1.森林資源資產評估需要收集的資料通常包括:、

　　The information that needs to be collected for forest resource asset assessment usually includes:

　　(1)林權證書(林權證、不動產權證、林木權證)、林地租賃合同、承包合同等;

　　(1) Forest ownership certificates (forest ownership certificates, real estate ownership certificates, forest ownership certificates), forest land lease contracts, contract agreements, etc;

　　(2)評估范圍內的森林資源圖面資料;

　　(2) Forest resource map data within the evaluation scope;

　　(3)森林資源資產清單(最小單位應落實到小班);

　　(3) Forest resource asset inventory (minimum unit should be implemented in small classes);

　　(4)有特殊經濟價值的林木種類、數量和質量資料;

　　(4) Information on the types, quantities, and quality of trees with special economic value;

　　(5)營林生產技術標準及有關成本費用資料

　　(5) Technical standards for forest production and related cost information

　　(6)木材生產、銷售等有關成本費用資料;

　　(6) Cost and expense information related to wood production and sales;

　　(7)當地森林培育、森林采伐和基本建設等方面的技術經濟指標;

　　(7) Technical and economic indicators related to local forest cultivation, forest logging, and infrastructure construction;

　　(8)森林培育的賬面歷史成本資料;

　　(8) Historical cost data of forest cultivation on paper;

　　(9)評估基準日各種規格的木材、林副產品市場價格，及其銷售過程中的稅、費征收標準;

　　(9) Evaluate the market prices of various specifications of timber and forest by-products on the benchmark date, as well as the tax and fee collection standards during the sales process;

　　(10)當地及周邊地區的林地使用權出讓、轉讓和出租的價格資料;

　　(10) Price information for the transfer, assignment, and rental of forest land use rights in the local and surrounding areas;

　　(11)當地及周邊地區的林業生產投資收益率;

　　(11) The return on investment of forestry production in the local and surrounding areas;

　　(12)各樹種的生長過程表、生長模型、收獲預測等資料;

　　(12) Data on the growth process table, growth model, and harvest prediction of various tree species;

　　(13)使用的一元材積表、二元材積表、出材率表、立地指數表等林業經營數表資料;(14)其他與評估有關的資料。

　　(13) The forestry management data tables used, such as single volume table, binary volume table, yield table, site index table, etc; (14) Other materials related to evaluation.

　　2.市場比較法原理及例題

　　2. Principles and Examples of Market Comparison Method

　　(1)基本原理。市場成交價比較法是將相同或類似的森林資源資產的現行市場成交價格作為比較基礎，通過價格變動、林分質量的調整，估算擬評估森林資源資產價值的一種方法。同一評估對象一般選取三個及三個以上交易案例作為參照，對各交易案例成交價格調整后，采用簡單算術平均法、加權算術平均法、中位數法、眾數法、綜合分析法等的其中一種方法計算確定評估結果。

　　(1) Basic principles. The market transaction price comparison method is a method of estimating the value of forest resource assets to be evaluated by comparing the current market transaction prices of the same or similar forest resource assets, adjusting for price changes and forest stand quality. Generally, three or more transaction cases are selected as references for the same evaluation object. After adjusting the transaction prices of each transaction case, one of the methods such as simple arithmetic mean, weighted arithmetic mean, median, mode, and comprehensive analysis is used to calculate and determine the evaluation results.

　　(2)計算公式(簡單算術平均法)。式中:E-評估值;X-擬評估森林資產的實物量;Ki-第i個交易案例林分質量綜合調整系數;Kbi-第i個交易案例物價調整系數;Gi:-第i個交易案例市場交易價格;N-交易案例個數。

　　(2) Calculation formula (simple arithmetic mean method). In the formula: E-evaluation value; X - The physical quantity of forest assets to be evaluated; Ki - Comprehensive adjustment coefficient for forest stand quality in the i-th transaction case; Kbi - Price adjustment coefficient for the i-th transaction case; Gi: - The market transaction price of the i-th trading case; Number of N-transaction cases.

　　(3)使用前提條件?？梢允占浇?、多個可比交易案例或公開市場交易信息。

　　(3) Preconditions for use. It can collect recent, multiple comparable trading cases or public market trading information.

　　(4)適用范圍。適用于各林齡段林木資產的評估。

　　(4) Scope of application. Applicable to the evaluation of forest assets across different age groups.

　　(5)應用案例。H企業擬林場周邊村莊的杉木林，為確定收購價格，聘請資產評估機構，編制杉木林清查核實總體方案，測算收購杉木林的基礎價格，評估基準日確定為2024年12月31日。評估機構選擇了20個5公頃，蓄積量為1000立方米的小班杉木成熟林作為典型案例。采用市場成交價比較法進行測算。H國有企業提供了年齡、平均樹高、平均胸徑與測算小班都相近的實際成交案例，以及當地周邊杉木林近年交易資料。評估機構分析了H國有企業提供的交易資料，收集當地某林業研究所測算的當地用材林價格變動指數，見表1。選擇了三個實際成交案例，見表2。確定擬測算的小班質量綜合調整系數為1。表1用材林價格指數（環比）年份價格指數2021年1.022022年1.052023年1.012024年1.03表2實際成交實例.項目案例1案例2案例3小班面積(公頃)876蓄積量(立方米)130012001250質量綜合調整系數(K)1.150.951.05交易日期2021年12月30日2023年12月30日2022年12月28日交易價格(元)200000210000220000采用市場成交價比較法計算杉木林的評估值A:E1=1/1.15*1.03/1.02*200000/1300= 135.09 (元/立方米)B:E2=1/0.95*1.03/1.01*210000/1200= 187.86 (元/立方米)C:E3=1/1.05*1.03/1.05*220000/1250= 164.43 (元/立方米)加權平均E=（135.09+187.86+164.43）/3 =162.46(元/立方米)小班杉木評估值=1000*162.46=162460（元）

　　(5) Application case. H Enterprise plans to purchase Chinese fir forests in villages surrounding the forest farm. To determine the purchase price, an asset appraisal agency will be hired to prepare an overall plan for the inventory and verification of Chinese fir forests, calculate the basic price for the purchase of Chinese fir forests, and set the evaluation benchmark date as December 31, 2024. The evaluation agency selected 20 small mature Chinese fir forests of 5 hectares with a storage capacity of 1000 cubic meters as typical cases. Using the market transaction price comparison method for calculation. H State owned enterprises provided actual transaction cases with similar age, average tree height, average breast height diameter, and calculated small classes, as well as transaction data of nearby fir forests in recent years. The evaluation agency analyzed the transaction data provided by H state-owned enterprise and collected the local timber forest price change index calculated by a forestry research institute, as shown in Table 1. Three actual transaction cases have been selected, as shown in Table 2. The comprehensive adjustment coefficient for the quality of the small class to be calculated is determined to be 1. Table 1 Timber Forest Price Index (MoM) Year Price Index 2021 1.02, 2022 1.05, 2023 1.01, 2024 1.03 Table 2 Actual Transaction Examples Project Case 1 Case 2 Case 3 Small class area (hectares) 876 Volume (cubic meters) 130012001250 Quality comprehensive adjustment coefficient (K) 1.150.951.05 Transaction date December 30, 2021 December 30, 2023 December 28, 2022 Transaction price (yuan) 20000021000220000 Using market transaction price comparison method to calculate the evaluation value of fir forest A: E1=1/1.15 * 1.03/1.02 * 200000/1300=135.09 (yuan/cubic meter) B: E2=1/0.95 * 1.03/1.01 * 21000/1200=187.86 (yuan/cubic meter) C: E3=1/1.05 * 1.03/1.05 * 220000/1250=164.43 (yuan/cubic meter) Weighted average E=(yuan/cubic meter) 135.09+187.86+164.43)/3=162.46 (yuan/cubic meter) Small class spruce evaluation value=1000 * 162.46=162460 (yuan)

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