, are key data for evaluating the market value of assets;

　　當地及周邊地區林地使用權出讓、轉讓和出租的價格資料，為評估林地使用權價值提供參照；

　　Price data for the transfer, assignment, and rental of forest land use rights in the local and surrounding areas, providing reference for evaluating the value of forest land use rights;

　　當地及周邊地區林業生產投資收益率，用于評估森林資源資產的投資回報情況；

　　The investment return rate of forestry production in the local and surrounding areas is used to evaluate the investment return of forest resource assets;

　　各樹種的生長過程表、生長模型、收獲預測等資料，能夠輔助預測森林資源的未來生長和收益情況；

　　The growth process table, growth model, harvest prediction and other data of various tree species can assist in predicting the future growth and benefits of forest resources;

　　開展評估工作所需使用的立木材積表、原木材積表、材種出材率表、立地指數表等測樹經營數表資料，這些數表是計算森林資源數量和質量的重要工具；

　　The tree management data tables such as standing timber volume table, log volume table, timber yield table, and site index table required for conducting evaluation work are important tools for calculating the quantity and quality of forest resources;

　　若進行森林景觀資產評估，需重點關注項目區的景觀資源資料，以及相關規劃文件、可行性研究報告、項目建設進度情況，同時收集財務制度和能夠反映項目建設、經營狀況的其他相關資料；

　　If conducting forest landscape asset assessment, it is necessary to focus on the landscape resource information of the project area, as well as relevant planning documents, feasibility study reports, project construction progress, and collect financial systems and other relevant information that can reflect the project construction and operation status;

　　當涉及非經濟資產核算時，需收集項目區的氣象、水文、生態環境監測數據，以及其他相關的社會公共資源數據集，以全面評估非經濟資產價值；

　　When it comes to non economic asset accounting, it is necessary to collect meteorological, hydrological, ecological environment monitoring data in the project area, as well as other relevant social public resource datasets, to comprehensively evaluate the value of non economic assets;

　　其他與評估、核算工作有關的資料，確保評估工作全面、準確地開展。

　　Other materials related to evaluation and accounting work to ensure comprehensive and accurate implementation of evaluation work.

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