森林資源評估的測算是十分復雜的。木材不是一種標準的產(chǎn)品，它以各種各樣的大小、形態(tài)和等級出售。在現實(shí)森林中，沒(méi)有兩個(gè)林地質(zhì)量、地利等級完全相等的地方。因此，在森林資源資產(chǎn)評估前，需要考慮評估中的一些基本問(wèn)題。正確地了解影響森林資源資產(chǎn)評估價(jià)值的各種因素，對于做好評估測算具有重要的指導作用。

　　The calculation of forest resource assessment is very complex. Wood is not a standard product, it is sold in various sizes, shapes, and grades. In real forests, there are no two places where the quality and land use level of forest land are completely equal. Therefore, before evaluating forest resource assets, it is necessary to consider some basic issues in the assessment. Accurately understanding the various factors that affect the evaluation value of forest resource assets is of great guiding significance for conducting effective evaluation and calculation.

　　資產(chǎn)評估的目的決定了資產(chǎn)評估的價(jià)值類(lèi)型，不同的資產(chǎn)評估價(jià)值類(lèi)型其評估的思路、評估依據、作價(jià)的標準均不相同，其評估的結果可能完全不同。評估中價(jià)值類(lèi)型可分為市場(chǎng)價(jià)值類(lèi)型和非市場(chǎng)價(jià)值類(lèi)型，非市場(chǎng)價(jià)值類(lèi)型有投資價(jià)值類(lèi)型、清算市場(chǎng)價(jià)值類(lèi)型等。

　　The purpose of asset evaluation determines the value type of asset evaluation. Different asset evaluation value types have different evaluation ideas, evaluation criteria, and pricing standards, and their evaluation results may be completely different. The value types in evaluation can be divided into market value types and non market value types. Non market value types include investment value types, liquidation market value types, etc.

　　森林資源資產(chǎn)評估和其他任何資產(chǎn)評估一樣，它的結果取決于評估的目的。森林資源資產(chǎn)評估的目的可以是森林資源資產(chǎn)的拍賣(mài)、轉讓、聯(lián)營(yíng)或股份經(jīng)營(yíng)，也可以是以森林資源資產(chǎn)作為抵押、擔?；蛘呤瞧髽I(yè)的清算。不同的評估目的，選用的評估方法、精度要求和評估結果是不相同的。

　　Forest resource asset assessment, like any other asset assessment, depends on the purpose of the assessment. The purpose of forest resource asset assessment can be the auction, transfer, joint venture, or equity operation of forest resource assets, or the use of forest resource assets as collateral, guarantee, or liquidation of enterprises. Different evaluation purposes require different evaluation methods, accuracy requirements, and evaluation results.

　　森林資源評估

　　Forest resource assessment

　　出售、轉讓成熟齡的林木資產(chǎn)，購買(mǎi)者收購這些林木并立即采伐的這類(lèi)評估中。評估價(jià)值類(lèi)型是市場(chǎng)價(jià)值類(lèi)型。這類(lèi)評估主要考慮市場(chǎng)的交易價(jià)格，按現行市價(jià)法和木材市場(chǎng)價(jià)倒算法進(jìn)行評估。而且要求較高的精度，通常要求進(jìn)行作業(yè)設計調查，作出伐區的工藝設計，并按設計書(shū)的結果，按市場(chǎng)價(jià)倒算法進(jìn)行評估。

　　In the evaluation of selling or transferring mature forest assets, buyers purchase these trees and immediately harvest them. The evaluation value type is the market value type. This type of evaluation mainly considers market transaction prices and is evaluated using the current market price method and the wood market price inversion algorithm. And it requires high precision, usually requiring job design investigation, making process design for the cutting area, and evaluating according to the results of the design book and the market price inversion algorithm.

　　對于林木資產(chǎn)進(jìn)行抵押、擔保一類(lèi)評估。這類(lèi)評估是屬于清算價(jià)格類(lèi)型。這類(lèi)評估結束時(shí)并未發(fā)生直接的現金交易。抵押資產(chǎn)的接受者主要考慮該林木資產(chǎn)的價(jià)值是否能抵上他所放貸出去的資金，在快速變現時(shí)能否將其收回，要求較高的保險系數，評估的結果一般比實(shí)際價(jià)偏低。

　　Evaluate the mortgage and guarantee of forest assets. This type of evaluation belongs to the liquidation price category. At the end of this type of assessment, there were no direct cash transactions. The recipient of the mortgaged asset mainly considers whether the value of the forest asset can offset the funds lent out, and whether it can be recovered when quickly realized, requiring a high insurance factor. The evaluation result is generally lower than the actual price.