林木資產(chǎn)價(jià)格評估的方法體系以資產(chǎn)評估的三大基本方法為基礎，結合林木生長(cháng)的生物學(xué)規律和林木經(jīng)營(yíng)的經(jīng)濟學(xué)特征，形成了具有林業(yè)特色的方法體系。根據《林木價(jià)格認定規則》，林木價(jià)格認定可采用市場(chǎng)法、成本法、收益法和專(zhuān)家咨詢(xún)法等方法。在實(shí)際應用中，應根據林木類(lèi)型和生長(cháng)階段選擇非常適宜的方法。

The method system for evaluating forest asset prices is based on the three basic methods of asset evaluation, combined with the biological laws of forest growth and the economic characteristics of forest management, forming a method system with forestry characteristics. According to the "Rules for Determining Forest Tree Prices", forest tree price determination can adopt methods such as market method, cost method, income method, and expert consultation method. In practical applications, the most suitable method should be selected based on the type and growth stage of the trees.

對于用材林林木，按生長(cháng)階段分為幼齡林、中齡林、近熟林、成熟林和過(guò)熟林。幼齡林價(jià)格認定一般采用市場(chǎng)法或成本法。成本法在幼齡林評估中的具體應用形式為重置成本法，即以評估基準日重新?tīng)I造一片相同或相似幼齡林所需的正?？陀^(guān)成本作為評估值，包括苗木費、整地費、栽植費、撫育管理費、病蟲(chóng)害防治費以及資金的時(shí)間價(jià)值等。成熟林和過(guò)熟林價(jià)格認定一般采用市場(chǎng)法。市場(chǎng)法在成熟林評估中的具體應用形式為市場(chǎng)價(jià)倒算法，即通過(guò)調查同類(lèi)成熟林木材的市場(chǎng)交易價(jià)格，扣除采伐、運輸、銷(xiāo)售等環(huán)節的成本費用后，倒算出立木價(jià)值。中齡林和近熟林的價(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。收獲現值法則是中齡林和近熟林評估的另一種重要方法，它通過(guò)預測林木在未來(lái)成熟采伐時(shí)的預期收入，扣除采伐成本和管理費用后，按適當的折現率折現至評估基準日。

For timber forests, they are divided into young forests, middle-aged forests, near mature forests, mature forests, and over mature forests according to their growth stages. The price determination of young forests generally adopts the market method or cost method. The specific application form of the cost method in the evaluation of young forests is the reset cost method, which takes the normal objective cost required to rebuild an identical or similar young forest on the evaluation reference date as the evaluation value, including nursery fees, land preparation fees, planting fees, nurturing and management fees, pest control fees, and the time value of funds. The price determination of mature and overripe forests generally adopts the market method. The specific application form of market approach in mature forest assessment is the market price inversion algorithm, which calculates the standing value by investigating the market transaction prices of similar mature forest timber, deducting the costs of harvesting, transportation, sales and other links. The prices of middle-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. The present value of harvest rule is another important method for evaluating middle-aged and near mature forests. It predicts the expected income of trees when they mature for harvesting in the future, deducts harvesting costs and management expenses, and discounts them at an appropriate discount rate until the evaluation reference date.

對于經(jīng)濟林林木，按生長(cháng)階段一般分為產(chǎn)前期、初產(chǎn)期、豐產(chǎn)期、盛產(chǎn)期和衰產(chǎn)期。產(chǎn)前期果樹(shù)價(jià)格認定一般采用市場(chǎng)法或成本法；初產(chǎn)期、豐產(chǎn)期、盛產(chǎn)期果樹(shù)價(jià)格認定一般采用成本法或收益法；衰產(chǎn)期果樹(shù)價(jià)格認定一般采用收益法或市場(chǎng)法。經(jīng)濟林的價(jià)值不僅體現在林木本身，更體現在其持續產(chǎn)出林產(chǎn)品的經(jīng)濟收益上，因此收益法在經(jīng)濟林評估中具有重要地位。

For economic forest trees, they are generally divided into pre production period, initial production period, high yield period, abundant production period, and declining production period according to their growth stages. The price determination of fruit trees in the early stage of production generally adopts the market method or cost method; The price determination of fruit trees during the initial production period, high yield period, and abundant production period generally adopts the cost method or income method; The determination of fruit tree prices during the declining period generally adopts the income method or market method. The value of economic forests is not only reflected in the trees themselves, but also in the economic benefits of their continuous production of forest products. Therefore, the income approach plays an important role in the evaluation of economic forests.

對于景觀(guān)林木和古樹(shù)名木，其價(jià)值不僅取決于林木的生物學(xué)特征，還受到美學(xué)價(jià)值、歷史文化價(jià)值、稀缺性等因素的影響。評估方法的選擇需要綜合考慮這些特殊因素，專(zhuān)家咨詢(xún)法在這類(lèi)評估中往往發(fā)揮重要作用。

For landscape trees and ancient and famous trees, their value not only depends on the biological characteristics of the trees, but also on aesthetic value, historical and cultural value, scarcity and other factors. The selection of evaluation methods requires comprehensive consideration of these special factors, and expert consultation often plays an important role in such evaluations.

在實(shí)際評估操作中，評估人員應綜合運用多種方法進(jìn)行交叉驗證。

In practical evaluation operations, evaluators should comprehensively use multiple methods for cross validation.

本文由林木資產(chǎn)價(jià)格評估友情奉獻.更多有關(guān)的知識請點(diǎn)擊:http://www.dmyv.cn我們將會(huì )對您提出的疑問(wèn)進(jìn)行詳細的解答，歡迎您登錄網(wǎng)站留言.

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