林業資產價格評估是對森林資源、林地使用權、林木資產等價值進行科學測算的過程，需結合林業資產的生長周期性、地域差異性和經濟價值多樣性，選擇適配的評估方法。不同方法基于不同的價值形成邏輯，適用于不同類型的林業資產和評估場景，評估人員需根據資產特性、數據可獲得性及評估目的，靈活選用或組合運用，以確保評估結果的客觀性與合理性。

　　The evaluation of forestry asset prices is a scientific process of measuring the value of forest resources, forest land use rights, forest assets, etc. It is necessary to select an appropriate evaluation method based on the growth cycle, regional differences, and economic value diversity of forestry assets. Different methods are based on different value formation logics and are applicable to different types of forestry assets and evaluation scenarios. Evaluators need to flexibly select or combine them based on asset characteristics, data availability, and evaluation purposes to ensure the objectivity and rationality of evaluation results.

　　市場法是通過對比類似林業資產的市場交易價格確定評估值的方法，核心在于找到可比交易案例。該方法適用于交易活躍、市場數據充足的林業資產，如成熟林、經濟林或塊狀分布的林地。操作時需篩選 3 個以上近期發生的、與評估對象在林種、林齡、立地條件（如土壤肥力、坡度、降水量）、交通條件等方面相似的交易案例，對交易價格進行差異調整（如林齡差異導致的生長量差異、立地條件不同帶來的產量差異），最終通過加權平均或算術平均得出評估值。例如，評估一片 10 年生的板栗林時，可選取周邊 3 片同林齡、類似管理水平的板栗林交易價格，根據每片林地的畝產差異、距離市場遠近等因素調整后，計算出評估對象的合理價格。市場法的優勢是直觀易懂，評估結果貼近市場實際，但對市場活躍度要求高，在交易案例稀少的偏遠地區或珍稀林種評估中適用性有限。

　　The market approach is a method of determining the evaluation value by comparing the market transaction prices of similar forestry assets, with the core being to find comparable transaction cases. This method is applicable to forestry assets with active trading and sufficient market data, such as mature forests, economic forests, or forest land with block distribution. When operating, it is necessary to screen for at least 3 recent transaction cases that are similar to the evaluated object in terms of forest type, forest age, site conditions (such as soil fertility, slope, precipitation), transportation conditions, etc., adjust the transaction price for differences (such as growth differences caused by differences in forest age and yield differences caused by differences in site conditions), and finally obtain the evaluation value through weighted average or arithmetic average. For example, when evaluating a 10-year-old chestnut forest, the trading price of three nearby chestnut forests of the same age and similar management level can be selected. After adjusting for factors such as yield differences per mu and distance from the market, the reasonable price of the evaluated object can be calculated. The advantage of the market approach is that it is intuitive and easy to understand, and the evaluation results are close to the actual market situation. However, it requires high market activity and has limited applicability in remote areas with few trading cases or rare forest species evaluation.

　　收益法通過測算林業資產未來預期收益的現值確定評估值，聚焦資產的持續獲利能力，適用于有穩定收益的林業資產（如經濟林、用材林）。該方法需預測資產在剩余經營期內的收益（如經濟林的果實產量與銷售收入、用材林的木材采伐收入），扣除成本（如管護費、稅費、采伐費）后，計算凈收益，再按照一定的折現率（綜合考慮資金時間價值、風險因素）將未來凈收益折算為現值總和。以一片杉木用材林為例，評估時需估算從當前林齡到主伐年齡的各年度生長量、木材市場價格走勢，扣除撫育、施肥、運輸等成本，確定各年度凈收益，再按合適的折現率折現，累加后得到評估值。收益法的關鍵在于收益預測的合理性與折現率的準確性，受市場價格波動、自然災害風險等因素影響較大，評估時需對這些變量進行審慎測算。

　　The income method determines the evaluation value by calculating the present value of the expected future returns of forestry assets, focusing on the sustained profitability of assets, and is suitable for forestry assets with stable returns (such as economic forests and timber forests). This method requires predicting the income of assets during the remaining operating period (such as fruit production and sales revenue of economic forests, timber harvesting revenue of timber forests), deducting costs (such as management and maintenance fees, taxes, and harvesting fees), calculating net income, and then converting future net income into the present value at a certain discount rate (taking into account the time value of money and risk factors). Taking a Chinese fir timber forest as an example, when evaluating, it is necessary to estimate the annual growth and market price trends from the current forest age to the main cutting age, deduct the costs of nurturing, fertilization, transportation, etc., determine the net income for each year, and then discount it at an appropriate discount rate. After accumulation, the evaluation value is obtained. The key to the income approach lies in the rationality of income forecasting and the accuracy of discount rates. It is greatly affected by factors such as market price fluctuations and natural disaster risks, and these variables need to be carefully calculated during evaluation.

　　成本法以林業資產的重置成本為基礎確定評估值，即重新營造或取得同類資產所需的合理費用，適用于幼齡林、未成林造林地或缺乏收益記錄的林業資產。重置成本包括造林成本（如種苗費、整地費、栽植費）、撫育成本（如施肥費、除草費、病蟲害防治費）、管護成本（如林地租用費、人工費）及資金成本（如造林期間的利息支出），扣除資產的實體性貶值（如林木生長不良導致的價值降低）、功能性貶值（如經營方式落后帶來的效率損失）和經濟性貶值（如市場需求下降導致的價值縮水）后，得到評估值。例如，評估一片 3 年生的松木幼齡林時，需計算 3 年內的造林、撫育總投入，加上資金成本，再考慮該片林木生長狀況是否達標（如與同齡標準林分的生長量差異），進行貶值調整。成本法的優勢是數據獲取相對直接，尤其適用于人工造林的初期階段，但難以反映資產的未來收益潛力，對成熟林或自然林評估時容易低估其實際價值。

　　The cost method determines the evaluation value based on the replacement cost of forestry assets, which is the reasonable cost required to rebuild or acquire similar assets. It is applicable to forestry assets such as young forests, undeveloped forest land, or those lacking income records. The reset cost includes afforestation costs (such as seedling fees, land preparation fees, planting fees), nurturing costs (such as fertilization fees, weeding fees, pest control fees), management and maintenance costs (such as forest land rental fees, labor costs), and capital costs (such as interest expenses during afforestation). After deducting the physical depreciation of assets (such as value reduction caused by poor forest growth), functional depreciation (such as efficiency losses caused by outdated management methods), and economic depreciation (such as value shrinkage caused by decreased market demand), the assessed value is obtained. For example, when evaluating a 3-year-old pine forest, it is necessary to calculate the total investment in afforestation and nurturing over the past 3 years, add the cost of funds, and then consider whether the growth status of the forest meets the standard (such as the difference in growth compared to the standard forest of the same age), and make depreciation adjustments. The advantage of the cost method is that data acquisition is relatively direct, especially in the early stages of artificial afforestation, but it is difficult to reflect the future potential returns of assets, and it is easy to underestimate the actual value of mature or natural forests when evaluating them.

　　林地使用權評估常采用剩余法，聚焦林地與地上林木的價值分離，適用于林地單獨評估或林木與林地使用權一并評估的場景。該方法先評估包含林地和林木的整體資產價值（通常采用市場法或收益法），再扣除地上林木的價值，剩余部分即為林地使用權價值。例如，評估一塊包含楊樹的林地使用權時，先用收益法評估 “林地 + 楊樹” 的整體價值，再用成本法或收益法評估楊樹的單獨價值，兩者差值即為林地使用權的評估值。剩余法的核心是準確劃分林地與林木的價值貢獻，避免重復計算或漏算，適用于林地與林木權屬清晰、可分離評估的情況，在林地流轉、抵押評估中應用廣泛。

　　The residual method is often used in the evaluation of forest land use rights, focusing on the separation of the value of forest land and above ground trees. It is suitable for scenarios where forest land is evaluated separately or where trees and forest land use rights are evaluated together. This method first evaluates the overall asset value including forest land and trees (usually using market or income methods), then deducts the value of above ground trees, and the remaining part is the value of forest land use rights. For example, when evaluating a forest land use right that includes poplar trees, the overall value of the "forest land+poplar trees" is first evaluated using the income method, and then the individual value of the poplar trees is evaluated using the cost method or income method. The difference between the two is the evaluation value of the forest land use right. The core of the residual method is to accurately divide the value contribution of forest land and trees, avoid double calculation or omission, and is suitable for situations where the ownership of forest land and trees is clear and can be evaluated separately. It is widely used in forest land transfer and mortgage evaluation.

　　此外，針對特殊林業資產（如防護林、風景林），因其主要價值體現在生態效益（如水土保持、景觀美化）而非經濟收益，評估時需采用替代法或模擬市場法。替代法通過測算這些資產提供的生態服務功能的替代成本（如防護林減少水土流失的效益，可按修建同等效能的攔沙壩成本測算）確定價值；模擬市場法則通過問卷調查、意愿調查等方式，估算社會對生態服務的支付意愿，間接確定資產價值。這類方法雖主觀性較強，但為非經營性林業資產的價值評估提供了可行路徑，在生態補償、環境影響評價等領域發揮著重要作用。

　　In addition, for special forestry assets such as forest protection and scenic forests, as their main value is reflected in ecological benefits (such as soil and water conservation, landscape beautification) rather than economic benefits, alternative methods or simulated market methods need to be used for evaluation. The substitution method determines the value by calculating the substitution cost of the ecological service functions provided by these assets (such as the benefits of forest protection to reduce soil erosion, which can be calculated based on the cost of building sand dams with equivalent effectiveness); Simulate market rules to estimate society's willingness to pay for ecological services through questionnaire surveys, willingness surveys, and other methods, indirectly determining asset value. Although these methods have strong subjectivity, they provide a feasible path for the value assessment of non-commercial forestry assets and play an important role in fields such as ecological compensation and environmental impact assessment.

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