林業(yè)資產(chǎn)價(jià)格評估的技術(shù)標準體系建設近年來(lái)取得了顯著(zhù)進(jìn)展，形成了多層次、多門(mén)類(lèi)的標準體系，為評估實(shí)踐提供了系統的技術(shù)支撐。

The construction of technical standard system for forestry asset price evaluation has made significant progress in recent years, forming a multi-level and multi class standard system, providing systematic technical support for evaluation practice.

在國家層面，2025年是一個(gè)具有里程碑意義的年份。自然資源部、國家林草局于2025年發(fā)布了5項行業(yè)標準，自2025年5月1日起實(shí)施。其中，《林地估價(jià)規程》（TD/T 1105-2025）、《林地分等定級規程》（TD/T 1106-2025）、《草地估價(jià)規程》（TD/T 1107-2025）、《草地分等定級規程》（TD/T 1108-2025）等4項行業(yè)標準由國家林草局規劃院參與編制。這些標準明確了林地、草地分等定級和估價(jià)的程序，規定了分等定級和估價(jià)的基本原則、分區分類(lèi)、指標體系、計算方法、數據標準、基準地價(jià)制定等技術(shù)內容。它們的發(fā)布標志著(zhù)我國自然資源資產(chǎn)分等定級與價(jià)格評估體系的進(jìn)一步完善，為林地草地資源的質(zhì)量評定、價(jià)值顯化和科學(xué)管理提供了重要技術(shù)支撐。

At the national level, 2025 is a milestone year. The Ministry of Natural Resources and the National Forestry and Grassland Administration have released five industry standards in 2025, which will be implemented from May 1, 2025. Among them, four industry standards, including the "Regulations on Forest Land Valuation" (TD/T 1105-2025), "Regulations on Forest Land Classification and Grading" (TD/T 1106-2025), "Regulations on Grassland Valuation" (TD/T 1107-2025), and "Regulations on Grassland Classification and Grading" (TD/T 1108-2025), were jointly developed by the Planning Institute of the National Forestry and Grassland Administration. These standards clarify the procedures for the classification, grading, and valuation of forest and grassland, and stipulate the basic principles, zoning classification, indicator system, calculation methods, data standards, benchmark land price formulation, and other technical contents for classification, grading, and valuation. Their release marks the further improvement of China's natural resource asset classification and price evaluation system, providing important technical support for the quality assessment, value realization, and scientific management of forest and grassland resources.

同期發(fā)布的《森林資源價(jià)值核算和資產(chǎn)評估技術(shù)規范》（LY/T 2407-2025），則從更宏觀(guān)的層面規定了森林資源經(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、指標體系和技術(shù)方法。該標準適用于全國范圍內不同目的的各種類(lèi)型森林資源經(jīng)濟資產(chǎn)評估和森林資源價(jià)值核算行為。

The "Technical Specifications for Forest Resource Value Accounting and Asset Evaluation" (LY/T 2407-2025) released at the same time stipulate the relevant concepts, work procedures, indicator systems, and technical methods of forest resource economic asset evaluation, forest ecosystem service accounting, forest resource economic asset accounting, forest resource non economic asset accounting, and forest resource capital accounting from a more macro level. This standard applies to the evaluation of various types of forest resource economic assets and forest resource value accounting behaviors for different purposes nationwide.

在方法集成方面，林業(yè)資產(chǎn)價(jià)格評估綜合運用了資產(chǎn)評估的三大基本方法及其衍生技術(shù)。對于林地資產(chǎn)，價(jià)格測算的主要方法包括林地流轉價(jià)格正法、收益還原法和林地期望價(jià)法。林地估價(jià)規程要求以縣為單位收集整理已公布的林地基準地價(jià)成果資料，根據統一價(jià)格內涵對林地基準價(jià)進(jìn)行修正、調整、補充完善。在基準地價(jià)未公布的地區，需要基于自然、社會(huì )、經(jīng)濟條件的相對一致性原則劃分均質(zhì)區域，通過(guò)選取樣點(diǎn)采集縣、采集樣品具體信息數據、測算均質(zhì)區域平均價(jià)等步驟完成林地價(jià)格評估。

In terms of method integration, forestry asset price evaluation comprehensively utilizes the three basic methods of asset evaluation and their derivative technologies. The main methods for calculating the price of forest land assets include the forest land transfer price method, income restoration method, and forest land expected price method. The regulations for forest land valuation require the collection and organization of published data on forest land benchmark prices at the county level, and the revision, adjustment, and supplementation of forest land benchmark prices based on the unified price connotation. In areas where the benchmark land price has not been announced, it is necessary to divide homogeneous areas based on the principle of relative consistency of natural, social, and economic conditions. Forest land price evaluation can be completed by selecting sample points to collect counties, collecting specific information data of samples, and calculating the average price of homogeneous areas.

對于林業(yè)經(jīng)營(yíng)性資產(chǎn)，其評估方法與一般企業(yè)資產(chǎn)評估類(lèi)似，主要采用成本法、市場(chǎng)法和收益法。但由于林業(yè)經(jīng)營(yíng)的特殊性——如經(jīng)營(yíng)周期長(cháng)、受自然條件影響大、收益具有明顯的季節性等——在參數選取和模型構建上需要充分考慮林業(yè)行業(yè)的特點(diǎn)。

For forestry operational assets, the evaluation method is similar to that of general enterprise asset evaluation, mainly using cost method, market method, and income method. However, due to the special nature of forestry management, such as long operating cycles, significant impact of natural conditions, and obvious seasonal income, it is necessary to fully consider the characteristics of the forestry industry in parameter selection and model construction.

對于林業(yè)碳匯等生態(tài)性資產(chǎn)，評估方法正在不斷探索和完善之中。替代成本法、替代工程法、旅行費用法等生態(tài)價(jià)值評估方法被引入林業(yè)資產(chǎn)價(jià)格評估領(lǐng)域。龍江森工集團首創(chuàng )的“存量與流量雙維度”核算模型，既量化了森林資源的長(cháng)期生態(tài)價(jià)值，又動(dòng)態(tài)評估了年度服務(wù)增量，為林業(yè)碳匯交易和生態(tài)補償機制奠定了科學(xué)基礎。

The evaluation methods for ecological assets such as forestry carbon sinks are constantly being explored and improved. Alternative cost method, alternative engineering method, travel expense method and other ecological value assessment methods have been introduced into the field of forestry asset price evaluation. The "stock and flow dual dimension" accounting model pioneered by Longjiang Forest Industry Group not only quantifies the long-term ecological value of forest resources, but also dynamically evaluates the annual service increment, laying a scientific foundation for forestry carbon trading and ecological compensation mechanisms.

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