森林資源資產(chǎn)評估，是指資產(chǎn)評估機構及其資產(chǎn)評估專(zhuān)業(yè)人員遵守法律、行政法規和資產(chǎn)評估準則，根據委托對評估基準日特定目的下的森林資源資產(chǎn)價(jià)值進(jìn)行評定和估算，并出具資產(chǎn)評估報告的專(zhuān)業(yè)服務(wù)行為。森林資源資產(chǎn)評估由森林資源資產(chǎn)評估機構或具有資質(zhì)的林業(yè)調查規劃設計單位依據相關(guān)法律、法規和資產(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(jià)值進(jìn)行分析、估算，并出具評估報告。

Forest resource asset assessment refers to the professional service behavior of asset assessment institutions and their asset assessment professionals to comply with laws, administrative regulations, and asset assessment standards, evaluate and estimate the value of forest resource assets under specific purposes on the assessment benchmark date, and issue asset assessment reports based on commission. Forest resource asset assessment is conducted by forest resource asset assessment institutions or qualified forestry survey planning and design units based on relevant laws, regulations, and asset assessment criteria. On the assessment reference date, the value of forest resource assets under specific purposes and conditions is analyzed and estimated, and an assessment report is issued.

森林資源資產(chǎn)涵蓋范圍廣泛，主要包括林地資產(chǎn)、林木資產(chǎn)和森林景觀(guān)資產(chǎn)等。隨著(zhù)集體林權制度改革的深入推進(jìn)和生態(tài)文明建設的多維度展開(kāi)，森林資源資產(chǎn)評估的需求日益增長(cháng)，其應用場(chǎng)景涵蓋森林資源資產(chǎn)轉讓、出售、企業(yè)兼并、股份經(jīng)營(yíng)、中外合資合作、企業(yè)清算、擔保、租賃、債務(wù)重組以及林權交易、抵押融資等多種經(jīng)濟行為。

Forest resource assets cover a wide range, mainly including forest land assets, timber assets, and forest landscape assets. With the deepening of the reform of the collective forest tenure system and the comprehensive development of ecological civilization construction, the demand for forest resource asset assessment is increasing day by day. Its application scenarios include forest resource asset transfer, sale, enterprise merger, stock operation, Sino foreign joint venture cooperation, enterprise liquidation, guarantee, leasing, debt restructuring, as well as various economic behaviors such as forest tenure trading and mortgage financing.

森林資源資產(chǎn)評估應當遵守獨立、客觀(guān)、公正的基本原則。評估人員在進(jìn)行評估時(shí)應勤勉盡責，盡可能獲取充分、可靠的信息，并進(jìn)行審慎分析、估算，形成可信的專(zhuān)業(yè)意見(jiàn)。

The evaluation of forest resource assets should adhere to the basic principles of independence, objectivity, and impartiality. Evaluators should be diligent and responsible in conducting evaluations, obtain sufficient and reliable information as much as possible, conduct careful analysis and estimation, and form credible professional opinions.

根據《森林資源資產(chǎn)評估技術(shù)規范（試行）》的規定，森林資源資產(chǎn)評估的法定程序由評估立項、評估委托、資產(chǎn)核查、資料搜集、評定估算、提交評估報告書(shū)、驗證確認、建立項目檔案八個(gè)階段組成。其中，資源核查是至關(guān)重要的環(huán)節——被委托方受理委托后，應對委托人提交的森林資源清單進(jìn)行現場(chǎng)核查，核查結果符合要求方可進(jìn)行評定估算。

According to the Technical Specifications for Forest Resource Asset Evaluation (Trial), the legal procedures for forest resource asset evaluation consist of eight stages: evaluation project initiation, evaluation commission, asset verification, data collection, evaluation estimation, submission of evaluation report, verification and confirmation, and establishment of project archives. Among them, resource verification is a crucial step - after the entrusted party accepts the commission, they should conduct on-site verification of the forest resource list submitted by the client. Only when the verification results meet the requirements can evaluation and estimation be carried out.

在資料搜集方面，評估人員需要采集林地出租、作價(jià)出資入股及流轉價(jià)格，林木作價(jià)出資入股、林木和經(jīng)濟林產(chǎn)品產(chǎn)量及銷(xiāo)售價(jià)格，營(yíng)造林成本、伐區設計費、木材采運成本、經(jīng)濟林產(chǎn)品采摘運輸成本、銷(xiāo)售稅費、林業(yè)生產(chǎn)投資收益率、木材生產(chǎn)利潤率等信息。此外，各立地類(lèi)型區各樹(shù)種生長(cháng)率和出材率、材積表、生長(cháng)過(guò)程表、林分生長(cháng)模型、收獲預測表等林業(yè)數據也是評估的重要基礎資料。對于采集到的價(jià)格信息過(guò)程數據，需要分類(lèi)進(jìn)行數據整理分析，采用“三倍標準差”剔除異常值數據。

In terms of data collection, evaluators need to collect information on forest land rental, valuation and investment, and transfer prices, forest tree valuation and investment, forest and economic forest product production and sales prices, afforestation costs, felling area design fees, timber harvesting and transportation costs, economic forest product harvesting and transportation costs, sales taxes and fees, forestry production investment return rate, timber production profit rate, etc. In addition, forestry data such as growth rate and yield of various tree species in different site types, volume table, growth process table, stand growth model, and harvest prediction table are also important basic information for evaluation. For the collected price information process data, it is necessary to classify and organize the data for analysis, using "three times the standard deviation" to remove outlier data.