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.

　　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.

　　但現實(shí)評估中，銀行一般要求評估出市場(chǎng)價(jià)值類(lèi)型，然后自行打折。這時(shí)評估出的市場(chǎng)價(jià)格經(jīng)常比正常價(jià)格稍高。

　　But in reality, banks generally require an assessment of the market value type and then offer discounts on their own. At this point, the assessed market price is often slightly higher than the normal price.

　　對于聯(lián)營(yíng)或股份經(jīng)營(yíng)的森林資源資產(chǎn)評估，這類(lèi)評估屬于投資價(jià)值類(lèi)型。它直接關(guān)系到林木所有者和經(jīng)營(yíng)者的利益，要求有一定的精度。但是這一類(lèi)的評估，通常涉及面積大，而且有相當部分幼齡林和中齡林，其變現能力還有待將來(lái)的經(jīng)營(yíng)。這類(lèi)評估進(jìn)行高精度的“三類(lèi)調查”是不可能的，也是不必要的。

　　For the evaluation of forest resource assets through joint ventures or shareholding operations, this type of evaluation belongs to the investment value category. It directly relates to the interests of forest owners and operators, requiring a certain degree of precision. However, this type of assessment usually involves a large area and a considerable number of young and middle-aged forests, whose monetization ability still needs to be addressed in future management. It is impossible and unnecessary to conduct high-precision "three types of surveys" for such evaluations.

　　因為，大面積的高精度的調查費用極高，特別是在幼、中齡林，費用高而價(jià)值低，資產(chǎn)所有者難以承受。再說(shuō)，中幼林的變現能力要到將來(lái)才能表現出來(lái)，現在調查評估的變幅是較大的，加上這類(lèi)評估之后，資產(chǎn)并未變現，而是作股份或聯(lián)營(yíng)分成的比例。評估的誤差在今后的經(jīng)營(yíng)中仍可消化一部分。

　　Because the cost of large-scale high-precision surveys is extremely high, especially in young and middle-aged forests, where the cost is high but the value is low, asset owners find it difficult to afford. Moreover, the monetization ability of young and middle-aged forests will only be demonstrated in the future. The current survey and evaluation range is relatively large, and after such evaluations, the assets have not been monetized, but rather as a proportion of shares or joint ventures. The evaluation error can still be partially absorbed in future operations.

　　因此，這類(lèi)評估對精度要求的關(guān)心一般要低于成熟林木出售的評估。通常是采用二類(lèi)調查的方法進(jìn)行清查，但對成熟林部分通常加大調查的力度，以求得較高的精度。對于企業(yè)清算的林木資源資產(chǎn)評估，它屬于清算價(jià)格類(lèi)型，要考慮快速變現的能力，因此，評估的價(jià)格一般較市場(chǎng)價(jià)稍低。

　　Therefore, the concern for accuracy requirements in such assessments is generally lower than that in assessments of mature forest sales. Usually, the method of second-class investigation is used for inventory, but for mature forests, the intensity of investigation is usually increased to obtain higher accuracy. For the evaluation of forest resource assets for enterprise liquidation, it belongs to the liquidation price type and needs to consider the ability to quickly realize. Therefore, the evaluated price is generally slightly lower than the market price.

　　由于一個(gè)林業(yè)企業(yè)涉及的面積較大，各種類(lèi)型的林分都有，而且這類(lèi)企業(yè)通常中幼林的比例大。因此，調查一般也是采用二類(lèi)調查的方法。但現實(shí)的評估中，法院等委托單位經(jīng)常要求測算出資產(chǎn)的市場(chǎng)價(jià)值，由他們再據此確定拍賣(mài)價(jià)。

　　Due to the large area involved in a forestry enterprise, there are various types of forest stands, and such enterprises usually have a high proportion of young and middle-aged forests. Therefore, surveys generally adopt the method of second-class surveys. But in reality, courts and other commissioned units often require the calculation of the market value of assets, which they then use to determine the auction price.

　　本文文章來(lái)源：林業(yè)資產(chǎn)價(jià)格評估更多的內容請進(jìn)入：我們的網(wǎng)站http://www.dmyv.cn/

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