森林資源資產(chǎn)評估的方法體系以資產(chǎn)評估的三大基本方法——市場(chǎng)法、成本法和收益法為核心框架，同時(shí)結合森林資源的特殊性發(fā)展出一系列具有林業(yè)特色的具體評估技術(shù)。

The method system for evaluating forest resource assets is based on the three basic methods of asset evaluation - market method, cost method, and income method - as the core framework. At the same time, a series of specific evaluation techniques with forestry characteristics have been developed in combination with the particularity of forest resources.

市場(chǎng)法是通過(guò)分析市場(chǎng)上類(lèi)似森林資源的交易價(jià)格來(lái)評估目標資產(chǎn)價(jià)值的方法。其核心在于選取三個(gè)以上參照案例，通過(guò)立地質(zhì)量、地利等級、物價(jià)指數等調整系數量化差異。例如，在林地資源評估中，市場(chǎng)成交價(jià)比較法以單位面積交易價(jià)格為基準，結合立地質(zhì)量調整系數（反映土壤肥力、坡度等因素）和地利等級調整系數（衡量采運成本），通過(guò)算術(shù)平均或加權模型計算評估值。市場(chǎng)法適用于交易活躍、可比案例充足的地區和林種，但在森林資源交易市場(chǎng)尚不完善的區域，其應用受到一定限制。

The market approach is a method of evaluating the value of target assets by analyzing the transaction prices of forest resources in the market. The core lies in selecting three or more reference cases and quantifying differences through adjustment factors such as site quality, land use grade, and price index. For example, in forest resource assessment, the market transaction price comparison method uses the unit area transaction price as the benchmark, combined with the site quality adjustment coefficient (reflecting factors such as soil fertility and slope) and the land use grade adjustment coefficient (measuring transportation costs), and calculates the assessment value through arithmetic mean or weighted model. The market approach is applicable to regions and forest species with active trading and sufficient comparable cases, but its application is limited in areas where the forest resource trading market is not yet perfect.

成本法是以重新培植或取得同類(lèi)森林資源所需的正?？陀^(guān)成本費用為基礎進(jìn)行評估的方法。根據《林木價(jià)格認定規則》，選用成本法應以?xún)r(jià)格認定基準日重新培植與林木相類(lèi)似的林木所投入的苗木成本、土地使用成本、水電化肥農藥費、人工費、管理費、相關(guān)稅費等正?？陀^(guān)成本費用以及正常利潤作為重置成本。成本法在森林資源資產(chǎn)評估中的具體應用形式包括重置成本法，尤其適用于幼齡林的評估——因為幼齡林尚未產(chǎn)生顯著(zhù)的經(jīng)濟收益，其價(jià)值主要體現在投入成本上。

The cost method is a method of evaluating based on the normal objective cost of re cultivating or acquiring similar forest resources. According to the "Rules for Determining Forest Tree Prices", the use of cost method should be based on the normal objective cost expenses such as seedling cost, land use cost, water, electricity, fertilizer, pesticide cost, labor cost, management fee, relevant taxes and fees, as well as normal profit invested in replanting trees similar to the forest tree on the price determination benchmark date, as the reset cost. The specific application forms of cost method in forest resource asset evaluation include reset cost method, which is particularly suitable for the evaluation of young forests - because young forests have not yet generated significant economic benefits, their value is mainly reflected in input costs.

收益法是以森林資源在正常生長(cháng)情況下的客觀(guān)預期收益作為未來(lái)收益進(jìn)行評估的方法。收益法的具體應用形式包括收獲現值法、林地期望價(jià)法、年金資本化法等。收獲現值法適用于中齡林和近熟林的評估，通過(guò)預測林木成熟采伐時(shí)的收益并折現至評估基準日來(lái)確定現值。林地期望價(jià)法則以土地永續利用為前提，計算林地的無(wú)限年期收益現值。在租賃土地上的林木評估中，一般按土地租賃期和林木經(jīng)濟生長(cháng)年限孰短確定收益年限。

The income approach is a method of evaluating future returns based on the objective expected returns of forest resources under normal growth conditions. The specific application forms of the income method include the present value of harvest method, the expected value of forest land method, and the capitalization method of annuity. The present value of harvest method is applicable to the evaluation of middle-aged and near mature forests, by predicting the benefits of mature logging and discounting them to the evaluation reference date to determine the present value. The expected value rule of forest land is based on the premise of sustainable land use, and calculates the present value of indefinite income of forest land. In the evaluation of forest trees on leased land, the income period is generally determined based on the shorter of the land lease period and the economic growth period of the trees.

在實(shí)際評估操作中，評估人員應根據評估目的、價(jià)格類(lèi)型、林木具體情況及取得的資料等，選擇一種非常適宜的方法進(jìn)行價(jià)格認定，也可以一種方法為主、其他方法為輔，通過(guò)科學(xué)分析綜合確定評估結論。例如，幼齡林價(jià)格認定一般采用市場(chǎng)法或成本法，成熟林、過(guò)熟林價(jià)格認定一般采用市場(chǎng)法。中齡林、近熟林價(jià)格一般按與同類(lèi)林木的成熟林市場(chǎng)價(jià)格扣減該類(lèi)中齡林、近熟林生長(cháng)至成熟林所需正?？陀^(guān)成本費用確定。

In actual evaluation operations, evaluators should choose the most suitable method for price determination based on the evaluation purpose, price type, specific conditions of the trees, and the information obtained. They can also use one method as the main method and other methods as auxiliary, and determine the evaluation conclusion through scientific analysis and comprehensive analysis. For example, the price determination of young forests generally adopts the market method or cost method, while the price determination of mature and overripe forests generally adopts the market method. The prices of medium aged and near mature forests are generally determined by deducting the normal objective cost expenses required for the growth of such forests from the market price of mature forests of the same type.

近年來(lái)，評估方法創(chuàng )新持續推進(jìn)。中企華資產(chǎn)評估公司報送的《森林資源可變投資收益率估價(jià)技術(shù)及應用》獲評2025年全國資產(chǎn)評估業(yè)務(wù)案例征集活動(dòng)優(yōu)秀案例。該案例針對森林資源資產(chǎn)評估中因固定投資收益率引起齡組間價(jià)值倒掛的現象（幼齡林評估單價(jià)異常高于中齡林），提出了可變投資收益率估值模型，通過(guò)迭代求解各林齡投資收益率，解決了固定投資收益率下不同齡組間價(jià)值倒掛的問(wèn)題。這一創(chuàng )新方法大幅降低了評估人員的主觀(guān)因素影響，更科學(xué)地確認了評估技術(shù)參數。

In recent years, innovation in evaluation methods has continued to advance. The "Valuation Technology and Application of Variable Investment Yield of Forest Resources" submitted by Zhongqihua Asset Appraisal Company has been awarded as an excellent case in the 2025 National Asset Appraisal Business Case Collection Activity. This case aims to address the phenomenon of value inversion between age groups in forest resource asset evaluation caused by fixed investment returns (the evaluation unit price of young forests is abnormally higher than that of middle-aged forests). A variable investment return rate valuation model is proposed to solve the problem of value inversion between different age groups under fixed investment returns by iteratively solving the investment returns of each forest age. This innovative method significantly reduces the subjective influence of evaluators and more scientifically confirms the evaluation technical parameters.

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