林木資產價格評估需要根據考量進行
發布：2025-01-28 瀏覽：0
林木資產價格評估是確定林木資產價值的重要手段，以下是關于林木資產價格評估的相關知識：
The evaluation of forest asset prices is an important means of determining the value of forest assets. The following is relevant knowledge about forest asset price evaluation:
林木資產的概念：林木資產也稱立木資產，一般來講它是指站立在林地上尚末被伐倒的樹木（包括死的和活的），即活立木和枯立木的總稱1。
The concept of forest assets: Forest assets, also known as standing timber assets, generally refer to trees (including dead and living) that have not yet been felled on forest land, that is, the general term for standing timber and dead timber.
林木資產評估的目的：林木資產評估的目的是估計特定區域內的林木在特定時間的價值。其作用是為林木的轉讓、抵押貸款、合股經營或拍賣等提供價格參考依據，其評估的結果具有公證性質1。
The purpose of forest asset evaluation: The purpose of forest asset evaluation is to estimate the value of trees in a specific area at a specific time. Its function is to provide price reference basis for the transfer, mortgage loan, joint stock operation or auction of forest trees, and its evaluation results have a notarized nature.
林木資產評估方法：林木資產評估方法包括市場價倒算法、現行市價法、收益凈現值法、收獲現值法、重置成本法等15。
Forest asset evaluation methods: Forest asset evaluation methods include market price inversion algorithm, current market price method, net present value of earnings method, present value of harvest method, reset cost method, etc.
市場價倒算法：用被評估林木采伐后所得木材的市場銷售總收入，扣除木材經營所消耗的成本（含有關稅費）及應得的利潤后，剩余部分作為林木資產評估價值。
Market price inversion algorithm: Using the total market sales revenue of the timber obtained after the evaluated timber is harvested, deducting the cost of timber operation (including relevant taxes and fees) and the profit due, the remaining part is used as the assessed value of timber assets.
現行市價法：以相同或類似林木資產的現行市價作為比較基礎，估算被評估林木資產評估價值的方法。
Current market price method: a method of estimating the assessed value of a forest asset based on the current market price of the same or similar forest assets as a comparative basis.
收益凈現值法：將被評估林木資產在未來經營期內各年的凈收益按一定的折現率折現為現值，然后累計求和得出林木資產評估價值的方法。
Net present value method of income: The method of discounting the net income of the evaluated forest asset in each year of future operation at a certain discount rate to present value, and then cumulatively summing up to obtain the assessed value of the forest asset.
收獲現值法：利用收獲表預測被評估林木資產在主伐時純收益的折現值，扣除評估后到主伐期間所支出的營林生產成本折現值的差額，作為林木資產評估價值的方法。
Harvest Present Value Method: Using a harvest table to predict the discounted value of the net income of the evaluated forest assets during the main cutting period, deducting the difference between the discounted value of the forest production costs incurred from the evaluation to the main cutting period, as the method for evaluating the value of forest assets.
重置成本法：按現時工價及生產水平，重新營造一塊與被評估林木資產相類似的林分所需的成本費用，作為被評估林木資產評估價值的方法。
Reset cost method: The cost of rebuilding a forest stand similar to the evaluated forest asset based on current labor prices and production levels is used as the method for evaluating the value of the evaluated forest asset.
影響林木資產評估值的有關因素：包括評估的目的、銷售的條件、產品售價的估計、木材生產成本的確定、林木出材率的確定、營林生產成本估算、利潤確定、投資收益率確定、樹種的價值差異、資源調查精度問題、時間的影響等1。
The relevant factors that affect the evaluation value of forest assets include the purpose of evaluation, sales conditions, estimation of product selling price, determination of timber production cost, determination of timber yield, estimation of forest production cost, determination of profit, determination of investment return rate, value differences of tree species, accuracy issues in resource investigation, and the impact of time.
綜上所述，林木資產價格評估涉及多種方法和考量因素，需要專業的評估師根據具體情況選擇合適的方法進行評估。
In summary, the evaluation of forest asset prices involves multiple methods and considerations, and requires professional appraisers to choose the appropriate method based on specific circumstances for evaluation.
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