各省、自治區(qū)、直轄市、計劃單列市財政廳（局）、林業(yè)廳（局）、新疆生產(chǎn)建設兵團財務局、林業(yè)局：

　　To the finance departments (bureaus), forestry departments (bureaus), Xinjiang Production and Construction Corps finance bureaus, and forestry bureaus of all provinces, autonomous regions, municipalities directly under the central government, and cities specifically designated in the state plan:

　　為落實《中共中央國務院關(guān)于加快林業(yè)發(fā)展的決定》（中發(fā)[2003]9號），加強森林資源資產(chǎn)評估管理工作，規(guī)范森林資源資產(chǎn)評估行為，維護社會公共利益和資產(chǎn)評估各方當事人的合法權(quán)益，根據(jù)《中華人民共和國森林法》、《國有資產(chǎn)評估管理辦法》（國務院令第91號）等法律法規(guī)，財政部、國家林業(yè)局聯(lián)合制定了《森林資源資產(chǎn)評估管理暫行規(guī)定》。現(xiàn)予印發(fā)，請遵照執(zhí)行。

　　In order to implement the Decision of the Central Committee of the Communist Party of China and the State Council on Accelerating Forestry Development (Zhongfa [2003] No. 9), strengthen the management of forest resource asset evaluation, standardize forest resource asset evaluation behavior, safeguard social public interests and the legitimate rights and interests of all parties involved in asset evaluation, and in accordance with laws and regulations such as the Forest Law of the People's Republic of China and the Measures for the Administration of State owned Asset Evaluation (State Council Decree No. 91), the Ministry of Finance and the State Forestry Administration jointly formulated the Interim Provisions on the Management of Forest Resource Asset Evaluation. It is hereby issued for your compliance and execution.

　　附件：森林資源資產(chǎn)評估管理暫行規(guī)定

　　Attachment: Interim Provisions on the Evaluation and Management of Forest Resource Assets

　　二OO六年十二月二十五日

　　December 25th, 2006

　　附件：

　　enclosure:

　　森林資源資產(chǎn)評估管理暫行規(guī)定

　　Interim Provisions on the Evaluation and Management of Forest Resource Assets

　　第一章 總 則

　　Chapter 1 General Provisions

　　第一條

　　Article 1

　　為加強森林資源資產(chǎn)評估管理工作，規(guī)范森林資源資產(chǎn)評估行為，維護社會公共利益和資產(chǎn)評估各方當事人的合法權(quán)益,根據(jù)《中華人民共和國森林法》、《國有資產(chǎn)評估管理辦法》（國務院令第91號）、《中共中央

　　In order to strengthen the management of forest resource asset assessment, standardize forest resource asset assessment behavior, safeguard social public interests and the legitimate rights and interests of all parties involved in asset assessment, in accordance with the Forest Law of the People's Republic of China, the Measures for the Administration of State owned Asset Assessment (State Council Order No. 91), and the Central Committee of the Communist Party of China

　　國務院關(guān)于加快林業(yè)發(fā)展的決定》（中發(fā)〔2003〕9號）等法律法規(guī)，制定本規(guī)定。

　　This regulation is formulated in accordance with laws and regulations such as the Decision of the State Council on Accelerating Forestry Development (Zhongfa [2003] No. 9).

　　第二條 在中華人民共和國境內(nèi)從事森林資源資產(chǎn)評估，除法律、法規(guī)另有規(guī)定外，適用本規(guī)定。

　　Article 2: Unless otherwise provided by laws and regulations, this provision shall apply to forest resource asset assessment conducted within the territory of the People's Republic of China.

　　第三條 本規(guī)定所指森林資源資產(chǎn)，包括森林、林木、林地、森林景觀資產(chǎn)以及與森林資源相關(guān)的其他資產(chǎn)。

　　Article 3: The forest resource assets referred to in these regulations include forests, trees, forest land, forest landscape assets, and other assets related to forest resources.

　　第四條 森林資源資產(chǎn)評估是指評估人員依據(jù)相關(guān)法律、法規(guī)和資產(chǎn)評估準則，在評估基準日，對特定目的和條件下的森林資源資產(chǎn)價值進行分析、估算，并發(fā)表專業(yè)意見的行為和過程。

　　Article 4 Forest resource asset assessment refers to the behavior and process in which assessors analyze and estimate the value of forest resource assets under specific purposes and conditions based on relevant laws, regulations, and asset assessment criteria on the assessment reference date, and provide professional opinions.

　　第五條 國有森林資源資產(chǎn)評估項目，實行核準制和備案制。

　　Article 5: State owned forest resource asset evaluation projects shall be subject to approval and filing systems.

　　東北、內(nèi)蒙古重點國有林區(qū)森林資源資產(chǎn)評估項目，實行核準制，由國務院林業(yè)主管部門核準或授權(quán)核準。

　　The evaluation project of forest resources assets in key state-owned forest areas in Northeast China and Inner Mongolia adopts an approval system, which is approved or authorized by the competent forestry department of the State Council.

　　其他地區(qū)國有森林資源資產(chǎn)評估項目，涉及國家重點公益林的，實行核準制，由國務院林業(yè)主管部門核準或授權(quán)核準。對其他國有森林資源資產(chǎn)評估項目，實行核準制或備案制，由省級林業(yè)主管部門規(guī)定。對其中實行核準制的評估項目，由省級林業(yè)主管部門核準或授權(quán)核準。

　　For state-owned forest resource asset assessment projects in other regions that involve national key public welfare forests, an approval system shall be implemented, which shall be approved or authorized by the competent forestry department of the State Council. For other state-owned forest resource asset evaluation projects, an approval or filing system shall be implemented, which shall be stipulated by the provincial forestry competent department. The evaluation projects that implement the approval system shall be approved or authorized by the provincial forestry department.

　　第六條 非國有森林資源資產(chǎn)評估項目涉及國家重點公益林的，實行核準制，由國務院林業(yè)主管部門核準或授權(quán)核準。其他評估項目是否實行備案制，由省級林業(yè)主管部門決定。

　　Article 6: For non-state-owned forest resource asset assessment projects involving national key public welfare forests, an approval system shall be implemented, which shall be approved or authorized by the competent forestry department of the State Council. Whether to implement a filing system for other evaluation projects shall be decided by the provincial forestry regulatory department.

　　第七條 森林資源資產(chǎn)評估工作，由財政部門和林業(yè)主管部門按照各自的職責進行管理和監(jiān)督。

　　Article 7: The assessment of forest resource assets shall be managed and supervised by the financial department and the forestry regulatory department in accordance with their respective responsibilities.

　　第八條 森林資源資產(chǎn)評估的具體操作程序和方法，遵照資產(chǎn)評估準則及相關(guān)技術(shù)規(guī)范的要求執(zhí)行。

　　Article 8: The specific operating procedures and methods for forest resource asset assessment shall be carried out in accordance with the requirements of asset assessment standards and relevant technical specifications.

　　第二章 評估范圍

　　Chapter 2 Scope of Evaluation

　　第九條 國有森林資源資產(chǎn)占有單位有下列情形之一的，應當進行資產(chǎn)評估：

　　Article 9: If a state-owned forest resource asset occupying unit falls under any of the following circumstances, it shall conduct asset evaluation:

　　（一）森林資源資產(chǎn)轉(zhuǎn)讓、置換；

　　（1） Transfer and exchange of forest resource assets;

　　（二）森林資源資產(chǎn)出資進行中外合資或者合作；

　　（2） Forest resource assets are invested in Sino foreign joint ventures or collaborations;

　　（三）森林資源資產(chǎn)出資進行股份經(jīng)營或者聯(lián)營；

　　（3） Forest resource assets are invested for share management or joint venture;

　　（四）森林資源資產(chǎn)從事租賃經(jīng)營；

　　（4） Forest resource assets are engaged in leasing operations;

　　（五）森林資源資產(chǎn)抵押貸款、擔保或償還債務；

　　（5） Mortgage loans, guarantees or debt repayment of forest resource assets;

　　（六）收購非國有森林資源資產(chǎn)；

　　（6） Acquiring non-state-owned forest resource assets;

　　（七）涉及森林資源資產(chǎn)訴訟;

　　（7） Lawsuits involving forest resource assets;

　　（八）法律、法規(guī)規(guī)定需要進行評估的其他情形。

　　（8） Other situations that require evaluation according to laws and regulations.

　　第十條 非國有森林資源資產(chǎn)是否進行資產(chǎn)評估，由當事人自行決定,法律、法規(guī)另有規(guī)定的除外。

　　Article 10: Whether non-state-owned forest resource assets should be evaluated shall be decided by the parties themselves, except as otherwise provided by laws and regulations.

　　第十一條 森林資源資產(chǎn)有下列情形之一的，可根據(jù)需要進行評估：

　　Article 11: Forest resource assets may be evaluated as needed in any of the following circumstances:

　　（一）因自然災害造成森林資源資產(chǎn)損失；

　　（1） Loss of forest resource assets due to natural disasters;

　　（二）盜伐、濫伐、亂批濫占林地人為造成森林資源資產(chǎn)損失；

　　（2） Illegal logging, indiscriminate logging, and unauthorized occupation of forest land have caused human losses to forest resource assets;

　　（三）占有單位要求評估。

　　（3） The occupying unit requires evaluation.

　　第三章 評估機構(gòu)和人員

　　Chapter 3 Evaluation Institutions and Personnel

　　第十二條 從事國有森林資源資產(chǎn)評估業(yè)務的資產(chǎn)評估機構(gòu)，應具有財政部門頒發(fā)的資產(chǎn)評估資格，并有2名以上（含2名）森林資源資產(chǎn)評估專家參加，方可開展國有森林資源資產(chǎn)評估業(yè)務。

　　Article 12: Asset appraisal institutions engaged in state-owned forest resource asset appraisal business shall have the asset appraisal qualification issued by the financial department, and have at least 2 (including 2) forest resource asset appraisal experts to participate in order to carry out state-owned forest resource asset appraisal business.

　　森林資源資產(chǎn)評估專家由國家林業(yè)局與中國資產(chǎn)評估協(xié)會共同評審認定。經(jīng)認定的森林資源資產(chǎn)評估專家進入專家?guī)欤⑾蛏鐣肌?/p>

　　Forest resource asset assessment experts are jointly evaluated and recognized by the State Forestry Administration and the China Asset Appraisal Association. The recognized forest resource asset assessment experts will enter the expert database and be made public to the society.

　　資產(chǎn)評估機構(gòu)出具的森林資源資產(chǎn)評估報告，須經(jīng)2名注冊資產(chǎn)評估師與2名森林資源資產(chǎn)評估專家共同簽字方能有效。簽字的注冊資產(chǎn)評估師與森林資源資產(chǎn)評估專家應對森林資源資產(chǎn)評估報告承擔相應的責任。

　　The forest resource asset evaluation report issued by the asset evaluation agency must be jointly signed by two registered asset appraisers and two forest resource asset evaluation experts in order to be valid. The registered asset appraiser and forest resource asset appraisal expert who sign shall bear corresponding responsibilities for the forest resource asset appraisal report.

　　第十三條非國有森林資源資產(chǎn)的評估，按照抵押貸款的有關(guān)規(guī)定，凡金額在100萬元以上的銀行抵押貸款項目，應委托財政部門頒發(fā)資產(chǎn)評估資格的機構(gòu)進行評估；金額在100萬元以下的銀行抵押貸款項目，可委托財政部門頒發(fā)資產(chǎn)評估資格的機構(gòu)評估或由林業(yè)部門管理的具有丙級以上（含丙級）資質(zhì)的森林資源調(diào)查規(guī)劃設計、林業(yè)科研教學等單位提供評估咨詢服務，出具評估咨詢報告。

　　Article 13: The evaluation of non-state-owned forest resource assets shall be conducted in accordance with the relevant provisions of mortgage loans. For bank mortgage loan projects with an amount of more than 1 million yuan, the financial department shall entrust an institution that issues asset evaluation qualifications to conduct the evaluation; Bank mortgage loan projects with an amount of less than 1 million yuan can be entrusted to institutions with asset evaluation qualifications issued by the finance department for evaluation, or to forest resource survey, planning and design, forestry scientific research and teaching units with Class C or above (including Class C) qualifications managed by the forestry department to provide evaluation and consulting services and issue evaluation and consulting reports.

　　上述森林資源調(diào)查規(guī)劃設計、林業(yè)科研教學單位提供評估服務的人員須參加國家林業(yè)局與中國資產(chǎn)評估協(xié)會共同組織的培訓及后續(xù)教育。

　　The personnel responsible for forest resource survey planning and design, as well as evaluation services provided by forestry research and teaching units, must participate in training and follow-up education jointly organized by the State Forestry Administration and the China Asset Appraisal Association.

　　第十四條 資產(chǎn)評估機構(gòu)和森林資源資產(chǎn)評估專家從事評估業(yè)務應當遵守保密原則，保持獨立性。與評估當事人或者相關(guān)經(jīng)濟事項有利害關(guān)系的，不得參與該項評估業(yè)務。

　　Article 14: Asset appraisal institutions and forest resource asset appraisal experts engaged in appraisal business shall abide by the principle of confidentiality and maintain independence. Those who have an interest in the evaluation party or related economic matters shall not participate in the evaluation business.

　　第四章 核準與備案

　　Chapter 4 Approval and Filing

　　第十五條 凡需核準的國有森林資源資產(chǎn)評估項目，占有單位在評估前應按照行政隸屬關(guān)系，經(jīng)上級林業(yè)主管部門審核同意后，由審核部門向省級林業(yè)主管部門或國務院林業(yè)主管部門報告下列有關(guān)事項：

　　Article 15: For any state-owned forest resource asset assessment project that requires approval, the occupying unit shall, in accordance with its administrative affiliation, report the following relevant matters to the provincial forestry authority or the State Council forestry authority after being reviewed and approved by the higher-level forestry authority before the assessment:

　　（一）評估項目的審核情況；

　　（1） Evaluate the audit status of the project;

　　（二）評估基準日的選擇情況；

　　（2） Selection of evaluation benchmark date;

　　（三）森林資源資產(chǎn)評估范圍的確定情況；

　　（3） The determination of the scope of forest resource asset assessment;

　　（四）森林資源資產(chǎn)實物量清單；

　　（4） Inventory of physical quantities of forest resource assets;

　　（五）選擇森林資源資產(chǎn)評估機構(gòu)的條件、范圍、程序及擬選定機構(gòu)的資質(zhì)；

　　（5） The conditions, scope, procedures, and qualifications of the institution to be selected for forest resource asset evaluation;

　　（六）森林資源資產(chǎn)評估的時間進度安排情況。

　　（6） The schedule of forest resource asset assessment.

　　第十六條 國有森林資源資產(chǎn)評估項目的核準工作按照下列程序進行：

　　Article 16: The approval of state-owned forest resource asset assessment projects shall be carried out in accordance with the following procedures:

　　（一）國有森林資源資產(chǎn)占有單位收到資產(chǎn)評估機構(gòu)出具的資產(chǎn)評估報告后應按照隸屬關(guān)系，報上級林業(yè)主管部門初審，經(jīng)初審同意后，由審核部門在評估報告有效期屆滿前3個月向省級林業(yè)主管部門或國務院林業(yè)主管部門提出核準申請。

　　（1） After receiving the asset appraisal report issued by the asset appraisal institution, the state-owned forest resource asset occupying unit shall submit it to the higher-level forestry competent department for preliminary review according to its affiliation. After the preliminary review is approved, the reviewing department shall submit an approval application to the provincial forestry competent department or the State Council forestry competent department three months before the expiration of the appraisal report.

　　（二）省級林業(yè)主管部門或國務院林業(yè)主管部門收到核準申請后，對符合核準要求的，及時組織有關(guān)專家和單位審核，在20個工作日內(nèi)完成評估報告的核準；對不符合核準要求的，予以退回。

　　（2） After receiving the approval application, the provincial forestry department or the forestry department of the State Council shall promptly organize relevant experts and units to review those that meet the approval requirements, and complete the approval of the evaluation report within 20 working days; Those that do not meet the approval requirements will be returned.

　　第十七條 國有森林資源資產(chǎn)評估項目核準的申請應包括下列文件材料：

　　Article 17: The application for approval of state-owned forest resource asset assessment projects shall include the following documents and materials:

　　（一）資產(chǎn)評估項目核準申請文件；

　　（1） Approval application documents for asset appraisal projects;

　　（二）資產(chǎn)評估項目核準申請表（附表1）;

　　（2） Asset Evaluation Project Approval Application Form (Appendix 1);

　　（三）評估項目批準文件或有效材料；

　　（3） Evaluate project approval documents or valid materials;

　　（四）與所評估項目有關(guān)的林權(quán)證和權(quán)屬變更的相關(guān)證明；

　　（4） Relevant certificates of forest ownership certificates and ownership changes related to the evaluated project;

　　（五）資產(chǎn)評估機構(gòu)、簽字注冊資產(chǎn)評估師和森林資源資產(chǎn)評估專家資質(zhì)證明；

　　（5） Qualification certificates for asset appraisal institutions, signed registered asset appraisers, and forest resource asset appraisal experts;

　　（六）資產(chǎn)評估機構(gòu)聘請核查機構(gòu)對占有單位提供的森林資源資產(chǎn)實物量進行核查的，應提供核查機構(gòu)資質(zhì)證明；

　　（6） If an asset appraisal agency hires a verification agency to verify the physical quantity of forest resource assets provided by the occupying unit, it shall provide the qualification certificate of the verification agency;

　　（七）資產(chǎn)評估機構(gòu)提交的森林資源資產(chǎn)評估報告和核查報告；

　　（7） The forest resource asset assessment report and verification report submitted by the asset appraisal institution;

　　（八）資產(chǎn)評估各當事方的相關(guān)承諾函;

　　（8） Commitment letters from all parties involved in asset appraisal;

　　（九）其他有關(guān)材料。

　　（9） Other relevant materials.

　　第十八條 省級林業(yè)主管部門或國務院林業(yè)主管部門受理資產(chǎn)評估項目核準申請后，應當對下列事項進行審核：

　　Article 18: After accepting an application for approval of an asset appraisal project, the provincial forestry authority or the forestry authority under the State Council shall review the following matters:

　　（一）資產(chǎn)評估項目是否獲得批準；

　　（1） Has the asset appraisal project been approved;

　　（二）資產(chǎn)評估機構(gòu)是否具備相應評估資質(zhì)；

　　（2） Whether the asset appraisal institution has the corresponding appraisal qualifications;

　　（三）評估人員是否具備相應資質(zhì)；

　　（3） Assess whether the personnel have the corresponding qualifications;

　　（四）評估基準日的選擇是否適當，評估結(jié)果的使用有效期是否明示；

　　（4） Whether the selection of the evaluation benchmark date is appropriate and whether the validity period of the evaluation results is clearly stated;

　　（五）資產(chǎn)評估范圍與項目批準文件確定的范圍是否一致；

　　（5） Is the scope of asset evaluation consistent with the scope determined in the project approval documents;

　　（六）評估依據(jù)是否適當；

　　（6） Whether the evaluation criteria are appropriate;

　　（七）占有單位是否就所提供的資產(chǎn)權(quán)屬證明文件、財務會計資料及生產(chǎn)經(jīng)營管理資料的真實性、合法性和完整性做出承諾；

　　（7） Has the occupying unit made a commitment to the authenticity, legality, and completeness of the asset ownership proof documents, financial accounting information, and production and operation management information provided;

　　（八）評估過程是否符合相關(guān)評估準則的規(guī)定。

　　（8） Whether the evaluation process complies with the relevant evaluation criteria.

　　第十九條 評估項目的備案按照下列程序進行：

　　Article 19: The filing of evaluation projects shall be carried out in accordance with the following procedures:

　　（一）國有森林資源資產(chǎn)占有單位收到評估機構(gòu)出具的評估報告后，應在評估報告有效期屆滿前3個月將備案材料報送上級林業(yè)主管部門；

　　（1） After receiving the evaluation report issued by the evaluation agency, the state-owned forest resource asset holding unit shall submit the filing materials to the higher-level forestry competent department three months before the expiration of the evaluation report;

　　（二）上級林業(yè)主管部門收到占有單位報送的備案材料后，對材料齊全的，應在20個工作日內(nèi)辦理備案手續(xù);對材料不全的，待占有單位或評估機構(gòu)補充完善有關(guān)材料后予以辦理。

　　（2） After receiving the filing materials submitted by the occupying unit, the superior forestry department shall handle the filing procedures within 20 working days for those with complete materials; For incomplete materials, they will be processed after the occupying unit or evaluation agency supplements and improves the relevant materials.

　　第二十條 森林資源資產(chǎn)評估項目備案需報送下列文件材料：

　　Article 20: The following documents and materials shall be submitted for the filing of forest resource asset assessment projects:

　　（一）資產(chǎn)評估項目備案申請表（附表2）；

　　（1） Application Form for Asset Appraisal Project Filing (Appendix 2);

　　（二）資產(chǎn)評估報告和核查報告；

　　（2） Asset valuation report and verification report;

　　（三）評估項目的批準文件或有關(guān)證明材料；

　　（3） Approval documents or relevant supporting materials for evaluating the project;

　　（四）與所評估項目有關(guān)的林權(quán)證和權(quán)屬變更的相關(guān)證明；

　　（4） Relevant certificates of forest ownership certificates and ownership changes related to the evaluated project;

　　（五）其他有關(guān)材料。

　　（5） Other relevant materials.

　　第二十一條 各級林業(yè)主管部門受理資產(chǎn)評估項目備案申請后，應當對下列事項進行審核：

　　Article 21: After accepting the application for asset appraisal project filing, forestry authorities at all levels shall review the following matters:

　　（一）資產(chǎn)評估項目是否獲得批準或相關(guān)證明；

　　（1） Whether the asset appraisal project has been approved or provided with relevant certificates;

　　（二）資產(chǎn)評估范圍與評估項目確定的資產(chǎn)范圍是否一致；

　　（2） Is the scope of asset evaluation consistent with the asset scope determined by the evaluation project;

　　（三）評估基準日的選擇是否適當，評估結(jié)果的使用有效期是否明示，評估程序是否符合相關(guān)評估準則的規(guī)定；

　　（3） Whether the selection of the evaluation benchmark date is appropriate, whether the validity period of the evaluation results is clearly stated, and whether the evaluation procedure complies with the relevant evaluation criteria;

　　（四）占有單位是否就所提供的森林資源資產(chǎn)清單、資產(chǎn)權(quán)屬證明文件等資料的真實性、合法性和完整性做出承諾。

　　（4） Has the occupying unit made a commitment to the authenticity, legality, and completeness of the forest resource asset inventory, asset ownership proof documents, and other materials provided.

　　第二十二條 經(jīng)核準或備案的森林資源資產(chǎn)評估結(jié)果有效期為自評估基準日起1年。

　　Article 22: The validity period of forest resource asset evaluation results that have been approved or filed is one year from the self evaluation benchmark date.

　　第二十三條 國有森林資源資產(chǎn)占有單位在進行與資產(chǎn)評估相應的經(jīng)濟行為時，應當以核準或備案的資產(chǎn)評估結(jié)果為作價參考依據(jù)。在產(chǎn)權(quán)交易過程中，當交易價低于評估結(jié)果的90%時，應當暫停交易，在獲得產(chǎn)權(quán)轉(zhuǎn)讓批準機構(gòu)同意后方可繼續(xù)交易。

　　Article 23: When state-owned forest resource asset occupying units engage in economic activities corresponding to asset evaluation, they shall use the approved or filed asset evaluation results as a reference for pricing. In the process of property rights transaction, when the transaction price is lower than 90% of the evaluation result, the transaction should be suspended and can only continue after obtaining the consent of the property rights transfer approval agency.

　　第五章 監(jiān)督管理

　　Chapter 5 Supervision and Management

　　第二十四條 省級財政部門和林業(yè)主管部門應當加強對國有森林資源資產(chǎn)評估工作的監(jiān)督檢查工作，采取定期或不定期檢查方式對森林資源資產(chǎn)評估項目備案情況進行抽查。

　　Article 24 Provincial financial departments and forestry authorities shall strengthen the supervision and inspection of the evaluation of state-owned forest resource assets, and conduct random checks on the filing of forest resource asset evaluation projects through regular or irregular inspections.

　　第二十五條 省級林業(yè)主管部門應當于每年度終了30個工作日內(nèi)將本省(區(qū))森林資源資產(chǎn)評估項目的核準、備案情況及檢查結(jié)果報國家林業(yè)局。

　　Article 25: Provincial forestry authorities shall report the approval, filing, and inspection results of forest resource asset assessment projects in their respective provinces (regions) to the State Forestry Administration within 30 working days at the end of each year.

　　第六章 附 則

　　Chapter 6 Supplementary Provisions

　　第二十六條 各省（自治區(qū)、直轄市）財政部門和林業(yè)主管部門可根據(jù)本省（自治區(qū)、直轄市）實際情況，依據(jù)本規(guī)定制定實施細則或操作辦法，報財政部和國家林業(yè)局備案。

　　Article 26: The financial departments and forestry authorities of each province (autonomous region, municipality directly under the Central Government) may formulate implementation rules or operational measures in accordance with these regulations based on the actual situation of the province (autonomous region, municipality directly under the Central Government), and report them to the Ministry of Finance and the State Forestry Administration for the record.

　　第二十七條 本規(guī)定由財政部、國家林業(yè)局負責解釋。

　　Article 27: The Ministry of Finance and the State Forestry Administration are responsible for interpreting these regulations.

　　第二十八條

　　Article 28

　　本規(guī)定自2007年1月1日起施行。原林業(yè)部和原國家國有資產(chǎn)管理局發(fā)布的《關(guān)于〈森林資源資產(chǎn)產(chǎn)權(quán)變動有關(guān)問題的規(guī)范意見（試行）〉的通知》（林財字〔1995〕67號）和《關(guān)于加強森林資源資產(chǎn)評估管理工作若干問題的通知》（國資辦發(fā)〔1997〕16號）同時廢止。

　　This regulation shall come into effect on January 1, 2007. The Notice on the Standardization of Issues Related to the Change of Property Rights of Forest Resource Assets (Trial) (Lin Cai Zi [1995] No. 67) and the Notice on Strengthening the Evaluation and Management of Forest Resource Assets (Guo Zi Ban Fa [1997] No. 16) issued by the former Ministry of Forestry and the former State owned Assets Administration are simultaneously abolished.

　　本文由 森林資源資產(chǎn)評估  友情奉獻.更多有關(guān)的知識請點擊  http://www.kkpcgoldfoam.com/

   真誠的態(tài)度.為您提供為全面的服務.更多有關(guān)的知識我們將會陸續(xù)向大家奉獻.敬請期待.

　　This article is contributed by the Friendship Contribution of Forest Resource Asset Evaluation. For more related knowledge, please click http://www.kkpcgoldfoam.com/ Sincere attitude. We provide you with comprehensive services. We will gradually contribute more relevant knowledge to everyone. Please stay tuned