在林木資產(chǎn)價(jià)格評(píng)估中，林地現(xiàn)行市價(jià)法憑借直觀性與市場(chǎng)關(guān)聯(lián)性，成為常用的評(píng)估方法之一，尤其適用于交易活躍、市場(chǎng)數(shù)據(jù)充足的林地評(píng)估場(chǎng)景，其核心是通過對(duì)比近期類似林地的交易價(jià)格，結(jié)合評(píng)估對(duì)象的具體特征進(jìn)行調(diào)整，最終確定林地資產(chǎn)的合理價(jià)值。

　　In the evaluation of forest asset prices, the current market price method of forest land has become one of the commonly used evaluation methods due to its intuitiveness and market correlation, especially suitable for forest land evaluation scenarios with active transactions and sufficient market data. Its core is to compare the transaction prices of similar forest land in recent times, adjust them based on the specific characteristics of the evaluated object, and ultimately determine the reasonable value of forest assets.

　　林地現(xiàn)行市價(jià)法的基本原理建立在市場(chǎng)供求關(guān)系之上，即認(rèn)為林地資產(chǎn)的價(jià)值可通過近期同類林地的實(shí)際交易價(jià)格來體現(xiàn)。評(píng)估時(shí)需先明確評(píng)估對(duì)象的基本屬性，包括林地的位置、面積、立地條件（如土壤肥力、坡度、海拔）、林種（用材林、經(jīng)濟(jì)林、防護(hù)林等）、林齡、交通便捷度等，這些因素直接影響林地的使用價(jià)值與交易價(jià)格。例如，位于交通主干道附近的經(jīng)濟(jì)林地，因便于果實(shí)運(yùn)輸，其交易價(jià)格通常高于偏遠(yuǎn)地區(qū)的同類林地；土壤肥沃、坡度平緩的用材林地，由于林木生長(zhǎng)速度快、采伐運(yùn)輸成本低，價(jià)值也相對(duì)較高。

　　The basic principle of the current market price method for forest land is based on the market supply and demand relationship, which believes that the value of forest land assets can be reflected through the actual transaction prices of similar forest land in recent times. When evaluating, it is necessary to first clarify the basic attributes of the evaluated object, including the location, area, site conditions (such as soil fertility, slope, altitude), forest species (timber forest, economic forest, protective forest, etc.), forest age, transportation convenience, etc. These factors directly affect the use value and transaction price of the forest land. For example, economic forests located near major transportation arteries often have higher transaction prices than similar forests in remote areas due to their ease of fruit transportation; Timber forests with fertile soil and gentle slopes have relatively high value due to their fast growth rate, low logging and transportation costs.

　　選擇可比案例是該方法的關(guān)鍵環(huán)節(jié)。需在同一區(qū)域或相似區(qū)域內(nèi)，篩選 3-5 宗近期（通常為 1-3 年內(nèi)）已完成交易的林地案例，要求這些案例在立地條件、林種、面積、交易方式等方面與評(píng)估對(duì)象具有可比性。若找不到完全一致的案例，可選擇相似案例并記錄差異點(diǎn)，如某案例林地面積是評(píng)估對(duì)象的兩倍，需分析面積差異對(duì)單位價(jià)格的影響；某案例林地為成熟用材林，而評(píng)估對(duì)象為中齡林，則需考慮林齡差異帶來的生長(zhǎng)潛力差異。可比案例的交易價(jià)格需為公開透明的實(shí)際成交價(jià)，排除拍賣、抵債等特殊交易形式下的異常價(jià)格，確保參考價(jià)值。

　　Selecting comparable cases is a key step in this method. It is necessary to screen 3-5 forest land cases that have completed transactions recently (usually within 1-3 years) within the same or similar areas, and ensure that these cases are comparable to the evaluated objects in terms of site conditions, forest types, areas, transaction methods, etc. If a completely consistent case cannot be found, similar cases can be selected and the differences recorded. For example, if the forest area of a certain case is twice that of the evaluated object, the impact of the area difference on the unit price needs to be analyzed; If the forest land in a certain case is a mature timber forest and the evaluation object is a middle-aged forest, then the growth potential differences caused by the age differences of the forest need to be considered. The transaction price of comparable cases should be the actual transaction price that is publicly transparent, excluding abnormal prices in special transaction forms such as auctions and debt offsets, to ensure reference value.

　　因素調(diào)整是現(xiàn)行市價(jià)法的核心步驟，旨在將可比案例價(jià)格修正為與評(píng)估對(duì)象相匹配的價(jià)格。調(diào)整因素主要包括以下幾類：一是區(qū)位因素，如評(píng)估對(duì)象與可比案例在距離城鎮(zhèn)、交通線、水源地等方面的差異，可通過區(qū)域地價(jià)修正系數(shù)進(jìn)行調(diào)整，例如距離城鎮(zhèn)每遠(yuǎn) 1 公里，林地單位價(jià)格可能降低一定比例；二是立地條件因素，對(duì)比土壤肥力、坡度、光照等指標(biāo)，立地條件更優(yōu)的林地價(jià)格相應(yīng)提高，如肥沃土壤的修正系數(shù)可能為 1.1，貧瘠土壤則為 0.9；三是林分因素，林齡、林木蓄積量、生長(zhǎng)狀況等差異需量化調(diào)整，如中齡林與成熟林的價(jià)格差異可參考當(dāng)?shù)亓帜旧L(zhǎng)周期與預(yù)期收益計(jì)算；四是交易情況因素，若可比案例的交易存在特殊優(yōu)惠或附加條件，需剔除這些因素的影響，還原正常市場(chǎng)價(jià)格。

　　Factor adjustment is the core step of the current market price method, aimed at adjusting comparable case prices to match the evaluated object. The adjustment factors mainly include the following categories: firstly, location factors, such as the differences between the evaluated object and comparable cases in terms of distance from urban areas, transportation lines, water sources, etc., which can be adjusted through regional land price correction coefficients. For example, for every kilometer away from urban areas, the unit price of forest land may decrease by a certain proportion; The second factor is site conditions. Compared with indicators such as soil fertility, slope, and light, the price of forest land with better site conditions increases accordingly. For example, the correction coefficient for fertile soil may be 1.1, while for poor soil it may be 0.9; The third factor is the forest stand, and the differences in forest age, forest stock volume, growth status, etc. need to be quantitatively adjusted. For example, the price difference between middle-aged and mature forests can be calculated based on the local forest growth cycle and expected income; The fourth factor is the transaction situation. If there are special discounts or additional conditions in the transactions of comparable cases, the influence of these factors should be eliminated and the normal market price should be restored.

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