在綠水青山就是金山銀山的理念下，林業(yè)資產(chǎn)的價(jià)值評(píng)估逐漸成為重要課題。無(wú)論是個(gè)人林農(nóng)轉(zhuǎn)讓林地，還是企業(yè)投資林業(yè)項(xiàng)目，都需要準(zhǔn)確估算森林資源的經(jīng)濟(jì)價(jià)值。這項(xiàng)看似神秘的工作，實(shí)則是通過(guò)科學(xué)方法將樹木、土地等自然資產(chǎn)轉(zhuǎn)化為可量化的價(jià)格體系。

Under the concept that green mountains and clear waters are invaluable assets, the value assessment of forestry assets has gradually become an important topic. Whether it is individual forest farmers transferring forest land or enterprises investing in forestry projects, it is necessary to accurately estimate the economic value of forest resources. This seemingly mysterious task is actually the use of scientific methods to transform natural assets such as trees and land into a quantifiable price system.

一、林業(yè)資產(chǎn)的價(jià)值構(gòu)成

1、 Value composition of forestry assets

林業(yè)資產(chǎn)包含三大核心要素：

Forestry assets consist of three core elements:

林木資源

forest resources

以人工杉木林為例，其價(jià)值由蓄積量、樹齡、徑級(jí)共同決定。一棵 20 年生杉木的平均材積約 0.5 立方米，按當(dāng)前市場(chǎng)價(jià) 800 元 / 立方米計(jì)算，單株價(jià)值約 400 元。但需扣除采伐成本和稅費(fèi)，實(shí)際收益約占 65%。

Taking artificial Chinese fir forest as an example, its value is determined by the volume, tree age, and diameter grade. The average volume of a 20-year-old Chinese fir tree is about 0.5 cubic meters. Calculated at the current market price of 800 yuan/cubic meter, the value of a single tree is about 400 yuan. But after deducting logging costs and taxes, the actual revenue accounts for about 65%.

林地資源

woodland resource

地處福建南平的一塊 30 畝杉木林地，其價(jià)值受坡度、土壤、交通條件影響。平緩坡地比 25 度以上陡坡溢價(jià) 20%，靠近公路的地塊比偏遠(yuǎn)林區(qū)增值 15%。某評(píng)估實(shí)例顯示，交通便利的優(yōu)質(zhì)林地畝均價(jià)值可達(dá) 8000 元。

A 30 acre Chinese fir forest located in Nanping, Fujian Province, whose value is affected by slope, soil, and transportation conditions. Flat and gentle slopes have a premium of 20% compared to steep slopes above 25 degrees, while plots near highways have a premium of 15% compared to remote forest areas. A certain evaluation example shows that the average value per mu of high-quality forest land with convenient transportation can reach 8000 yuan.

林下經(jīng)濟(jì)資源

Forest economic resources

在浙江安吉的竹林中，除了毛竹本身的價(jià)值，林下套種的楊桐每畝年收入可達(dá) 5000 元。若竹林中存在野生金線蓮等珍稀植物，其生態(tài)價(jià)值可能提升 30% 以上。

In the bamboo forests of Anji, Zhejiang, in addition to the value of bamboo itself, the annual income of poplar trees planted under the forest can reach 5000 yuan per mu. If there are rare plants such as wild golden lotus in the bamboo forest, their ecological value may increase by more than 30%.

二、評(píng)估方法的直觀解讀

2、 Intuitive interpretation of evaluation methods

1. 重置成本法

1. Reset cost method

這種方法計(jì)算重新培育同等規(guī)模森林所需的全部成本。以 10 年生馬尾松林為例，需累加整地（200 元 / 畝）、種苗（150 元 / 畝）、撫育（每年 100 元 ×10 年）等費(fèi)用，再考慮資金利息（按 5% 年利率計(jì)算），最終得出每畝重置成本約 1800 元。

This method calculates the total cost required to re cultivate forests of the same scale. Taking a 10-year-old Pinus massoniana forest as an example, the total cost of land preparation (200 yuan/mu), seedlings (150 yuan/mu), nurturing (100 yuan/year x 10 years), and other expenses need to be accumulated, and the interest on funds (calculated at an annual interest rate of 5%) is also taken into account. The final replacement cost per mu is about 1800 yuan.

2. 市場(chǎng)比較法

2. Market comparison method

通過(guò)對(duì)比類似森林交易案例估算價(jià)值。某評(píng)估機(jī)構(gòu)在江西宜春評(píng)估時(shí)，選取 3 個(gè)近期成交的 50 畝杉木林案例，分別以 75 萬(wàn)元、82 萬(wàn)元、78 萬(wàn)元成交，剔除交通條件差異后，確定評(píng)估值為 78 萬(wàn)元，平均每畝 1.56 萬(wàn)元。

Estimate value by comparing similar forest trading cases. When a certain evaluation agency conducted an evaluation in Yichun, Jiangxi, they selected three recently sold 50 acre Chinese fir forest cases, which were sold for 750000 yuan, 820000 yuan, and 780000 yuan respectively. After excluding differences in transportation conditions, the evaluation value was determined to be 780000 yuan, with an average of 15600 yuan per acre.

3. 收益現(xiàn)值法

3. Present value of earnings method

預(yù)測(cè)森林未來(lái)收益并折現(xiàn)到當(dāng)前價(jià)值。某桉樹速豐林評(píng)估中，預(yù)計(jì)第 6 年可采伐，每畝出材 12 立方米，按當(dāng)前價(jià)格 1000 元 / 立方米計(jì)算，扣除成本后凈收益 8000 元 / 畝。若折現(xiàn)率取 8%，則每畝現(xiàn)值為 8000÷(1+8%)^6≈5000 元。

Predict the future benefits of forests and discount them to their current value. In the evaluation of a fast-growing eucalyptus forest, it is expected to be harvested in the sixth year, with a yield of 12 cubic meters per mu. Calculated at the current price of 1000 yuan/cubic meter, the net profit after deducting costs is 8000 yuan/mu. If the discount rate is taken as 8%, the present value per acre is 8000 ÷ (1+8%) ^ 6 ≈ 5000 yuan.

三、影響評(píng)估的關(guān)鍵因素

3、 Key factors affecting assessment

1. 自然條件差異

1. Differences in natural conditions

同一樹種在不同區(qū)域的生長(zhǎng)周期和出材率不同。云南思茅的橡膠樹年均增長(zhǎng) 1.2cm 胸徑，比海南文昌慢 0.3cm，導(dǎo)致每畝蓄積量相差 15%。

The growth cycle and yield of the same tree species vary in different regions. The rubber trees in Simao, Yunnan have an average annual growth rate of 1.2cm in diameter at breast height, which is 0.3cm slower than that in Wenchang, Hainan, resulting in a 15% difference in stock volume per acre.

2. 經(jīng)營(yíng)管理水平

2. Business management level

精細(xì)化管理的人工林與粗放經(jīng)營(yíng)的天然林價(jià)值差異顯著。廣西某林場(chǎng)通過(guò)測(cè)土配方施肥，使桉樹年生長(zhǎng)量提高 20%，每畝收益增加 1200 元。

The difference in value between finely managed artificial forests and extensively managed natural forests is significant. A forest farm in Guangxi increased the annual growth of eucalyptus trees by 20% and increased their income by 1200 yuan per acre through soil testing and formula fertilization.

3. 市場(chǎng)波動(dòng)影響

3. Impact of market fluctuations

2023 年紅木市場(chǎng)波動(dòng)導(dǎo)致紫檀原木價(jià)格從 12 萬(wàn)元 / 噸跌至 9 萬(wàn)元 / 噸，直接影響評(píng)估值下降 25%。某評(píng)估報(bào)告顯示，木材價(jià)格每變動(dòng) 10%，評(píng)估值相應(yīng)調(diào)整 12-15%。

The fluctuation of the rosewood market in 2023 led to a drop in the price of rosewood logs from 120000 yuan/ton to 90000 yuan/ton, directly affecting a 25% decrease in the assessed value. A certain evaluation report shows that for every 10% change in wood prices, the evaluation value will be adjusted by 12-15% accordingly.

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