各省、自治區(qū)、直轄市、計(jì)劃單列市財(cái)政廳（局）、林業(yè)廳（局）、新疆生產(chǎn)建設(shè)兵團(tuán)財(cái)務(wù)局、林業(yè)局：

　　To the finance departments (bureaus), forestry departments (bureaus), Xinjiang Production and Construction Corps finance bureaus, and forestry bureaus of all provinces, autonomous regions, municipalities directly under the central government, and cities specifically designated in the state plan:

　　為落實(shí)《中共中央國(guó)務(wù)院關(guān)于加快林業(yè)發(fā)展的決定》（中發(fā)[2003]9號(hào)），加強(qiáng)森林資源資產(chǎn)評(píng)估管理工作，規(guī)范森林資源資產(chǎn)評(píng)估行為，維護(hù)社會(huì)公共利益和資產(chǎn)評(píng)估各方當(dāng)事人的合法權(quán)益，根據(jù)《中華人民共和國(guó)森林法》、《國(guó)有資產(chǎn)評(píng)估管理辦法》（國(guó)務(wù)院令第91號(hào)）等法律法規(guī)，財(cái)政部、國(guó)家林業(yè)局聯(lián)合制定了《森林資源資產(chǎn)評(píng)估管理暫行規(guī)定》?，F(xiàn)予印發(fā)，請(qǐng)遵照?qǐng)?zhí)行。

　　In order to implement the Decision of the Central Committee of the Communist Party of China and the State Council on Accelerating Forestry Development (Zhongfa [2003] No. 9), strengthen the management of forest resource asset evaluation, standardize forest resource asset evaluation behavior, safeguard social public interests and the legitimate rights and interests of all parties involved in asset evaluation, and in accordance with laws and regulations such as the Forest Law of the People's Republic of China and the Measures for the Administration of State owned Asset Evaluation (State Council Decree No. 91), the Ministry of Finance and the State Forestry Administration jointly formulated the Interim Provisions on the Management of Forest Resource Asset Evaluation. It is hereby issued for your compliance and execution.

　　附件：森林資源資產(chǎn)評(píng)估管理暫行規(guī)定

　　Attachment: Interim Provisions on the Evaluation and Management of Forest Resource Assets

　　二OO六年十二月二十五日

　　December 25th, 2006

　　附件：

　　enclosure:

　　森林資源資產(chǎn)評(píng)估管理暫行規(guī)定

　　Interim Provisions on the Evaluation and Management of Forest Resource Assets

　　第一章 總 則

　　Chapter 1 General Provisions

　　第一條

　　Article 1

　　為加強(qiáng)森林資源資產(chǎn)評(píng)估管理工作，規(guī)范森林資源資產(chǎn)評(píng)估行為，維護(hù)社會(huì)公共利益和資產(chǎn)評(píng)估各方當(dāng)事人的合法權(quán)益,根據(jù)《中華人民共和國(guó)森林法》、《國(guó)有資產(chǎn)評(píng)估管理辦法》（國(guó)務(wù)院令第91號(hào)）、《中共中央

　　In order to strengthen the management of forest resource asset assessment, standardize forest resource asset assessment behavior, safeguard social public interests and the legitimate rights and interests of all parties involved in asset assessment, in accordance with the Forest Law of the People's Republic of China, the Measures for the Administration of State owned Asset Assessment (State Council Order No. 91), and the Central Committee of the Communist Party of China

　　國(guó)務(wù)院關(guān)于加快林業(yè)發(fā)展的決定》（中發(fā)〔2003〕9號(hào)）等法律法規(guī)，制定本規(guī)定。

　　This regulation is formulated in accordance with laws and regulations such as the Decision of the State Council on Accelerating Forestry Development (Zhongfa [2003] No. 9).

　　第二條 在中華人民共和國(guó)境內(nèi)從事森林資源資產(chǎn)評(píng)估，除法律、法規(guī)另有規(guī)定外，適用本規(guī)定。

　　Article 2: Unless otherwise provided by laws and regulations, this provision shall apply to forest resource asset assessment conducted within the territory of the People's Republic of China.

　　第三條 本規(guī)定所指森林資源資產(chǎn)，包括森林、林木、林地、森林景觀資產(chǎn)以及與森林資源相關(guān)的其他資產(chǎn)。

　　Article 3: The forest resource assets referred to in these regulations include forests, trees, forest land, forest landscape assets, and other assets related to forest resources.

　　第四條 森林資源資產(chǎn)評(píng)估是指評(píng)估人員依據(jù)相關(guān)法律、法規(guī)和資產(chǎn)評(píng)估準(zhǔn)則，在評(píng)估基準(zhǔn)日，對(duì)特定目的和條件下的森林資源資產(chǎn)價(jià)值進(jìn)行分析、估算，并發(fā)表專業(yè)意見的行為和過(guò)程。

　　Article 4 Forest resource asset assessment refers to the behavior and process in which assessors analyze and estimate the value of forest resource assets under specific purposes and conditions based on relevant laws, regulations, and asset assessment criteria on the assessment reference date, and provide professional opinions.

　　第五條 國(guó)有森林資源資產(chǎn)評(píng)估項(xiàng)目，實(shí)行核準(zhǔn)制和備案制。

　　Article 5: State owned forest resource asset evaluation projects shall be subject to approval and filing systems.

　　東北、內(nèi)蒙古重點(diǎn)國(guó)有林區(qū)森林資源資產(chǎn)評(píng)估項(xiàng)目，實(shí)行核準(zhǔn)制，由國(guó)務(wù)院林業(yè)主管部門核準(zhǔn)或授權(quán)核準(zhǔn)。

　　The evaluation project of forest resources assets in key state-owned forest areas in Northeast China and Inner Mongolia adopts an approval system, which is approved or authorized by the competent forestry department of the State Council.

　　其他地區(qū)國(guó)有森林資源資產(chǎn)評(píng)估項(xiàng)目，涉及國(guó)家重點(diǎn)公益林的，實(shí)行核準(zhǔn)制，由國(guó)務(wù)院林業(yè)主管部門核準(zhǔn)或授權(quán)核準(zhǔn)。對(duì)其他國(guó)有森林資源資產(chǎn)評(píng)估項(xiàng)目，實(shí)行核準(zhǔn)制或備案制，由省級(jí)林業(yè)主管部門規(guī)定。對(duì)其中實(shí)行核準(zhǔn)制的評(píng)估項(xiàng)目，由省級(jí)林業(yè)主管部門核準(zhǔn)或授權(quán)核準(zhǔn)。

　　For state-owned forest resource asset assessment projects in other regions that involve national key public welfare forests, an approval system shall be implemented, which shall be approved or authorized by the competent forestry department of the State Council. For other state-owned forest resource asset evaluation projects, an approval or filing system shall be implemented, which shall be stipulated by the provincial forestry competent department. The evaluation projects that implement the approval system shall be approved or authorized by the provincial forestry department.

　　第六條 非國(guó)有森林資源資產(chǎn)評(píng)估項(xiàng)目涉及國(guó)家重點(diǎn)公益林的，實(shí)行核準(zhǔn)制，由國(guó)務(wù)院林業(yè)主管部門核準(zhǔn)或授權(quán)核準(zhǔn)。其他評(píng)估項(xiàng)目是否實(shí)行備案制，由省級(jí)林業(yè)主管部門決定。

　　Article 6: For non-state-owned forest resource asset assessment projects involving national key public welfare forests, an approval system shall be implemented, which shall be approved or authorized by the competent forestry department of the State Council. Whether to implement a filing system for other evaluation projects shall be decided by the provincial forestry regulatory department.

　　第七條 森林資源資產(chǎn)評(píng)估工作，由財(cái)政部門和林業(yè)主管部門按照各自的職責(zé)進(jìn)行管理和監(jiān)督。

　　Article 7: The assessment of forest resource assets shall be managed and supervised by the financial department and the forestry regulatory department in accordance with their respective responsibilities.

　　第八條 森林資源資產(chǎn)評(píng)估的具體操作程序和方法，遵照資產(chǎn)評(píng)估準(zhǔn)則及相關(guān)技術(shù)規(guī)范的要求執(zhí)行。

　　Article 8: The specific operating procedures and methods for forest resource asset assessment shall be carried out in accordance with the requirements of asset assessment standards and relevant technical specifications.

　　第二章 評(píng)估范圍

　　Chapter 2 Scope of Evaluation

　　第九條 國(guó)有森林資源資產(chǎn)占有單位有下列情形之一的，應(yīng)當(dāng)進(jìn)行資產(chǎn)評(píng)估：

　　Article 9: If a state-owned forest resource asset occupying unit falls under any of the following circumstances, it shall conduct asset evaluation:

　?。ㄒ唬┥仲Y源資產(chǎn)轉(zhuǎn)讓、置換；

　?。?） Transfer and exchange of forest resource assets;

　?。ǘ┥仲Y源資產(chǎn)出資進(jìn)行中外合資或者合作；

　　（2） Forest resource assets are invested in Sino foreign joint ventures or collaborations;

　　（三）森林資源資產(chǎn)出資進(jìn)行股份經(jīng)營(yíng)或者聯(lián)營(yíng)；

　?。?） Forest resource assets are invested for share management or joint venture;

　　（四）森林資源資產(chǎn)從事租賃經(jīng)營(yíng)；

　　（4） Forest resource assets are engaged in leasing operations;

　?。ㄎ澹┥仲Y源資產(chǎn)抵押貸款、擔(dān)保或償還債務(wù)；

　?。?） Mortgage loans, guarantees or debt repayment of forest resource assets;

　?。┦召?gòu)非國(guó)有森林資源資產(chǎn)；

　?。?） Acquiring non-state-owned forest resource assets;

　　（七）涉及森林資源資產(chǎn)訴訟;

　?。?） Lawsuits involving forest resource assets;

　　（八）法律、法規(guī)規(guī)定需要進(jìn)行評(píng)估的其他情形。

　?。?） Other situations that require evaluation according to laws and regulations.

　　第十條 非國(guó)有森林資源資產(chǎn)是否進(jìn)行資產(chǎn)評(píng)估，由當(dāng)事人自行決定,法律、法規(guī)另有規(guī)定的除外。

　　Article 10: Whether non-state-owned forest resource assets should be evaluated shall be decided by the parties themselves, except as otherwise provided by laws and regulations.

　　第十一條 森林資源資產(chǎn)有下列情形之一的，可根據(jù)需要進(jìn)行評(píng)估：

　　Article 11: Forest resource assets may be evaluated as needed in any of the following circumstances:

　　（一）因自然災(zāi)害造成森林資源資產(chǎn)損失；

　?。?） Loss of forest resource assets due to natural disasters;

　?。ǘ┍I伐、濫伐、亂批濫占林地人為造成森林資源資產(chǎn)損失；

　?。?） Illegal logging, indiscriminate logging, and unauthorized occupation of forest land have caused human losses to forest resource assets;

　　（三）占有單位要求評(píng)估。

　?。?） The occupying unit requires evaluation.

　　第三章 評(píng)估機(jī)構(gòu)和人員

　　Chapter 3 Evaluation Institutions and Personnel

　　第十二條 從事國(guó)有森林資源資產(chǎn)評(píng)估業(yè)務(wù)的資產(chǎn)評(píng)估機(jī)構(gòu)，應(yīng)具有財(cái)政部門頒發(fā)的資產(chǎn)評(píng)估資格，并有2名以上（含2名）森林資源資產(chǎn)評(píng)估專家參加，方可開展國(guó)有森林資源資產(chǎn)評(píng)估業(yè)務(wù)。

　　Article 12: Asset appraisal institutions engaged in state-owned forest resource asset appraisal business shall have the asset appraisal qualification issued by the financial department, and have at least 2 (including 2) forest resource asset appraisal experts to participate in order to carry out state-owned forest resource asset appraisal business.

　　森林資源資產(chǎn)評(píng)估專家由國(guó)家林業(yè)局與中國(guó)資產(chǎn)評(píng)估協(xié)會(huì)共同評(píng)審認(rèn)定。經(jīng)認(rèn)定的森林資源資產(chǎn)評(píng)估專家進(jìn)入專家?guī)?，并向社?huì)公布。

　　Forest resource asset assessment experts are jointly evaluated and recognized by the State Forestry Administration and the China Asset Appraisal Association. The recognized forest resource asset assessment experts will enter the expert database and be made public to the society.

　　資產(chǎn)評(píng)估機(jī)構(gòu)出具的森林資源資產(chǎn)評(píng)估報(bào)告，須經(jīng)2名注冊(cè)資產(chǎn)評(píng)估師與2名森林資源資產(chǎn)評(píng)估專家共同簽字方能有效。簽字的注冊(cè)資產(chǎn)評(píng)估師與森林資源資產(chǎn)評(píng)估專家應(yīng)對(duì)森林資源資產(chǎn)評(píng)估報(bào)告承擔(dān)相應(yīng)的責(zé)任。

　　The forest resource asset evaluation report issued by the asset evaluation agency must be jointly signed by two registered asset appraisers and two forest resource asset evaluation experts in order to be valid. The registered asset appraiser and forest resource asset appraisal expert who sign shall bear corresponding responsibilities for the forest resource asset appraisal report.

　　第十三條非國(guó)有森林資源資產(chǎn)的評(píng)估，按照抵押貸款的有關(guān)規(guī)定，凡金額在100萬(wàn)元以上的銀行抵押貸款項(xiàng)目，應(yīng)委托財(cái)政部門頒發(fā)資產(chǎn)評(píng)估資格的機(jī)構(gòu)進(jìn)行評(píng)估；金額在100萬(wàn)元以下的銀行抵押貸款項(xiàng)目，可委托財(cái)政部門頒發(fā)資產(chǎn)評(píng)估資格的機(jī)構(gòu)評(píng)估或由林業(yè)部門管理的具有丙級(jí)以上（含丙級(jí)）資質(zhì)的森林資源調(diào)查規(guī)劃設(shè)計(jì)、林業(yè)科研教學(xué)等單位提供評(píng)估咨詢服務(wù)，出具評(píng)估咨詢報(bào)告。

　　Article 13: The evaluation of non-state-owned forest resource assets shall be conducted in accordance with the relevant provisions of mortgage loans. For bank mortgage loan projects with an amount of more than 1 million yuan, the financial department shall entrust an institution that issues asset evaluation qualifications to conduct the evaluation; Bank mortgage loan projects with an amount of less than 1 million yuan can be entrusted to institutions with asset evaluation qualifications issued by the finance department for evaluation, or to forest resource survey, planning and design, forestry scientific research and teaching units with Class C or above (including Class C) qualifications managed by the forestry department to provide evaluation and consulting services and issue evaluation and consulting reports.

　　上述森林資源調(diào)查規(guī)劃設(shè)計(jì)、林業(yè)科研教學(xué)單位提供評(píng)估服務(wù)的人員須參加國(guó)家林業(yè)局與中國(guó)資產(chǎn)評(píng)估協(xié)會(huì)共同組織的培訓(xùn)及后續(xù)教育。

　　The personnel responsible for forest resource survey planning and design, as well as evaluation services provided by forestry research and teaching units, must participate in training and follow-up education jointly organized by the State Forestry Administration and the China Asset Appraisal Association.

　　第十四條 資產(chǎn)評(píng)估機(jī)構(gòu)和森林資源資產(chǎn)評(píng)估專家從事評(píng)估業(yè)務(wù)應(yīng)當(dāng)遵守保密原則，保持獨(dú)立性。與評(píng)估當(dāng)事人或者相關(guān)經(jīng)濟(jì)事項(xiàng)有利害關(guān)系的，不得參與該項(xiàng)評(píng)估業(yè)務(wù)。

　　Article 14: Asset appraisal institutions and forest resource asset appraisal experts engaged in appraisal business shall abide by the principle of confidentiality and maintain independence. Those who have an interest in the evaluation party or related economic matters shall not participate in the evaluation business.

　　第四章 核準(zhǔn)與備案

　　Chapter 4 Approval and Filing

　　第十五條 凡需核準(zhǔn)的國(guó)有森林資源資產(chǎn)評(píng)估項(xiàng)目，占有單位在評(píng)估前應(yīng)按照行政隸屬關(guān)系，經(jīng)上級(jí)林業(yè)主管部門審核同意后，由審核部門向省級(jí)林業(yè)主管部門或國(guó)務(wù)院林業(yè)主管部門報(bào)告下列有關(guān)事項(xiàng)：

　　Article 15: For any state-owned forest resource asset assessment project that requires approval, the occupying unit shall, in accordance with its administrative affiliation, report the following relevant matters to the provincial forestry authority or the State Council forestry authority after being reviewed and approved by the higher-level forestry authority before the assessment:

　　（一）評(píng)估項(xiàng)目的審核情況；

　　（1） Evaluate the audit status of the project;

　?。ǘ┰u(píng)估基準(zhǔn)日的選擇情況；

　?。?） Selection of evaluation benchmark date;

　?。ㄈ┥仲Y源資產(chǎn)評(píng)估范圍的確定情況；

　?。?） The determination of the scope of forest resource asset assessment;

　?。ㄋ模┥仲Y源資產(chǎn)實(shí)物量清單；

　?。?） Inventory of physical quantities of forest resource assets;

　?。ㄎ澹┻x擇森林資源資產(chǎn)評(píng)估機(jī)構(gòu)的條件、范圍、程序及擬選定機(jī)構(gòu)的資質(zhì)；

　　（5） The conditions, scope, procedures, and qualifications of the institution to be selected for forest resource asset evaluation;

　?。┥仲Y源資產(chǎn)評(píng)估的時(shí)間進(jìn)度安排情況。

　?。?） The schedule of forest resource asset assessment.

　　第十六條 國(guó)有森林資源資產(chǎn)評(píng)估項(xiàng)目的核準(zhǔn)工作按照下列程序進(jìn)行：

　　Article 16: The approval of state-owned forest resource asset assessment projects shall be carried out in accordance with the following procedures:

　?。ㄒ唬﹪?guó)有森林資源資產(chǎn)占有單位收到資產(chǎn)評(píng)估機(jī)構(gòu)出具的資產(chǎn)評(píng)估報(bào)告后應(yīng)按照隸屬關(guān)系，報(bào)上級(jí)林業(yè)主管部門初審，經(jīng)初審?fù)夂?，由審核部門在評(píng)估報(bào)告有效期屆滿前3個(gè)月向省級(jí)林業(yè)主管部門或國(guó)務(wù)院林業(yè)主管部門提出核準(zhǔn)申請(qǐng)。

　?。?） After receiving the asset appraisal report issued by the asset appraisal institution, the state-owned forest resource asset occupying unit shall submit it to the higher-level forestry competent department for preliminary review according to its affiliation. After the preliminary review is approved, the reviewing department shall submit an approval application to the provincial forestry competent department or the State Council forestry competent department three months before the expiration of the appraisal report.

　?。ǘ┦〖?jí)林業(yè)主管部門或國(guó)務(wù)院林業(yè)主管部門收到核準(zhǔn)申請(qǐng)后，對(duì)符合核準(zhǔn)要求的，及時(shí)組織有關(guān)專家和單位審核，在20個(gè)工作日內(nèi)完成評(píng)估報(bào)告的核準(zhǔn)；對(duì)不符合核準(zhǔn)要求的，予以退回。

　?。?） After receiving the approval application, the provincial forestry department or the forestry department of the State Council shall promptly organize relevant experts and units to review those that meet the approval requirements, and complete the approval of the evaluation report within 20 working days; Those that do not meet the approval requirements will be returned.

　　第十七條 國(guó)有森林資源資產(chǎn)評(píng)估項(xiàng)目核準(zhǔn)的申請(qǐng)應(yīng)包括下列文件材料：

　　Article 17: The application for approval of state-owned forest resource asset assessment projects shall include the following documents and materials:

　?。ㄒ唬┵Y產(chǎn)評(píng)估項(xiàng)目核準(zhǔn)申請(qǐng)文件；

　?。?） Approval application documents for asset appraisal projects;

　?。ǘ┵Y產(chǎn)評(píng)估項(xiàng)目核準(zhǔn)申請(qǐng)表（附表1）;

　　（2） Asset Evaluation Project Approval Application Form (Appendix 1);

　　（三）評(píng)估項(xiàng)目批準(zhǔn)文件或有效材料；

　?。?） Evaluate project approval documents or valid materials;

　?。ㄋ模┡c所評(píng)估項(xiàng)目有關(guān)的林權(quán)證和權(quán)屬變更的相關(guān)證明；

　　（4） Relevant certificates of forest ownership certificates and ownership changes related to the evaluated project;

　?。ㄎ澹┵Y產(chǎn)評(píng)估機(jī)構(gòu)、簽字注冊(cè)資產(chǎn)評(píng)估師和森林資源資產(chǎn)評(píng)估專家資質(zhì)證明；

　?。?） Qualification certificates for asset appraisal institutions, signed registered asset appraisers, and forest resource asset appraisal experts;

　?。┵Y產(chǎn)評(píng)估機(jī)構(gòu)聘請(qǐng)核查機(jī)構(gòu)對(duì)占有單位提供的森林資源資產(chǎn)實(shí)物量進(jìn)行核查的，應(yīng)提供核查機(jī)構(gòu)資質(zhì)證明；

　?。?） If an asset appraisal agency hires a verification agency to verify the physical quantity of forest resource assets provided by the occupying unit, it shall provide the qualification certificate of the verification agency;

　?。ㄆ撸┵Y產(chǎn)評(píng)估機(jī)構(gòu)提交的森林資源資產(chǎn)評(píng)估報(bào)告和核查報(bào)告；

　?。?） The forest resource asset assessment report and verification report submitted by the asset appraisal institution;

　　（八）資產(chǎn)評(píng)估各當(dāng)事方的相關(guān)承諾函;

　?。?） Commitment letters from all parties involved in asset appraisal;

　?。ň牛┢渌嘘P(guān)材料。

　?。?） Other relevant materials.

　　第十八條 省級(jí)林業(yè)主管部門或國(guó)務(wù)院林業(yè)主管部門受理資產(chǎn)評(píng)估項(xiàng)目核準(zhǔn)申請(qǐng)后，應(yīng)當(dāng)對(duì)下列事項(xiàng)進(jìn)行審核：

　　Article 18: After accepting an application for approval of an asset appraisal project, the provincial forestry authority or the forestry authority under the State Council shall review the following matters:

　?。ㄒ唬┵Y產(chǎn)評(píng)估項(xiàng)目是否獲得批準(zhǔn)；

　　（1） Has the asset appraisal project been approved;

　?。ǘ┵Y產(chǎn)評(píng)估機(jī)構(gòu)是否具備相應(yīng)評(píng)估資質(zhì)；

　?。?） Whether the asset appraisal institution has the corresponding appraisal qualifications;

　?。ㄈ┰u(píng)估人員是否具備相應(yīng)資質(zhì)；

　?。?） Assess whether the personnel have the corresponding qualifications;

　　（四）評(píng)估基準(zhǔn)日的選擇是否適當(dāng)，評(píng)估結(jié)果的使用有效期是否明示；

　?。?） Whether the selection of the evaluation benchmark date is appropriate and whether the validity period of the evaluation results is clearly stated;

　　（五）資產(chǎn)評(píng)估范圍與項(xiàng)目批準(zhǔn)文件確定的范圍是否一致；

　?。?） Is the scope of asset evaluation consistent with the scope determined in the project approval documents;

　?。┰u(píng)估依據(jù)是否適當(dāng)；

　?。?） Whether the evaluation criteria are appropriate;

　　（七）占有單位是否就所提供的資產(chǎn)權(quán)屬證明文件、財(cái)務(wù)會(huì)計(jì)資料及生產(chǎn)經(jīng)營(yíng)管理資料的真實(shí)性、合法性和完整性做出承諾；

　?。?） Has the occupying unit made a commitment to the authenticity, legality, and completeness of the asset ownership proof documents, financial accounting information, and production and operation management information provided;

　?。ò耍┰u(píng)估過(guò)程是否符合相關(guān)評(píng)估準(zhǔn)則的規(guī)定。

　　（8） Whether the evaluation process complies with the relevant evaluation criteria.

　　第十九條 評(píng)估項(xiàng)目的備案按照下列程序進(jìn)行：

　　Article 19: The filing of evaluation projects shall be carried out in accordance with the following procedures:

　?。ㄒ唬﹪?guó)有森林資源資產(chǎn)占有單位收到評(píng)估機(jī)構(gòu)出具的評(píng)估報(bào)告后，應(yīng)在評(píng)估報(bào)告有效期屆滿前3個(gè)月將備案材料報(bào)送上級(jí)林業(yè)主管部門；

　?。?） After receiving the evaluation report issued by the evaluation agency, the state-owned forest resource asset holding unit shall submit the filing materials to the higher-level forestry competent department three months before the expiration of the evaluation report;

　?。ǘ┥霞?jí)林業(yè)主管部門收到占有單位報(bào)送的備案材料后，對(duì)材料齊全的，應(yīng)在20個(gè)工作日內(nèi)辦理備案手續(xù);對(duì)材料不全的，待占有單位或評(píng)估機(jī)構(gòu)補(bǔ)充完善有關(guān)材料后予以辦理。

　　（2） After receiving the filing materials submitted by the occupying unit, the superior forestry department shall handle the filing procedures within 20 working days for those with complete materials; For incomplete materials, they will be processed after the occupying unit or evaluation agency supplements and improves the relevant materials.

　　第二十條 森林資源資產(chǎn)評(píng)估項(xiàng)目備案需報(bào)送下列文件材料：

　　Article 20: The following documents and materials shall be submitted for the filing of forest resource asset assessment projects:

　?。ㄒ唬┵Y產(chǎn)評(píng)估項(xiàng)目備案申請(qǐng)表（附表2）；

　?。?） Application Form for Asset Appraisal Project Filing (Appendix 2);

　?。ǘ┵Y產(chǎn)評(píng)估報(bào)告和核查報(bào)告；

　?。?） Asset valuation report and verification report;

　?。ㄈ┰u(píng)估項(xiàng)目的批準(zhǔn)文件或有關(guān)證明材料；

　?。?） Approval documents or relevant supporting materials for evaluating the project;

　　（四）與所評(píng)估項(xiàng)目有關(guān)的林權(quán)證和權(quán)屬變更的相關(guān)證明；

　?。?） Relevant certificates of forest ownership certificates and ownership changes related to the evaluated project;

　?。ㄎ澹┢渌嘘P(guān)材料。

　?。?） Other relevant materials.

　　第二十一條 各級(jí)林業(yè)主管部門受理資產(chǎn)評(píng)估項(xiàng)目備案申請(qǐng)后，應(yīng)當(dāng)對(duì)下列事項(xiàng)進(jìn)行審核：

　　Article 21: After accepting the application for asset appraisal project filing, forestry authorities at all levels shall review the following matters:

　　（一）資產(chǎn)評(píng)估項(xiàng)目是否獲得批準(zhǔn)或相關(guān)證明；

　　（1） Whether the asset appraisal project has been approved or provided with relevant certificates;

　?。ǘ┵Y產(chǎn)評(píng)估范圍與評(píng)估項(xiàng)目確定的資產(chǎn)范圍是否一致；

　?。?） Is the scope of asset evaluation consistent with the asset scope determined by the evaluation project;

　?。ㄈ┰u(píng)估基準(zhǔn)日的選擇是否適當(dāng)，評(píng)估結(jié)果的使用有效期是否明示，評(píng)估程序是否符合相關(guān)評(píng)估準(zhǔn)則的規(guī)定；

　?。?） Whether the selection of the evaluation benchmark date is appropriate, whether the validity period of the evaluation results is clearly stated, and whether the evaluation procedure complies with the relevant evaluation criteria;

　　（四）占有單位是否就所提供的森林資源資產(chǎn)清單、資產(chǎn)權(quán)屬證明文件等資料的真實(shí)性、合法性和完整性做出承諾。

　?。?） Has the occupying unit made a commitment to the authenticity, legality, and completeness of the forest resource asset inventory, asset ownership proof documents, and other materials provided.

　　第二十二條 經(jīng)核準(zhǔn)或備案的森林資源資產(chǎn)評(píng)估結(jié)果有效期為自評(píng)估基準(zhǔn)日起1年。

　　Article 22: The validity period of forest resource asset evaluation results that have been approved or filed is one year from the self evaluation benchmark date.

　　第二十三條 國(guó)有森林資源資產(chǎn)占有單位在進(jìn)行與資產(chǎn)評(píng)估相應(yīng)的經(jīng)濟(jì)行為時(shí)，應(yīng)當(dāng)以核準(zhǔn)或備案的資產(chǎn)評(píng)估結(jié)果為作價(jià)參考依據(jù)。在產(chǎn)權(quán)交易過(guò)程中，當(dāng)交易價(jià)低于評(píng)估結(jié)果的90%時(shí)，應(yīng)當(dāng)暫停交易，在獲得產(chǎn)權(quán)轉(zhuǎn)讓批準(zhǔn)機(jī)構(gòu)同意后方可繼續(xù)交易。

　　Article 23: When state-owned forest resource asset occupying units engage in economic activities corresponding to asset evaluation, they shall use the approved or filed asset evaluation results as a reference for pricing. In the process of property rights transaction, when the transaction price is lower than 90% of the evaluation result, the transaction should be suspended and can only continue after obtaining the consent of the property rights transfer approval agency.

　　第五章 監(jiān)督管理

　　Chapter 5 Supervision and Management

　　第二十四條 省級(jí)財(cái)政部門和林業(yè)主管部門應(yīng)當(dāng)加強(qiáng)對(duì)國(guó)有森林資源資產(chǎn)評(píng)估工作的監(jiān)督檢查工作，采取定期或不定期檢查方式對(duì)森林資源資產(chǎn)評(píng)估項(xiàng)目備案情況進(jìn)行抽查。

　　Article 24 Provincial financial departments and forestry authorities shall strengthen the supervision and inspection of the evaluation of state-owned forest resource assets, and conduct random checks on the filing of forest resource asset evaluation projects through regular or irregular inspections.

　　第二十五條 省級(jí)林業(yè)主管部門應(yīng)當(dāng)于每年度終了30個(gè)工作日內(nèi)將本省(區(qū))森林資源資產(chǎn)評(píng)估項(xiàng)目的核準(zhǔn)、備案情況及檢查結(jié)果報(bào)國(guó)家林業(yè)局。

　　Article 25: Provincial forestry authorities shall report the approval, filing, and inspection results of forest resource asset assessment projects in their respective provinces (regions) to the State Forestry Administration within 30 working days at the end of each year.

　　第六章 附 則

　　Chapter 6 Supplementary Provisions

　　第二十六條 各?。ㄗ灾螀^(qū)、直轄市）財(cái)政部門和林業(yè)主管部門可根據(jù)本?。ㄗ灾螀^(qū)、直轄市）實(shí)際情況，依據(jù)本規(guī)定制定實(shí)施細(xì)則或操作辦法，報(bào)財(cái)政部和國(guó)家林業(yè)局備案。

　　Article 26: The financial departments and forestry authorities of each province (autonomous region, municipality directly under the Central Government) may formulate implementation rules or operational measures in accordance with these regulations based on the actual situation of the province (autonomous region, municipality directly under the Central Government), and report them to the Ministry of Finance and the State Forestry Administration for the record.

　　第二十七條 本規(guī)定由財(cái)政部、國(guó)家林業(yè)局負(fù)責(zé)解釋。

　　Article 27: The Ministry of Finance and the State Forestry Administration are responsible for interpreting these regulations.

　　第二十八條

　　Article 28

　　本規(guī)定自2007年1月1日起施行。原林業(yè)部和原國(guó)家國(guó)有資產(chǎn)管理局發(fā)布的《關(guān)于〈森林資源資產(chǎn)產(chǎn)權(quán)變動(dòng)有關(guān)問(wèn)題的規(guī)范意見（試行）〉的通知》（林財(cái)字〔1995〕67號(hào)）和《關(guān)于加強(qiáng)森林資源資產(chǎn)評(píng)估管理工作若干問(wèn)題的通知》（國(guó)資辦發(fā)〔1997〕16號(hào)）同時(shí)廢止。

　　This regulation shall come into effect on January 1, 2007. The Notice on the Standardization of Issues Related to the Change of Property Rights of Forest Resource Assets (Trial) (Lin Cai Zi [1995] No. 67) and the Notice on Strengthening the Evaluation and Management of Forest Resource Assets (Guo Zi Ban Fa [1997] No. 16) issued by the former Ministry of Forestry and the former State owned Assets Administration are simultaneously abolished.

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