森林資源資產(chǎn)價格鑒證評估技術(shù)規(guī)范（中價協(xié)【2020】41號 ）

　　Technical Specification for Forest Resource Asset Price Appraisal and Evaluation (Zhongjia Xie [2020] No. 41)

　　第一章 總 則

　　Chapter 1 General Provisions

　　第一條

　　Article 1

　　為規(guī)范森林資源資產(chǎn)價格鑒證評估行為，統(tǒng)一森林資源資產(chǎn)價格鑒證評估程序和方法，保護森林資源資產(chǎn)當事人合法權(quán)益和公共利益，根據(jù)《中華人民共和國價格法》、《中華人民共和國資產(chǎn)評估法》、《中華人民共和國森林法》和中國價格協(xié)會《價格鑒證評估執(zhí)業(yè)規(guī)范》等制定本技術(shù)規(guī)范。

　　In order to standardize the behavior of forest resource asset price appraisal and evaluation, unify the procedures and methods of forest resource asset price appraisal and evaluation, protect the legitimate rights and interests of forest resource asset parties and public interests, this technical specification is formulated in accordance with the Price Law of the People's Republic of China, the Asset Appraisal Law of the People's Republic of China, the Forest Law of the People's Republic of China, and the Practice Standards for Price Appraisal and Evaluation of the China Price Association.

　　第二條

　　Article 2

　　本規(guī)范適用于價格鑒證評估機構(gòu)及其價格鑒證評估專業(yè)人員執(zhí)行森林資源資產(chǎn)價格鑒證評估業(yè)務。

　　This standard is applicable to price appraisal and evaluation agencies and their professional personnel who carry out forest resource asset price appraisal and evaluation services.

　　第三條

　　Article 3

　　本規(guī)范所稱森林資源資產(chǎn)，是指由特定主體擁有或者控制并能帶來經(jīng)濟利益的，用于生產(chǎn)、提供商品和生態(tài)服務的森林資源，包括森林、林木、林地、森林景觀、森林生態(tài)等。

　　The forest resource assets referred to in this regulation refer to forest resources owned or controlled by specific entities that can bring economic benefits and are used for the production and provision of goods and ecological services, including forests, trees, forests, forest landscapes, forest ecology, etc.

　　第四條 本規(guī)范所稱森林資源資產(chǎn)價格鑒證評估，是指價格鑒證評估機構(gòu)及其價格鑒證評估專業(yè)人員根據(jù)委托，按照規(guī)定的標準和程序，運用科學的方法對森林資源資產(chǎn)價格進行評定、估算，并出具價格鑒證評估報告的專業(yè)服務行為。價格鑒定業(yè)務出具價格鑒定意見書，價格評估業(yè)務出具價格評估報告。價格鑒定意見書和價格評估報告統(tǒng)稱為價格鑒證評估報告。

　　Article 4: The forest resource asset price appraisal and evaluation referred to in these regulations refers to the professional service behavior of price appraisal and evaluation institutions and their price appraisal and evaluation professionals, who, according to the prescribed standards and procedures, use scientific methods to evaluate and estimate the price of forest resource assets based on commission, and issue a price appraisal and evaluation report. The price appraisal business issues a price appraisal opinion, and the price evaluation business issues a price evaluation report. The price appraisal opinion and price evaluation report are collectively referred to as the price appraisal evaluation report.

　　第二章 森林資源資產(chǎn)價格鑒證評估基本程序與所需資料

　　Chapter 2 Basic Procedures and Required Materials for Forest Resource Asset Price Appraisal and Evaluation

　　第五條

　　Article 5

　　森林資源資產(chǎn)價格鑒證評估基本程序1.取得委托人出具的價格鑒證評估委托書；2.明確價格鑒證評估基本事項，簽訂委托合同；3.指派價格鑒證評估專業(yè)人員；4.確定價格鑒證評估作業(yè)方案；5.實地勘驗，進行資產(chǎn)核查，確定價格鑒證評估范圍，核查價格鑒證評估標的真實性與客觀狀態(tài)，提出核查報告。6.收集與整理價格鑒證評估資料；7.市場調(diào)查；8.選定價格鑒證評估方法；9.測算、分析、確定價格鑒證評估結(jié)論；10.撰寫價格鑒證評估報告；11.審核價格鑒證評估報告；12.提交（送達）價格鑒證評估報告；13.價格鑒證評估報告歸檔。價格鑒證評估機構(gòu)及其價格鑒證評估專業(yè)人員可以根據(jù)鑒證評估業(yè)務的具體情況及重要性原則，合理確定各基本程序的繁簡程度，但不得隨意刪減價格鑒證評估基本程序。

　　Basic procedures for price appraisal and evaluation of forest resource assets: 1. Obtain a price appraisal and evaluation commission letter issued by the client; 2. Clarify the basic matters of price appraisal and evaluation, and sign a commission contract; 3. Assign professional personnel for price appraisal and evaluation; 4. Determine the price appraisal and evaluation work plan; 5. Conduct on-site inspection, conduct asset verification, determine the scope of price appraisal and evaluation, verify the authenticity and objective status of the price appraisal and evaluation subject, and submit a verification report. 6. Collect and organize price appraisal and evaluation materials; 7. Market research; 8. Select a price appraisal method; 9. Calculate, analyze, and determine the price appraisal conclusion; 10. Write a price appraisal report; 11. Review the price appraisal report; 12. Submit (deliver) the price appraisal report; 13. Archive the price appraisal report. Price appraisal and evaluation agencies and their professional personnel may reasonably determine the complexity of each basic procedure based on the specific situation and importance principles of the appraisal and evaluation business, but shall not arbitrarily delete the basic procedures of price appraisal and evaluation.

　　第六條

　　Article 6

　　森林資源資產(chǎn)價格鑒證評估委托應當提供書面委托書、有效的森林資源資產(chǎn)清單和其他有關(guān)材料。價格鑒證評估專業(yè)人員在進行森林資源資產(chǎn)價格評定估算前，可以委托相關(guān)專業(yè)機構(gòu)對委托人或其他相關(guān)當事人提供的森林資源資產(chǎn)實物量清單進行現(xiàn)場核查，由核查機構(gòu)出具核查報告。當森林資源資產(chǎn)實物量清單由相關(guān)專業(yè)機構(gòu)為滿足所進行的價格鑒證評估需求，通過開展調(diào)查工作，以出具報告方式確定時，價格鑒證評估人員可以對調(diào)查工作進行現(xiàn)場核查，核查符合要求后方可進行價格鑒證評估。

　　The commission for price appraisal and evaluation of forest resource assets shall provide a written power of attorney, a valid list of forest resource assets, and other relevant materials. Before conducting the estimation of forest resource asset prices, price appraisal and evaluation professionals may entrust relevant professional institutions to conduct on-site verification of the physical inventory of forest resource assets provided by the client or other relevant parties, and the verification institution shall issue a verification report. When the physical inventory list of forest resource assets is determined by relevant professional institutions through investigation and report issuance to meet the needs of price appraisal and evaluation, price appraisal and evaluation personnel can conduct on-site verification of the investigation work. Only after verifying that it meets the requirements can price appraisal and evaluation be carried out.

　　第七條

　　Article 7

　　有效的森林資源資產(chǎn)清單：指以具有相應級別調(diào)查設計資格證書的森林資源調(diào)查規(guī)劃設計單位基準日或距基準日相近的調(diào)查資料，并經(jīng)上級林業(yè)主管部門批準使用的森林資源規(guī)劃設計調(diào)查（二類調(diào)查）、作業(yè)設計調(diào)查（三類調(diào)查）成果，或按林業(yè)資源管理部門要求建立并逐年更新，且經(jīng)補充調(diào)查修正的森林資源檔案資料編制，并由林業(yè)主管部門認定的森林資源清單。森林資源清單以小班為單位編制。

　　An effective forest resource asset inventory refers to a forest resource inventory that is based on survey data from forest resource survey, planning, and design units with corresponding levels of survey and design qualifications on or near the reference date, and is approved for use by higher-level forestry authorities based on the results of forest resource planning and design surveys (Class II surveys) and operational design surveys (Class III surveys), or established and updated annually according to the requirements of forestry resource management departments, supplemented and revised by supplementary surveys, and recognized by forestry authorities. The forest resource inventory is compiled in small groups.

　　第八條 其他有關(guān)資料

　　Article 8 Other Relevant Information

　　一、林權(quán)證書或能證明森林資源資產(chǎn)權(quán)屬的其他法律文書。二、林業(yè)基本圖、林相圖、作業(yè)設計方案及相關(guān)圖表。三、作業(yè)設計每木檢尺記錄。四、有特殊經(jīng)濟價值的林木種類、數(shù)量和質(zhì)量及分布情況的材料。五、當?shù)厣峙嘤?、森林采伐和基本建設等方面的技術(shù)經(jīng)濟指標。六、林木培育的賬面歷史成本資料。七、有關(guān)的小班調(diào)查薄及相關(guān)資料復印件。八、按照價格鑒證評估目的必須提交的其他材料，如森林景觀圖片及森林旅游業(yè)主要指標資料等。

　　1、 Forest ownership certificate or other legal documents that can prove the ownership of forest resource assets. 2、 Forestry basic map, forest phase map, homework design plan and related charts. 3、 Record each wooden ruler for homework design. 4、 Materials on the types, quantity, quality, and distribution of trees with special economic value. 5、 Technical and economic indicators for local forest cultivation, forest logging, and infrastructure construction. 6、 Historical cost data of forest cultivation on paper. 7、 Copy of the relevant small class survey booklet and related materials. 8、 Other materials that must be submitted for the purpose of price appraisal evaluation, such as forest landscape images and main indicators of forest tourism industry.

　　第九條 價格

　　Article 9 Price

　　鑒證評估專業(yè)人員應履行價格鑒證評估程序，分析核實森林資源資產(chǎn)實物量及相關(guān)信息，選擇恰當?shù)脑u估參數(shù)進行評定、估算，編制提交價格鑒證評估報告。

　　Certification and evaluation professionals should perform the price certification and evaluation procedures, analyze and verify the physical quantity and related information of forest resource assets, select appropriate evaluation parameters for assessment and estimation, and prepare and submit a price certification and evaluation report.

　　第三章 森林資源資產(chǎn)核查

　　Chapter 3 Verification of Forest Resource Assets

　　第十條 價格

　　Article 10 Price

　　鑒證評估機構(gòu)受理委托后，按照本規(guī)范第六條第二款應當對價格鑒證評估標的進行實地勘驗，核查評估標的實際情況，對照委托書填寫的內(nèi)容、委托人提交的資產(chǎn)清單和相關(guān)資料進行認真查驗，對核查符合要求的方可進行價格鑒證評估。對于委托人提供的資料要求賬面、圖面、實地三者一致。與實地勘驗不符的或資料不全的，要求委托方繼續(xù)提供，直至符合要求為止。

　　After accepting the commission, the appraisal agency shall conduct on-site inspection of the price appraisal subject matter in accordance with Article 6, paragraph 2 of this Regulation, verify the actual situation of the appraisal subject matter, carefully check the contents filled in the power of attorney, the asset list submitted by the client, and relevant materials, and only conduct price appraisal and evaluation if the verification meets the requirements. For the information provided by the client, it is required that the books, drawings, and on-site materials be consistent. If there is any discrepancy with the on-site inspection or incomplete information, the client is required to continue providing it until it meets the requirements.

　　第十一條森林資源資產(chǎn)的核查項目、相關(guān)要求及核查報告

　　Article 11 Verification items, relevant requirements, and verification reports for forest resource assets

　　一、核查具體項目1.林地：所有權(quán)、經(jīng)營權(quán)、地類、面積、立地質(zhì)量等級、地利等級及林地經(jīng)營類型等。2.林木按照林種相應的核查項目外，還要增加與評估目的有關(guān)的項目劃分林分類型。3.未成林造林地上的幼樹：權(quán)屬、樹種組成、年齡或苗齡、造林時間、平均樹高、造林成活率、造林保存率；二、資料搜集在進行評定估算前，價格鑒證評估機構(gòu)必須搜集掌握當?shù)赜嘘P(guān)的技術(shù)經(jīng)濟指標資料，主要有：1.營林生產(chǎn)技術(shù)標準、定額及有關(guān)成本費用資料；2.木材生產(chǎn)、銷售等定額及有關(guān)成本費用資料；3.價格鑒證評估基準日各種規(guī)格的木材、林副產(chǎn)品市場價格，以及銷售過程中的稅、費征收標準；4.當?shù)丶班徑貐^(qū)的林地使用權(quán)出讓、轉(zhuǎn)讓和出租的價格資料；5.當?shù)丶班徑貐^(qū)的林業(yè)生產(chǎn)投資收益率；6.各樹種的生長過程表、標準表、生長預測等資料；7.有關(guān)立木材積表、原木材積表、材種出材率表、立地指數(shù)表等經(jīng)營數(shù)表及測樹資料。三、其他有關(guān)的資料1.林業(yè)用地面積統(tǒng)計表；2.森林資源統(tǒng)計表（林木蓄積統(tǒng)計表）；3.森林特產(chǎn)調(diào)查統(tǒng)計表；4.森林調(diào)查薄、林相圖、森林分布圖；5.森林防火區(qū)劃圖等。四、森林資源資產(chǎn)的核查方法分為抽樣控制法、小班抽查法和全面核查法，價格鑒證評估機構(gòu)可按照不同的評估目的、評估種類、具體評估對象的特點和委托人的要求選擇使用。1.抽樣控制法是以評估對象為抽樣總體，以95%的可靠性，分設一定數(shù)量的樣地進行實地調(diào)查，要求總體蓄積量抽樣精度達到90%以上。（1）樣方的布設，據(jù)樣方布設草圖及各樣方之間的距離，在現(xiàn)地設置樣方，樣方的大小視被評估對象的規(guī)格與類型確定。（2）樣方內(nèi)測樹或評估客體的實測，在事先設計好的實測記錄表上，記錄實測數(shù)據(jù)。（3）選取有代表性的樣方，實施GPS定位，如果沒有GPS定位則要記載距離明顯標志物的距離。2.現(xiàn)場核查時拍攝必要的照片，展示評估對象的形象。五、樣地實測的注意事項1.參與實測的人員應簽名；2.大型項目的樣地實測應當有資產(chǎn)占有方或委托方的人員在場，并以見證人的資格簽名；3.注意實測項目與評估對象相吻合，不要漏項。

　　1、 Verify specific project 1: Forest land: ownership, management rights, land type, area, site quality grade, land use grade, and forest land management type. 2. In addition to the corresponding verification items for forest species, forest types should also be classified based on assessment purposes. 3. Young trees on undeveloped forest land: ownership, tree species composition, age or seedling age, afforestation time, average tree height, afforestation survival rate, afforestation preservation rate; 2、 Before conducting evaluation and estimation, the price appraisal agency must collect and master relevant technical and economic indicators of the local area, mainly including: 1. Technical standards, quotas, and related cost and expense information for forest production; 2. Quotas for wood production, sales, and related cost information; 3. Market prices of various specifications of timber and forest by-products on the benchmark date for price appraisal, as well as tax and fee collection standards during the sales process; 4. Price information for the transfer, assignment, and rental of forest land use rights in the local and adjacent areas; 5. The return on investment of forestry production in the local and neighboring areas; 6. Data on the growth process table, standard table, and growth prediction of various tree species; 7. Management data tables and tree measurement data related to standing timber volume table, log volume table, timber yield table, site index table, etc. 3、 Other relevant information: 1. Statistical table of forestry land area; 2. Forest Resource Statistics Table (Forest Volume Statistics Table); 3. Forest specialty survey and statistics table; 4. Forest survey book, forest phase map, forest distribution map; 5. Forest fire prevention zoning map, etc. 4、 The verification methods for forest resource assets are divided into sampling control method, small group sampling method, and comprehensive verification method. Price appraisal and evaluation institutions can choose to use them according to different evaluation purposes, types, specific characteristics of evaluation objects, and the requirements of the client. 1. Sampling control method is to use the evaluation object as the sampling population, with a reliability of 95%, and set up a certain number of sample plots for field investigation, requiring the sampling accuracy of the overall accumulation to reach 90% or more. (1) The layout of the sample plot is based on the sketch of the plot layout and the distance between each sample plot, and the sample plot is set up locally. The size of the sample plot is determined by the specifications and types of the evaluated object. (2) The actual measurement of trees or evaluation objects within the sample plot shall be recorded on a pre designed measurement record form, and the measured data shall be recorded. (3) Select representative sample plots and implement GPS positioning. If GPS positioning is not available, the distance to obvious landmarks should be recorded. 2. Take necessary photos during on-site inspection to showcase the image of the evaluated object. 5、 Precautions for sample site testing: 1. Personnel participating in the testing should sign; 2. The on-site testing of large-scale projects should have personnel from the asset owner or client present and sign as witnesses; 3. Pay attention to the consistency between the measured items and the evaluated objects, and do not miss any items.

　　第十二條森林資源資產(chǎn)的核查報告

　　Article 12 Verification Report on Forest Resource Assets

　　一、概況：說明被核查資產(chǎn)所在地點、資產(chǎn)類型、資產(chǎn)概況的描述；資產(chǎn)占有人情況；委托方提交的資產(chǎn)清單簡況；核查機構(gòu)、核查人員組成情況等。二、核查依據(jù)：敘述采用的標準和各種數(shù)表。三、核查目的：與評估目的相一致、協(xié)調(diào)。四、核查方法：敘述核查采用的技術(shù)方法、抽查對象抽取方法和各因子調(diào)查方法等（如目測、實測、抽樣比重、測量記錄的主要指標等）。五、核查結(jié)論：依據(jù)被核查資產(chǎn)的類型、分門別類列出資產(chǎn)清單及主要指標；分析評價委托方提交的清單的合格率、核查精度和誤差；確定委托方提交的清單的可信程度，確定該清單是否可作為價格評估的基礎(chǔ)數(shù)據(jù)。六、參加核查人員及見證人名單，核查機構(gòu)和人員簽章。七、附表，包括核查記錄表、小班一覽表、各種森林資產(chǎn)實物量統(tǒng)計表。

　　1、 Overview: A description of the location, type, and overview of the assets being verified; The situation of asset owners; Brief overview of the asset inventory submitted by the client; The composition of verification agencies and personnel. 2、 Verification basis: Describe the standards and various numerical tables used. 3、 Verification purpose: Consistent and coordinated with the evaluation purpose. 4、 Verification method: Describe the technical methods used for verification, the methods for selecting random inspection objects, and the methods for investigating various factors (such as visual inspection, actual measurement, sampling proportion, main indicators of measurement records, etc.). 5、 Verification conclusion: List the assets and their main indicators based on the type and classification of the assets being verified; Analyze and evaluate the qualification rate, verification accuracy, and errors of the list submitted by the commissioning party; Determine the credibility of the list submitted by the client and determine whether the list can serve as the basis data for price evaluation. 6、 List of personnel and witnesses participating in the verification, with signatures from the verification agency and personnel. 7、 Appendix, including verification record table, small class list, and various forest asset physical quantity statistics table.

　　第四章  森林資源資產(chǎn)價格鑒證評估的主要方法

　　Chapter 4: Main Methods for Appraisal and Evaluation of Forest Resource Asset Prices

　　第十三條森林資源資產(chǎn)價格鑒證評估

　　Article 13: Valuation and Appraisal of Forest Resource Asset Prices

　　以總體、森林類型或小班為單位進行評定估算，主要方法有市場法、收益法和成本法三種基本方法。森林資源資產(chǎn)價格鑒證評估應根據(jù)不同評估方法的適用條件、評估對象、評估目的，經(jīng)比較論證后選用兩種以上方法進行評定估算，綜合確定評估標的價格。如果只能采用一種評估方法，須說明理由。第十四條森林、林木一、市場法：是以被評估森林資源資產(chǎn)基準日市場價或相同、類似森林資源資產(chǎn)基準日市場價為基礎(chǔ)，評定估算被評估森林資源資產(chǎn)價格的一種方法。包括市場價倒算法、市場成交價比較法。1.市場價倒算法：是用被評估林木采伐后取得木材的市場銷售總收入，扣除木材經(jīng)營所消耗的成本（含有關(guān)稅費）及應得的利潤后，剩余的部分作為林木評估價格。其計算公式為：式中：P——價格評估值；W——銷售總收入；C——木材生產(chǎn)經(jīng)營成本（包括采運成本、銷售費用、管理費用、財務費用及有關(guān)稅費）；F——木材生產(chǎn)經(jīng)營合理利潤。2.市場成交價比較法：是將相同或類似的森林資源資產(chǎn)的現(xiàn)行市場成交價格作為比較基礎(chǔ)，估算擬評估森林資源資產(chǎn)價格的方法。對同一評估對象應選取三個以上參照交易案例，并從評估資料、評估參數(shù)指標等的代表性、適宜性、準確性方面，客觀分析參照交易案例，對各估算結(jié)果進行分析判斷后，可采用簡單算術(shù)平均法、加權(quán)算術(shù)平均法、中位數(shù)法、眾數(shù)法、綜合分析法等方法確定評估結(jié)果，并在評估報告中披露所采用的方法和理由。其中簡單算術(shù)平均法計算公式為：式中：P——價格評估值；X——擬評估森林資產(chǎn)的實物量；Ki——第i個參照交易案例林分質(zhì)量綜合調(diào)整系數(shù)（見附錄1）；Kbi——第i個參照交易案例物價調(diào)整系數(shù)；Gi——第i個參照交易案例市場交易價格；N——參照交易案例個數(shù)。二、收益法：包括收益現(xiàn)值法、收獲現(xiàn)值法、年金資本化法。1.收益現(xiàn)值法：是通過估算被評估森林資源資產(chǎn)在未來經(jīng)營期內(nèi)隔年的預期收益按一定的折現(xiàn)率（投資收益率）折算為現(xiàn)值，并累計求和得出被評估森林資源資產(chǎn)價格的方法。其計算公式為：式中：P——價格評估值；Ai——第i年的年凈收益；U——經(jīng)營周期；R——投資收益率；N——林分年齡。2.收獲現(xiàn)值法：是利用收獲表預測被評估林木資產(chǎn)在主伐時凈收益的折現(xiàn)值，扣除評估基準日后到主伐期間所支出的營林生產(chǎn)成本折現(xiàn)值的差額，作為被評估林木資產(chǎn)價格的方法。其計算公式為：式中：P——價格評估值；K——林分質(zhì)量綜合調(diào)整系數(shù)（見附錄1）；Au——參照林分u年主伐時的凈收益；Aa、Ab——參照林分第a、b年的間伐和其它純收益（n>a，b時，Aa、Ab=0）；u——經(jīng)營周期；n——林分年齡；Ci——評估后到主伐期間的年營林生產(chǎn)成本；r——投資收益率。在林業(yè)生產(chǎn)實踐中，間伐的成本在間伐凈收益計算時扣除了，這階段的營林成本主要是按面積分攤的年森林管護成本（V），其計算公式可簡化為：3.年金資本化法：是將被評估森林資源資產(chǎn)每年的穩(wěn)定收益作為資本投資的收益，再按恰當?shù)耐顿Y收益率求出資產(chǎn)的價格。使用該方法以實現(xiàn)森林資源永續(xù)利用為前提條件，其計算公式為：式中：P——價格評估值；A——年平均純收益；R——投資收益率。三、成本法：是以被評估森林資源資產(chǎn)的重置成本為基礎(chǔ)評定估算其價格的方法。包括重置成本法、歷史成本調(diào)整法。1.重置成本法：是按現(xiàn)時的工價及生產(chǎn)水平重新營造一塊與被評估森林資源資產(chǎn)相類似的森林資源資產(chǎn)所需的成本費用，作為被評估森林資源資產(chǎn)的價格。其計算公式為：式中：P——價格評估值；K——林分質(zhì)量綜合調(diào)整系數(shù)（見附錄1）；Ci——第i年以現(xiàn)時工價及生產(chǎn)水平為標準的生產(chǎn)成本；N——林分年齡；R——投資收益率。2.歷史成本調(diào)整法：是以投入時的成本為基礎(chǔ)，根據(jù)投入時與價格鑒證評估基準日的物價指數(shù)變化情況確定被評估林木價格為方法。其計算公式為：式中：P——價格評估值；K——林分質(zhì)量綜合調(diào)整系數(shù)（見附錄1）；Ci——第i年投入的實際成本；B——價格評估基準日物價指數(shù)；Bi——投入時的物價指數(shù)；R——利率；N——林分年齡。

　　There are three basic methods for evaluating and estimating based on population, forest type, or small group, including market method, income method, and cost method. The appraisal and evaluation of forest resource asset prices should be based on the applicable conditions, evaluation objects, and evaluation purposes of different evaluation methods. After comparison and demonstration, two or more methods should be selected for evaluation and estimation, and the price of the evaluation target should be comprehensively determined. If only one evaluation method can be used, the reasons must be explained. Article 14 Forests and Trees 1. Market Law: It is a method of evaluating and estimating the price of the evaluated forest resource assets based on the market price on the benchmark date of the evaluated forest resource assets or the market price on the benchmark date of the same or similar forest resource assets. Including market price inversion algorithm and market transaction price comparison method. 1. Market price inversion algorithm: It is to use the total market sales revenue of timber obtained after the evaluated timber is harvested, deduct the cost of timber operation (including relevant taxes and fees) and the profit due, and use the remaining part as the timber evaluation price. The calculation formula is: where P - price evaluation value; W - Total sales revenue; C - Wood production and operation costs (including transportation costs, sales expenses, management expenses, financial expenses, and related taxes and fees); F - Reasonable profit from wood production and operation. 2. Market transaction price comparison method: It is a method of estimating the price of forest resource assets to be evaluated based on the current market transaction prices of the same or similar forest resource assets. Three or more reference transaction cases should be selected for the same evaluation object, and objective analysis should be conducted on the representativeness, suitability, and accuracy of the evaluation data, evaluation parameters, and indicators. After analyzing and judging the estimation results, methods such as simple arithmetic mean, weighted arithmetic mean, median, mode, and comprehensive analysis can be used to determine the evaluation results, and the methods and reasons used should be disclosed in the evaluation report. The formula for calculating the simple arithmetic mean is: where P represents the price evaluation value; X - The physical quantity of forest assets to be evaluated; Ki - Comprehensive adjustment coefficient for forest stand quality in the i-th reference transaction case (see Appendix 1); Kbi - Price adjustment coefficient for the i-th reference transaction case; Gi - the market transaction price of the i-th reference transaction case; N - Number of reference transaction cases. 2、 Income approach: including present value of income approach, present value of earnings approach, and annuity capitalization approach. 1. Present value of income method: It is a method of estimating the expected income of the evaluated forest resource asset in the next year of future operation, converting it into present value at a certain discount rate (investment return rate), and cumulatively summing it up to obtain the price of the evaluated forest resource asset. The calculation formula is: where P - price evaluation value; Ai - Annual net income for the i-th year; U - Business cycle; R - Investment return rate; N - Forest stand age. 2. The present value of harvest method: It is a method of using a harvest table to predict the discounted value of the net income of the evaluated forest assets during the main cutting period, deducting the difference between the discounted value of the forest production costs incurred from the evaluation reference date to the main cutting period, as the price of the evaluated forest assets. The calculation formula is: where P - price evaluation value; K - Comprehensive adjustment coefficient for forest stand quality (see Appendix 1); Au - refers to the net income of the forest stand during the main cutting in year u; Aa, Ab - Referring to the thinning and other net income of the forest in the a and b years (when n>a, b, Aa、Ab=0）； U - Business cycle; N - stand age; Ci - Annual forest production cost from evaluation to main logging period; R - Investment return rate. In forestry production practice, the cost of thinning is deducted in the calculation of net income from thinning. The cost of forest management in this stage is mainly the annual forest management cost (V) allocated by area, and its calculation formula can be simplified as: 3. Annuity capitalization method: It takes the stable annual income of the evaluated forest resource assets as the capital investment income, and then calculates the asset price according to the appropriate investment return rate. The use of this method is based on the premise of achieving sustainable utilization of forest resources, and its calculation formula is: where P - price evaluation value; A - Annual average net income; R - Investment return rate. 3、 Cost method: It is a method of evaluating and estimating the price of evaluated forest resource assets based on their replacement cost. Including reset cost method and historical cost adjustment method. 1. Reset cost method: It is the cost and expense required to recreate a forest resource asset similar to the evaluated forest resource asset based on the current labor price and production level, as the price of the evaluated forest resource asset. The calculation formula is: where P - price evaluation value; K - Comprehensive adjustment coefficient for forest stand quality (see Appendix 1); Ci - Production cost in the i-th year based on current labor prices and production levels; N - stand age; R - Investment return rate. 2. Historical cost adjustment method: It is based on the cost at the time of input, and determines the price of the evaluated forest based on the changes in the price index between the time of input and the price appraisal benchmark date. The calculation formula is: where P - price evaluation value; K - Comprehensive adjustment coefficient for forest stand quality (see Appendix 1); Ci - actual cost invested in the i-th year; B - Price index on the benchmark date for price evaluation; Bi - Price index at the time of input; R - interest rate; N - Forest stand age.

　　第十五條竹林

　　Article 15 Bamboo Grove

　　一、新造竹林資產(chǎn)價格鑒證評估宜采用重置成本法，也可使用市場成交價比較法。重置成本法見公式（7），市場成交價比較法見公式（2）。二、已投產(chǎn)竹林資產(chǎn)價格鑒證評估，宜采用收益現(xiàn)值法。1.結(jié)構(gòu)不合理的花年竹林花年竹林即大小年不明顯的竹林，花年竹林收益現(xiàn)值法是將收益值分為調(diào)整期和穩(wěn)產(chǎn)期兩段進行計算。調(diào)整期應根據(jù)竹林的現(xiàn)有年齡結(jié)構(gòu)確定，但調(diào)整期最長不應超過6年?；曛窳钟览m(xù)經(jīng)營條件下的收益現(xiàn)值法計算公式如下：式中：P——價格評估值；M——調(diào)整期的年數(shù)；Ai——調(diào)整期內(nèi)第i年的凈收益；AI——進入穩(wěn)定期時的年凈收益；R——投資收益率?；曛窳钟邢弈昶诘氖找娆F(xiàn)值法計算公式如下：式中：N——有限年期。2.結(jié)構(gòu)不合理的大小年竹林評估大小年明顯的竹林，可將其看成兩個以2年為周期進行永續(xù)經(jīng)營的總體，并將其收益現(xiàn)值相加，再加上調(diào)整期內(nèi)的收益現(xiàn)值。其計算公式為：式中：P——價格評估值；M——調(diào)整期的年數(shù)；Ai——調(diào)整期內(nèi)第i年的凈收益；AI1——進入穩(wěn)定期后大年的年凈收益；AI2——進入穩(wěn)定期后小年的年凈收益；r——投資收益率。當竹林經(jīng)營為有限年期時公式如下：式中：N——有限年期。3.結(jié)構(gòu)合理的花年竹林花年竹林的竹材、竹筍產(chǎn)量穩(wěn)定，投入也穩(wěn)定，其價格鑒證評估可直接用年金資本化法，年金資本化法見公式（6）。當竹林經(jīng)營為有限年期時公式如下：式中：N——有限年期。4.結(jié)構(gòu)合理的大小年竹林大小年竹林的收入已達穩(wěn)定，但大小年的收入差異明顯。因此，可看作2年為周期的兩個總體的年金相加（永續(xù)經(jīng)營）。其計算公式為：式中：P——價格評估值；AI1——進入穩(wěn)定期后大年的年凈收益；AI2——進入穩(wěn)定期后小年的年凈收益；r——投資收益率。當竹林經(jīng)營為有限年期時公式如下：式中：N——有限年期。

　　1、 The valuation of newly constructed bamboo forest assets should adopt the reset cost method or the market transaction price comparison method. The reset cost method is shown in formula (7), and the market transaction price comparison method is shown in formula (2). 2、 The appraisal of the price of bamboo forest assets that have been put into operation should adopt the present value of earnings method. 1. The flower year bamboo forest with an unreasonable structure refers to bamboo forests with unclear size and year. The present value of income method for flower year bamboo forests divides the income value into two stages: adjustment period and stable production period for calculation. The adjustment period should be determined based on the existing age structure of the bamboo forest, but the longest adjustment period should not exceed 6 years. The formula for calculating the present value of income under the condition of sustainable management of bamboo forests in the Year of Flower is as follows: where P represents the price evaluation value; M - the number of years in the adjustment period; Ai - Net income in the i-th year of the adjustment period; AI - Annual net income when entering a stable period; R - Investment return rate. The formula for calculating the present value of income for a finite period of bamboo forest in Hua Nian is as follows: N - finite period. 2. Evaluation of bamboo forests with unreasonable structure. Bamboo forests with obvious size and year can be regarded as two populations that operate sustainably with a 2-year cycle, and their present value of income can be added together, plus the present value of income during the adjustment period. The calculation formula is: where P - price evaluation value; M - the number of years in the adjustment period; Ai - Net income in the i-th year of the adjustment period; AI1- Annual net income after entering the stable period; AI2- Annual net income for a few years after entering the stable period; R - Investment return rate. When bamboo forest management is for a limited period of time, the formula is as follows: N - Limited period. 3. A well structured bamboo forest with stable bamboo and shoot production and investment can be directly evaluated using the annuity capitalization method, as shown in formula (6). When bamboo forest management is for a limited period of time, the formula is as follows: N - Limited period. 4. The income of bamboo forests with reasonable structure has reached a stable level, but there is a significant difference in income between different years. Therefore, it can be regarded as the sum of two populations' annuities with a 2-year cycle (perpetual operation). The calculation formula is: where P - price evaluation value; AI1- Annual net income after entering the stable period; AI2- Annual net income for a few years after entering the stable period; R - Investment return rate. When bamboo forest management is for a limited period of time, the formula is as follows: N - Limited period.

　　第十六條經(jīng)濟林

　　Article 16: Economic Forests

　　一、產(chǎn)前期經(jīng)濟林資產(chǎn)價格鑒證評估產(chǎn)前期經(jīng)濟林資產(chǎn)價格鑒證評估宜選用重置成本法，在經(jīng)濟林交易市場公開、活躍、發(fā)育完善的條件下，也可使用市場成交價比較法。重置成本法見公式（7），市場成交價比較法見公式（2）。二、初產(chǎn)期經(jīng)濟林資產(chǎn)價格鑒證評估1.收益現(xiàn)值法初產(chǎn)期階段采用收益現(xiàn)值法應明確該品種經(jīng)濟林的經(jīng)濟壽命，擬評估經(jīng)濟林初產(chǎn)期和盛產(chǎn)期的平均產(chǎn)量，并分段計算。其計算公式為：式中：P——價格評估值；AI——盛產(chǎn)期平均年凈收益；AJ——經(jīng)濟壽命末經(jīng)濟林木材的凈收益；Ai——初產(chǎn)期各年的凈收益；U——經(jīng)濟壽命期；N——林分的年齡；n1——盛產(chǎn)期的開始年；K——林分質(zhì)量綜合調(diào)整系數(shù)（見附錄1）；r—投資收益率。2.市場成交價比較法，見式（2）。三、盛產(chǎn)期經(jīng)濟林資產(chǎn)價格鑒證評估1.收益現(xiàn)值法盛產(chǎn)期是經(jīng)濟林資產(chǎn)獲取收益的階段，這一階段產(chǎn)品產(chǎn)量高、收益多且相對穩(wěn)定。其計算公式為：式中：P一價格評估值；AI—盛產(chǎn)期內(nèi)年凈收益；K一林分質(zhì)量綜合調(diào)整系數(shù)（見附錄1）；u一經(jīng)濟壽命期；n一林分的年齡；r—投資收益率。2.市場成交價比較法，見公式（2）。四、衰產(chǎn)期經(jīng)濟林資產(chǎn)價格鑒證評估衰產(chǎn)期經(jīng)濟林的產(chǎn)量明顯下降，一年不如一年，繼續(xù)經(jīng)營將是高成本低收益，甚至出現(xiàn)虧損，因此，應及時采伐更新。這個階段的經(jīng)濟林資產(chǎn)可用剩余價格法進行評估。特別是喬木樹種的經(jīng)濟林中，其剩余價值主要是林木的價值。

　　1、 Pre production economic forest asset price appraisal and evaluation should use the reset cost method. Under the conditions of open, active, and well-developed economic forest trading market, the market transaction price comparison method can also be used. The reset cost method is shown in formula (7), and the market transaction price comparison method is shown in formula (2). 2、 Appraisal and Evaluation of Economic Forest Asset Prices during the Initial Production Stage 1. The present value of income method should be used during the initial production stage to determine the economic lifespan of the economic forest variety. The average yield of the economic forest during the initial and peak production stages should be evaluated and calculated in stages. The calculation formula is: where P - price evaluation value; AI - Average annual net income during the peak production period; AJ - Net income of economic forest timber at the end of its economic lifespan; Ai - Net income for each year during the initial production period; U - Economic lifespan; N - age of the forest stand; N1- the starting year of the peak production period; K - Comprehensive adjustment coefficient for forest stand quality (see Appendix 1); R - Investment return rate. 2. Market transaction price comparison method, see equation (2). 3、 Appraisal and evaluation of economic forest asset prices during the peak production period: 1. Present value method of income. The peak production period is the stage when economic forest assets obtain income, during which the product output is high, the income is abundant, and relatively stable. The calculation formula is: where P is the price evaluation value; AI - Annual net income during the peak production period; K - Comprehensive adjustment coefficient for forest stand quality (see Appendix 1); U - Economic lifespan; The age of a forest stand; R - Investment return rate. 2. Market transaction price comparison method, see formula (2). 4、 Appraisal and evaluation of asset prices for economic forests during the decline period: The yield of economic forests during the decline period has significantly decreased year by year, and continuing to operate will result in high costs, low returns, and even losses. Therefore, timely logging and renewal should be carried out. The economic forest assets at this stage can be evaluated using the residual price method. Especially in economic forests of tree species, their residual value is mainly the value of the trees.

　　第十七條林地

　　Article 17 Forest Land

　　一、市場法1.市場成交價比較法：是以具有相同或類似條件的林地的現(xiàn)行市價作為比較基礎(chǔ)，評定估算林地價格的方法。評估時應選取三個以上與擬評估的林地條件相似的參照交易案例，并從評估資料、評估參數(shù)指標等的代表性、適宜性、準確性方面，客觀分析參照交易案例，對各估算結(jié)果進行分析判斷后，可采用簡單算術(shù)平均法、加權(quán)算術(shù)平均法、中位數(shù)法、眾數(shù)法、綜合分析法等方法確定評估結(jié)果，并在價格鑒證評估報告中披露所采用的方法和理由。其中簡單算術(shù)平均法計算公式為：式中：P——價格評估值；S——擬評估林地面積；Ki——林地質(zhì)量調(diào)整系數(shù)；Kbi——物價指數(shù)調(diào)整系數(shù)；Gi——參照案例的單位面積林地交易價格；N——參照交易案例個數(shù)。2.林地期望價法：是以實現(xiàn)森林永續(xù)利用為前提，并假定每個輪伐期林地上的收益相同，支出也相同，從無林地造林開始進行計算，將無窮多個輪伐期的凈收益全部折為現(xiàn)值累加求和作為擬評估林地資產(chǎn)的價格。其計算公式為：式中：P——林地期望價；Au——林分u年主伐時的凈收益；Aa.Ab——分別為一個輪伐期內(nèi)的第a年、第b年間伐或其他凈收益；C——各年度營林直接投資；V——平均營林生產(chǎn)間接費用；U——輪伐期；一投資收益率。有限年期林地期望價法公式：式中：N——林地使用權(quán)期限。3.年金資本化法：是以實現(xiàn)森林永續(xù)利用為前提，且林地每年有穩(wěn)定的收益，按恰當?shù)耐顿Y收益率求出林地資產(chǎn)價格的方法。見公式（6）。有限年期年金資本化法公式：式中：Pn——林地使用權(quán)為n年的價格評估值；A——年平均純收益；N——林地使用權(quán)期限；r——投資收益率。4.林地費用價法：是用取得林地所需要的費用和把林地維持到現(xiàn)在狀態(tài)所需的費用來確定林地價格的方法，其計算公式為：式中：P——林地價格評估值；CI——林地購置費；Ci——林地購置后第i年的林地改良費；n一林地購置年限；r—投資收益率。

　　1、 Market method 1. Market transaction price comparison method: It is a method of evaluating and estimating the price of forest land based on the current market price of forest land with the same or similar conditions. When evaluating, three or more reference transaction cases with similar conditions to the forest land to be evaluated should be selected, and the representativeness, suitability, and accuracy of the evaluation data, evaluation parameters, and indicators should be objectively analyzed. After analyzing and judging the estimation results, methods such as simple arithmetic mean, weighted arithmetic mean, median, mode, and comprehensive analysis can be used to determine the evaluation results, and the methods and reasons used should be disclosed in the price appraisal evaluation report. The formula for calculating the simple arithmetic mean is: where P represents the price evaluation value; S - Proposed assessment of forest area; Ki - Forest land quality adjustment coefficient; Kbi - Price Index Adjustment Coefficient; Gi - transaction price of forest land per unit area based on the reference case; N - Number of reference transaction cases. 2. Expected value method for forest land: It is based on the premise of achieving sustainable forest use, assuming that the income and expenditure on forest land are the same during each rotation period. Starting from afforestation without forest land, the calculation is carried out, and the net income of infinite rotation periods is converted into present value and accumulated as the price of the forest land asset to be evaluated. The calculation formula is: where P - expected price of forest land; Au - Net income of the forest stand during the annual main cutting; Aa. Ab - Refers to the net income or other net income earned during the a-th and b-th years of a rotation period, respectively; C - Direct investment in forest management for each year; V - Average indirect cost of forest production; U - Rotation period; Investment return rate. Formula for the Expected Price Method of Forest Land with Limited Term: In the formula, N represents the term of the forest land use right. 3. Annuity capitalization method: It is a method of calculating the asset price of forest land based on the premise of achieving sustainable forest use and stable annual income from forest land, using an appropriate investment return rate. Refer to formula (6). Formula for capitalization method of limited term annuity: In the formula: Pn - the price evaluation value of forest land use rights for n years; A - Annual average net income; N - Term of Forest Land Use Right; R - Investment return rate. 4. Forest land cost price method: It is a method of determining the forest land price based on the cost required to acquire the forest land and the cost required to maintain the forest land in its current state. The calculation formula is: P - Forest land price evaluation value; CI - Forest land purchase cost; Ci - Forest land improvement fee in the i-th year after the purchase of forest land; N - Purchase period of forest land; R - Investment return rate.

　　第十八條森林景觀

　　Article 18 Forest Landscape

　　一、市場法1.市場成交價比較法：是以相同或類似森林景觀資產(chǎn)的市場價格作為比較基礎(chǔ)，評定估算評估對象價格的方法。其計算公式為：式中：P——價格評估值；S——擬評估森林景觀資產(chǎn)的有效利用面積；Ki——森林景觀質(zhì)量調(diào)整系數(shù)；Kbi——旅游消消費水平調(diào)整系數(shù)；Gi——參照案例的單位有效利用面積的市場價格；N——參照交易案例個數(shù)。2.年金資本化法：對市場發(fā)育比較成熟，年均收益相對穩(wěn)定，景觀資源開發(fā)、建設和管理已日趨完善的森林景觀資產(chǎn)的價格鑒證評估宜選擇年金資本化法。見公式（6）。二、重置成本法森林景觀資產(chǎn)的重置成本包括森林和旅游設備的重置成本。森林景觀資產(chǎn)重置成本法的計算公式為：式中：P——價格評估值；K——森林景觀質(zhì)量調(diào)整系數(shù)；Ci——第i年的營林投入；CI——旅游設施價格評估值；n——林齡；r——投資收益率。第五章森林資源資產(chǎn)價格鑒證評估基本要求

　　1、 Market method 1. Market transaction price comparison method: It is a method of evaluating and estimating the price of the evaluated object based on the market price of the same or similar forest landscape assets. The calculation formula is: where P - price evaluation value; S - The effective utilization area of forest landscape assets to be evaluated; Ki - forest landscape quality adjustment coefficient; Kbi - Adjustment coefficient for tourism consumption level; Gi - the market price of the effective utilization area per unit based on the reference case; N - Number of reference transaction cases. 2. Annuity capitalization method: For the price appraisal and evaluation of forest landscape assets with mature market development, relatively stable annual returns, and increasingly perfect landscape resource development, construction, and management, the annuity capitalization method should be selected. Refer to formula (6). 2、 The reset cost method for forest landscape assets includes the reset cost of forests and tourism equipment. The calculation formula for the forest landscape asset reset cost method is: where P - price evaluation value; K - Forest landscape quality adjustment coefficient; Ci - Forest investment in the i-th year; CI - Evaluation Value of Tourism Facility Prices; N - Lin Ling; R - Investment return rate. Chapter 5 Basic Requirements for Forest Resource Asset Price Appraisal and Evaluation

　　第十九條執(zhí)行森林資源資產(chǎn)價格

　　Article 19: Implementation of Forest Resource Asset Prices

　　鑒證評估業(yè)務，應當具備森林資源資產(chǎn)價格鑒證評估的專業(yè)知識和實踐經(jīng)驗，能夠勝任所執(zhí)行的森林資源資產(chǎn)價格鑒證評估業(yè)務。當執(zhí)行某項特定業(yè)務缺乏相關(guān)的專業(yè)知識和經(jīng)驗時，應當采取彌補措施，包括聘請林業(yè)專業(yè)技術(shù)人員或者相關(guān)專業(yè)機構(gòu)協(xié)助工作等。

　　The authentication and evaluation business should possess professional knowledge and practical experience in forest resource asset price authentication and evaluation, and be capable of performing the forest resource asset price authentication and evaluation business. When there is a lack of relevant professional knowledge and experience in performing a specific business, remedial measures should be taken, including hiring forestry professionals or relevant professional institutions to assist with the work.

　　第二十條價格鑒證評估專業(yè)人員應當在價格鑒證評估報告中對森林資源資產(chǎn)的權(quán)屬狀況、自然條件、地理分布、生產(chǎn)經(jīng)營情況進行恰當描述。對評估范圍內(nèi)具有典型代表性或者經(jīng)濟價值高的森林資源資產(chǎn)，應當進行重點描述。

　　Article 20: Price appraisal and evaluation professionals shall provide appropriate descriptions of the ownership status, natural conditions, geographical distribution, and production and operation of forest resource assets in the price appraisal and evaluation report. Forest resource assets with typical representativeness or high economic value within the evaluation scope should be described with emphasis.

　　第二十一條價格鑒證評估專業(yè)人員應當在價格鑒證評估報告中披露利用森林資源資產(chǎn)核查報告的情況。

　　Article 21: Price appraisal and evaluation professionals shall disclose the situation of utilizing forest resource asset verification reports in the price appraisal and evaluation report.

　　第二十二條價格鑒證評估專業(yè)人員應當在價格鑒證評估報告中披露重大事項對評估結(jié)論可能產(chǎn)生的影響，包括林地使用費用支付方法的影響、森林資源資產(chǎn)存在的抵押及其他權(quán)利受限情形等。

　　Article 22: Price appraisal professionals shall disclose in the price appraisal report the potential impact of significant issues on the appraisal conclusion, including the influence of payment methods for forest land use fees, the existence of mortgages on forest resource assets, and other restricted rights.

　　第二十三條采用市場法評估森林資源資產(chǎn)時，應當考慮：1.森林資源資產(chǎn)市場的市場活躍程度，市場提供足夠數(shù)量可比森林資源資產(chǎn)交易數(shù)據(jù)的可能性及其可靠性；2.森林資源所在地域的差異性對森林資源資產(chǎn)交易價格的影響；3.森林資源資產(chǎn)的用途和功能對交易價格的影響；4.不同林分質(zhì)量、立地等級、地利條件、交易情況等因素對森林資源資產(chǎn)價格的影響。

　　Article 23: When using the market approach to evaluate forest resource assets, consideration should be given to: 1. The market activity level of the forest resource asset market, the possibility and reliability of the market providing a sufficient amount of comparable forest resource asset trading data; 2. The impact of regional differences in the location of forest resources on the trading prices of forest resource assets; 3. The impact of the use and function of forest resource assets on transaction prices; 4. The impact of different forest stand qualities, site grades, geographical conditions, trading conditions, and other factors on the price of forest resource assets.

　　第二十四條采用收益法評估森林資源資產(chǎn)時，應當考慮：1.森林資源結(jié)構(gòu)、功能、質(zhì)量、自然生長力等對收益的影響；2.森林資源管理相關(guān)法律、行政法規(guī)、財政補貼政策、采伐制度等對收益的影響；3.根據(jù)森林資源資產(chǎn)的特點、經(jīng)營類型、風險因素等相關(guān)條件合理確定折現(xiàn)率；4.森林資源采伐方式和采伐周期對收益的影響。

　　Article 24: When using the income method to evaluate forest resource assets, the following factors should be considered: 1. The impact of forest resource structure, function, quality, natural growth capacity, etc. on income; 2. The impact of forest resource management related laws, administrative regulations, financial subsidy policies, logging systems, etc. on revenue; 3. Reasonably determine the discount rate based on the characteristics, management types, risk factors, and other relevant conditions of forest resource assets; 4. The impact of forest resource harvesting methods and harvesting cycles on income.

　　第二十五條采用成本法評估森林資源資產(chǎn)時，應當考慮：1.森林資源培育過程的復雜性對成本的影響；2.森林資源經(jīng)營的長期性對價值的影響；3.森林資源質(zhì)量對價值的影響；4.森林資源培育技術(shù)、林地利用方式等造成的影響。

　　Article 25: When using the cost method to evaluate forest resource assets, consideration should be given to: 1. The impact of the complexity of the forest resource cultivation process on costs; 2. The long-term impact of forest resource management on its value; 3. The impact of forest resource quality on value; 4. The impact of forest resource cultivation techniques and forest land utilization methods.

　　第六章 附則

　　Chapter 6 Supplementary Provisions

　　第二十六條本規(guī)范由中國價格協(xié)會負責解釋。

　　Article 26: This regulation shall be interpreted by the China Price Association.

　　第二十七條本規(guī)范自發(fā)布之日起實施。

　　Article 27: This standard shall come into effect from the date of its publication.

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