近年做了不少林木資產(chǎn)市場(chǎng)價(jià)值評(píng)估項(xiàng)目，簡(jiǎn)單分享下項(xiàng)目過(guò)程。聽(tīng)前輩們說(shuō)，以前我們資產(chǎn)評(píng)估師還不能簽字這類報(bào)告，需要“森林資源資產(chǎn)評(píng)估咨詢?nèi)藛T”資格才行。直至2013年，由中國(guó)資產(chǎn)評(píng)估協(xié)會(huì)制定、發(fā)布的《資產(chǎn)評(píng)估準(zhǔn)則——森林資源資產(chǎn)》，旨在規(guī)范注冊(cè)資產(chǎn)評(píng)估師執(zhí)行森林資源資產(chǎn)評(píng)估業(yè)務(wù)行為，維護(hù)社會(huì)公共利益和當(dāng)事人合法權(quán)益。此后資產(chǎn)評(píng)估師才開(kāi)展該項(xiàng)資產(chǎn)評(píng)估業(yè)務(wù)。1、目前所使用的準(zhǔn)則：中評(píng)協(xié)關(guān)于印發(fā)《資產(chǎn)評(píng)估執(zhí)業(yè)準(zhǔn)則——森林資源資產(chǎn)》的通知，中評(píng)協(xié)〔2017〕41號(hào)；準(zhǔn)則主要內(nèi)容：基本遵循操作要求評(píng)估方法披露要求2、目前所使用的規(guī)范：《森林資源資產(chǎn)評(píng)估技術(shù)規(guī)范（LY/T2407-2015）》；規(guī)范更詳細(xì)說(shuō)明了執(zhí)行森林資源資產(chǎn)評(píng)估的程序、評(píng)估所需要的資料、評(píng)估核查事項(xiàng)和內(nèi)容以及方法、森林資源資產(chǎn)評(píng)估方法。3、最新技術(shù)規(guī)范：由國(guó)家林業(yè)和草原局發(fā)布的《森林資源價(jià)值核算和資產(chǎn)評(píng)估技術(shù)規(guī)范》（LY/T 2407—2025）正式對(duì)外公布，將于2025年11月1日起實(shí)施。

　　In recent years, I have conducted many forest asset market value assessment projects. Let me briefly share the project process. According to our predecessors, asset appraisers used to be unable to sign such reports and required the qualification of "forest resource asset appraisal consultant". Until 2013, the "Asset Appraisal Standards - Forest Resource Assets" formulated and released by the China Asset Appraisal Association aimed to standardize the execution of forest resource asset appraisal business by registered asset appraisers, safeguard social public interests and the legitimate rights and interests of parties involved. Afterwards, the asset appraiser carried out the asset appraisal business. 1. The current guidelines used: Notice of the China Evaluation Association on Issuing the "Asset Evaluation Practice Standards - Forest Resource Assets", Zhongpingxie [2017] No. 41; Main content of the guidelines: Basic compliance with operational requirements, evaluation method disclosure requirements. 2. Currently used standards: "Technical Specifications for Forest Resource Asset Evaluation (LY/T2407-2015)"; The standard provides a more detailed explanation of the procedures for conducting forest resource asset assessments, the necessary materials for the assessments, the items and contents of the assessments, as well as the methods used for forest resource asset assessments. 3. Latest technical specifications: The "Technical Specifications for Forest Resource Value Accounting and Asset Evaluation" (LY/T 2407-2025) issued by the State Forestry and Grassland Administration has been officially announced and will be implemented from November 1, 2025.

　　實(shí)物案例分享Cold Dew1、項(xiàng)目洽談階段收集資料：林場(chǎng)不動(dòng)產(chǎn)權(quán)證、山權(quán)林權(quán)證、《皆伐設(shè)計(jì)說(shuō)明書》；2、評(píng)估目的：XX公司擬公開(kāi)掛牌轉(zhuǎn)讓位于XX國(guó)儲(chǔ)林項(xiàng)目XX年規(guī)劃伐區(qū)活立木資產(chǎn)，特委托我公司對(duì)涉及公開(kāi)掛牌轉(zhuǎn)讓的林木資產(chǎn)價(jià)格進(jìn)行評(píng)估，為XX公司進(jìn)行公開(kāi)掛牌轉(zhuǎn)讓資產(chǎn)提供價(jià)格參考。3、評(píng)估范圍和評(píng)估對(duì)象：XX公司擬公開(kāi)掛牌轉(zhuǎn)讓的位于XX國(guó)儲(chǔ)林項(xiàng)目XX年規(guī)劃伐區(qū)活立木資產(chǎn)，主要為XX林場(chǎng)XX分場(chǎng)A林班（5.1、8.1、15.1等小班）共36.76公頃巨尾桉活立木。該林木為與XX國(guó)營(yíng)XX林場(chǎng)合作造林所得，林權(quán)證號(hào)為《山權(quán)林權(quán)證》（第XX號(hào)）。林種：短輪伐期用材林；起源：萌芽；林齡：7年；株數(shù)：39,060株；林分蓄積4,651立方米，出材：3,883立方米；采訪類型：主伐；采伐方式：皆伐。林木資產(chǎn)經(jīng)營(yíng)管理水平一般，林分生長(zhǎng)水平中等，林場(chǎng)運(yùn)輸條件一般。4、評(píng)估方法（一）評(píng)估方法適用性分析根據(jù)《資產(chǎn)評(píng)估執(zhí)業(yè)準(zhǔn)則——森林資源資產(chǎn)》，執(zhí)行森林資源資產(chǎn)評(píng)估業(yè)務(wù)，應(yīng)當(dāng)根據(jù)評(píng)估對(duì)象、評(píng)估目的、價(jià)值類型、資料收集等情況，分析市場(chǎng)法、收益法和成本法三種資產(chǎn)評(píng)估基本方法的適用性，選擇評(píng)估方法。本次評(píng)估的是林木資產(chǎn)市場(chǎng)價(jià)值，結(jié)合評(píng)估對(duì)象的資產(chǎn)類型、林種、林分齡組、評(píng)估所采用的價(jià)值類型、本次評(píng)估目的、以及本次評(píng)估收集的資料等實(shí)際情況，本次評(píng)估選用市場(chǎng)法對(duì)委估對(duì)象進(jìn)行評(píng)估。（二）評(píng)估方法簡(jiǎn)介參照《森林資源資產(chǎn)評(píng)估技術(shù)規(guī)范（LY/T2407-2015）》，森林資源評(píng)估的市場(chǎng)法又分為木材市場(chǎng)價(jià)倒算法、市場(chǎng)成交價(jià)比較法，本次使用木材市場(chǎng)價(jià)倒算法。木材市場(chǎng)價(jià)倒算法(又稱剩余價(jià)值法):是將被評(píng)估的林木皆伐后所得木材的市場(chǎng)銷售總收入，扣除木材生產(chǎn)經(jīng)營(yíng)所耗費(fèi)的成本和合理利潤(rùn)，剩余價(jià)值部分作為林木資產(chǎn)評(píng)估值的一種方法。其計(jì)算公式為： E=W-C-F式中：E-林木資產(chǎn)評(píng)估值；W-木材銷售總收入；C-木材生產(chǎn)經(jīng)營(yíng)成本（包含采運(yùn)成本、銷售費(fèi)用、管理費(fèi)用及有關(guān)稅費(fèi)）；F-木材生產(chǎn)經(jīng)營(yíng)利潤(rùn)。（三）評(píng)估測(cè)算過(guò)程本次以巨尾桉（XX林場(chǎng)XX分場(chǎng)35林班15.1 小班）為典型案例XX林場(chǎng)XX分場(chǎng)35林班5.1小班巨尾桉，共10.15公頃巨尾桉，該林木為跟XX林場(chǎng)合作造林所得，林權(quán)證號(hào)為《山權(quán)林權(quán)證》（第二號(hào)）。林種為短輪伐期用材林，起源為萌芽，林齡7年，郁閉度0.7，平均直徑12.9cm，平均樹(shù)高16.5m，株數(shù)10,637 株林分蓄積1,278立方米，出材1,068.04立方米，采訪類型為主伐，采伐方式為皆伐。林木資產(chǎn)經(jīng)營(yíng)管理水平一般，林分生長(zhǎng)水平中等，林場(chǎng)運(yùn)輸條件一般。1、木材銷售收入木材銷價(jià)以XX市、XX地區(qū)木材市場(chǎng)平均銷售價(jià)為基礎(chǔ)，參考其周邊縣市木材銷售情況綜合分析后，確定各樹(shù)種各材種平均木材銷售價(jià)格。根據(jù)市場(chǎng)調(diào)查，7年齡、10-14cm直徑桉木到廠價(jià)格在510-550元/噸，本次評(píng)估取平均值530元/噸。2、木材生產(chǎn)經(jīng)營(yíng)成本按委估林木資產(chǎn)的分布、地利條件及當(dāng)?shù)啬静纳a(chǎn)的實(shí)際情況確定，其中伐區(qū)設(shè)計(jì)費(fèi)按出材量計(jì)費(fèi)，其他按出材量計(jì)算，木材生產(chǎn)成本主要指采伐成本、短途運(yùn)費(fèi)及道路維修養(yǎng)護(hù)費(fèi)等。（1）伐區(qū)設(shè)計(jì)費(fèi)：按出材量9元/立方米。（2）直接采伐成本（砍工、除草、打堆抓機(jī)上車）：150 元/噸。（3）道路維護(hù)及短途集運(yùn)材成本：130 元/噸。（4）銷售費(fèi)用：銷售價(jià)的1%。（5）管理費(fèi)：銷售價(jià)的1.8%。（6）不可預(yù)見(jiàn)費(fèi)：銷售價(jià)的1%。（7）稅費(fèi)：無(wú)相關(guān)稅費(fèi)。3、木材生產(chǎn)經(jīng)營(yíng)段利潤(rùn)：按木材直接采伐成本的8%計(jì)算。4、林木資產(chǎn)評(píng)估值：林木資產(chǎn)評(píng)估值計(jì)算過(guò)程如下：采用木材市場(chǎng)價(jià)倒算法計(jì)算得出XX林場(chǎng)XX分場(chǎng)35林班15.1 小班林木資產(chǎn)評(píng)估價(jià)值為269,800元，同理可得出其他林班小班林木資產(chǎn)評(píng)估價(jià)值。

　　Sharing of physical cases Cold Dew1, collection of materials during project negotiation stage: forest real estate ownership certificate, mountain forest ownership certificate, "Clear cutting Design Specification"; 2. Purpose of evaluation: XX company intends to publicly list and transfer the standing timber assets located in the planned logging area of XX country's forest storage project in XX year. We hereby entrust our company to evaluate the prices of the forest assets involved in the public listing and transfer, providing price reference for XX company's public listing and transfer of assets. 3. Scope and Object of Evaluation: XX Company intends to publicly list and transfer the standing timber assets located in the planned logging area of XX National Forest Reserve Project in XX year, mainly consisting of 36.76 hectares of Eucalyptus grandis standing timber in Forest Class A (5.1, 8.1, 15.1, etc.) of XX Branch of XX Forest Farm. The forest is obtained through cooperation with XX state-owned XX forest farm for afforestation, and the forest right certificate number is "Mountain Right Forest Right Certificate" (No. XX). Forest type: Short rotation timber forest; Origin: Sprout; Lin Ling: 7 years; Number of plants: 39060 plants; The forest has a storage volume of 4651 cubic meters and a yield of 3883 cubic meters; Interview type: main attacker; Harvesting method: Clear cutting. The management level of forest assets is average, the growth level of forest stands is moderate, and the transportation conditions of forest farms are average. 4. Evaluation Method (1) Applicability Analysis of Evaluation Method According to the "Guidelines for Asset Evaluation Practice - Forest Resource Assets", when carrying out forest resource asset evaluation business, the applicability of the three basic asset evaluation methods of market method, income method, and cost method should be analyzed based on the evaluation object, evaluation purpose, value type, data collection, etc., and the evaluation method should be selected. The current evaluation focuses on the market value of forest assets. Taking into account the asset type, forest type, stand age group, value type used in the evaluation, the purpose of this evaluation, and the data collected for this evaluation, the market method is used to evaluate the subject property. （2） Introduction to Evaluation Methods: Referring to the Technical Specification for Forest Resource Asset Evaluation (LY/T2407-2015), the market method for forest resource evaluation is divided into the wood market price inversion algorithm and the market transaction price comparison method. This time, the wood market price inversion algorithm is used. Timber market price inversion algorithm (also known as residual value method): It is a method of evaluating the value of timber assets by deducting the cost and reasonable profit of timber production and operation from the total market sales revenue of timber obtained after the evaluated timber has been cut down. The calculation formula is: E=W-C-F, where E represents the assessed value of forest assets; W-Total revenue from timber sales; C-Wood production and operation costs (including transportation costs, sales expenses, management expenses, and related taxes and fees); F - Profit from wood production and operation. （3） The evaluation and calculation process is based on the typical case of Eucalyptus grandiflorus (Class 15.1, Branch 35, XX Forest Farm), with a total area of 10.15 hectares of Eucalyptus grandiflorus in Class 5.1, Branch 35, XX Forest Farm. The forest is obtained through cooperation with XX Forest Farm for afforestation, and the forest right certificate number is "Mountain Right Forest Certificate" (No. 2). The forest type is a short rotation timber forest, originating from germination, with a forest age of 7 years, a canopy density of 0.7, an average diameter of 12.9cm, an average tree height of 16.5m, and 10637 trees. The forest has a total volume of 1278 cubic meters and a yield of 1068.04 cubic meters. The interview type is main cutting, and the harvesting method is all cutting. The management level of forest assets is average, the growth level of forest stands is moderate, and the transportation conditions of forest farms are average. 1. The sales revenue of timber is based on the average sales price of the timber market in XX city and XX region, and after comprehensive analysis of the timber sales situation in surrounding counties and cities, the average timber sales price of each tree species and timber species is determined. According to market research, the price of 7-year-old eucalyptus wood with a diameter of 10-14cm to the factory ranges from 510-550 yuan/ton, and the average value for this evaluation is 530 yuan/ton. 2. The cost of timber production and operation is determined based on the distribution of estimated forest assets, geographical conditions, and the actual situation of local timber production. The design fee for logging areas is calculated based on the amount of timber produced, while others are calculated based on the amount of timber produced. The cost of timber production mainly refers to the cost of logging, short distance transportation, and road maintenance and upkeep fees. (1) Design fee for cutting area: 9 yuan/cubic meter based on the output of materials. (2) Direct logging cost (including chopping, weeding, and loading the pile grabber): 150 yuan/ton. (3) Road maintenance and short distance transportation cost: 130 yuan/ton. (4) Selling expenses: 1% of the selling price. (5) Management fee: 1.8% of the selling price. (6) Unforeseeable expenses: 1% of the sales price. (7) Taxes and Fees: No relevant taxes or fees. 3. Profit of timber production and operation segment: calculated at 8% of the direct logging cost of timber. 4. Forest asset evaluation value: The calculation process of forest asset evaluation value is as follows: using the wood market price inversion algorithm, the forest asset evaluation value of 35 forest classes and 15.1 small classes in XX branch of XX forest farm is calculated to be 269800 yuan. Similarly, the forest asset evaluation value of other forest classes and small classes can be obtained.

　　林木資產(chǎn)評(píng)估項(xiàng)目總結(jié)Cold Dew在執(zhí)行林木資產(chǎn)評(píng)估中，評(píng)估資料收集時(shí)，必須收集產(chǎn)權(quán)文件：不動(dòng)產(chǎn)權(quán)證書、山權(quán)林權(quán)證；重點(diǎn)林木儲(chǔ)量報(bào)告：林場(chǎng)出材測(cè)量報(bào)告或儲(chǔ)量報(bào)告或儲(chǔ)備林調(diào)查報(bào)告或林班《皆伐設(shè)計(jì)說(shuō)明書》等有關(guān)于涉及評(píng)估的伐區(qū)林木資源量數(shù)據(jù)的報(bào)告資料。在執(zhí)行林木資產(chǎn)評(píng)估中，現(xiàn)場(chǎng)勘察時(shí)，要做好核查工作。抽樣調(diào)查法、小班調(diào)繪法、實(shí)測(cè)法，應(yīng)當(dāng)根據(jù)委估林木資產(chǎn)進(jìn)行選擇對(duì)應(yīng)方法對(duì)森林資源資產(chǎn)清單的準(zhǔn)確程度進(jìn)行調(diào)查核實(shí)，并形成工作底稿。在執(zhí)行林木資產(chǎn)評(píng)估中，評(píng)估報(bào)告特別事項(xiàng)說(shuō)明中：應(yīng)當(dāng)就“林班面積、蓄積量、出材量”所引用的報(bào)告進(jìn)行說(shuō)明；應(yīng)當(dāng)說(shuō)明，評(píng)估人員評(píng)估清查中，使用了什么方法或者儀器進(jìn)行實(shí)地勘察，以及其他事項(xiàng)說(shuō)明。

　　Summary of Forest Asset Evaluation Project Cold Dew During the execution of forest asset evaluation, when collecting evaluation data, it is necessary to collect property rights documents: real estate ownership certificate, mountain forest ownership certificate; Key Forest Reserve Report: Forest farm logging measurement report, reserve report, reserve forest investigation report, or forest crew's "Clear Cutting Design Specification" report that contains data on the amount of forest resources involved in the assessment of the logging area. During the execution of forest asset assessment, verification work should be done well during on-site investigation. Sampling survey method, small group mapping method, and actual measurement method should select corresponding methods based on the estimated forest assets to investigate and verify the accuracy of the forest resource asset list, and form a working paper. In the evaluation of forest assets, the special items in the evaluation report should be explained regarding the reports cited for "forest area, stock volume, and timber output"; It should be explained what methods or instruments were used by the evaluators for on-site investigation during the assessment and inventory, as well as other matters.

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