森林資源資產(chǎn)評估是資產(chǎn)評估領(lǐng)域中的一個(gè)重要分支，其概念內涵隨著(zhù)生態(tài)文明建設的深入推進(jìn)而不斷豐富和拓展。根據《森林資源資產(chǎn)評估管理暫行規定》的界定，森林資源資產(chǎn)包括森林、林木、林地、森林景觀(guān)資產(chǎn)以及與森林資源相關(guān)的其他資產(chǎn)。而森林資源資產(chǎn)評估則是指評估人員依據相關(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，并發(fā)表專(zhuān)業(yè)意見(jiàn)的行為和過(guò)程。

Forest resource asset evaluation is an important branch in the field of asset evaluation, and its conceptual connotation is constantly enriched and expanded with the deepening of ecological civilization construction. According to the Provisional Regulations on the Evaluation and Management of Forest Resource Assets, forest resource assets include forests, trees, forest land, forest landscape assets, and other assets related to forest resources. The evaluation of forest resource assets refers to the behavior and process in which evaluators analyze and estimate the value of forest resource assets under specific purposes and conditions based on relevant laws, regulations, and asset evaluation criteria on the evaluation benchmark date, and provide professional opinions.

2025年7月21日，國家林業(yè)和草原局發(fā)布了新版行業(yè)標準《森林資源價(jià)值核算和資產(chǎn)評估技術(shù)規范》（LY/T 2407-2025），于2025年11月1日正式實(shí)施，代替了LY/T 2407-2015和LY/T 2735-2016兩個(gè)舊版標準。該標準規定了森林資源經(jīng)濟資產(chǎn)評估、森林生態(tài)系統服務(wù)核算、森林資源經(jīng)濟資產(chǎn)核算、森林資源非經(jīng)濟資產(chǎn)核算和森林資源資本核算的相關(guān)概念、工作程序、指標體系，并描述了相應的技術(shù)方法。這一標準的出臺，標志著(zhù)我國森林資源資產(chǎn)評估工作進(jìn)入了更加規范化、系統化的新階段。

On July 21, 2025, the State Forestry and Grassland Administration released a new industry standard "Technical Specification for Forest Resource Value Accounting and Asset Evaluation" (LY/T 2407-2025), which will be officially implemented on November 1, 2025, replacing the old versions of LY/T 2407-2015 and LY/T 2735-2016. This standard specifies the relevant concepts, work procedures, and indicator systems for forest resource economic asset assessment, forest ecosystem service accounting, forest resource economic asset accounting, forest resource non economic asset accounting, and forest resource capital accounting, and describes the corresponding technical methods. The introduction of this standard marks a new stage of standardization and systematization in China's forest resource asset assessment work.

森林資源資產(chǎn)評估的理論基礎建立在資產(chǎn)評估基本理論之上，同時(shí)又具有鮮明的行業(yè)特殊性。森林資源資產(chǎn)具有生長(cháng)周期性長(cháng)、收益不確定性大、生態(tài)效益外部性強等顯著(zhù)特征，這使得其價(jià)值評估遠比一般資產(chǎn)復雜。森林資源不僅具有經(jīng)濟價(jià)值——即通過(guò)木材采伐、林副產(chǎn)品采集等帶來(lái)的直接經(jīng)濟收益，還具有生態(tài)價(jià)值——包括水源涵養、水土保持、固碳釋氧、生物多樣性維護等生態(tài)系統服務(wù)功能，以及社會(huì )價(jià)值——如就業(yè)崗位提供、休閑游憩功能等。當前，基于CAS準則、ESG理念和“雙碳”目標等多重制度邏輯，林木生態(tài)資源價(jià)值計量理論體系正在從經(jīng)濟價(jià)值、生態(tài)價(jià)值和社會(huì )價(jià)值三個(gè)維度進(jìn)行重構。

The theoretical basis of forest resource asset assessment is based on the basic theory of asset assessment, while also having distinct industry characteristics. Forest resource assets have significant characteristics such as long growth cycles, high income uncertainty, and strong ecological externalities, which make their value assessment much more complex than general assets. Forest resources not only have economic value through direct economic benefits such as timber harvesting and collection of forest by-products, but also have ecological value, including ecosystem services such as water conservation, soil and water conservation, carbon sequestration and oxygen release, and biodiversity maintenance. They also have social value, such as providing employment opportunities and recreational functions. Currently, based on multiple institutional logics such as CAS criteria, ESG concepts, and "dual carbon" goals, the theoretical system for measuring the value of forest ecological resources is being reconstructed from three dimensions: economic value, ecological value, and social value.

在評估對象方面，森林資源資產(chǎn)評估涵蓋了用材林、經(jīng)濟林、防護林、特種用途林等不同類(lèi)型的森林資源。根據林齡或起源的不同，評估方法也有所區別。用材林按生長(cháng)階段一般分為幼齡林、中齡林、近熟林、成熟林和過(guò)熟林，不同齡組的評估邏輯和方法選擇各有側重。這一分類(lèi)體系為評估實(shí)踐提供了清晰的框架指引。

In terms of evaluation objects, forest resource asset assessment covers different types of forest resources such as timber forests, economic forests, protective forests, and special-purpose forests. The evaluation methods vary depending on the age or origin of the forest. Timber forests are generally divided into young forests, middle-aged forests, near mature forests, mature forests, and over mature forests according to their growth stages. The evaluation logic and method selection for different age groups have their own emphasis. This classification system provides a clear framework guidance for evaluating practice.

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