森林资源资产评估作为自然资源价值量化的重要技术手段，是推进生态文明建设与绿色经济发展的重要基础性工作。本准则立足我国林业发展实际，系统构建了覆盖评估主体资质、价值类型选择、生态价值考量、操作程序规范的全流程技术框架，着重强调专业胜任能力与生态服务价值的双重实现路径，为科学、客观、公正地评估森林资源资产价值提供制度保障。评估工作须严格遵循《中华人民共和国资产评估法》及林业相关法律法规，紧密结合森林资源可再生性、地域差异性等自然特征，服务于林业可持续经营和生态产品价值实现。

　　Forest resource asset assessment, as an important technical means of quantifying the value of natural resources, is a fundamental work for promoting ecological civilization construction and green economic development. This guideline is based on the actual development of forestry in China, and systematically constructs a full process technical framework covering the qualifications of evaluation subjects, selection of value types, consideration of ecological value, and standardized operating procedures. It emphasizes the dual implementation path of professional competence and ecological service value, providing institutional guarantees for scientifically, objectively, and fairly evaluating the value of forest resource assets. The evaluation work must strictly follow the Asset Evaluation Law of the People's Republic of China and relevant forestry laws and regulations, closely integrate the natural characteristics of forest resources such as renewability and regional differences, and serve the sustainable management of forestry and the realization of ecological product value.

　　1.执行森林资源资产评估业务，应当具备森林资源资产评估的专业知识和实践经验，能够胜任所执行的森林资源资产评估业务。

　　1. To carry out forest resource asset assessment business, one should possess professional knowledge and practical experience in forest resource asset assessment, and be capable of performing the forest resource asset assessment business.

　　当执行某项特定业务缺乏相关的专业知识和经验时，应当采取弥补措施，包括聘请林业专业技术人员或者相关专业机构协助工作等。

　　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.

　　2.在对持续经营前提下的经济组织价值进行评估时，作为经济组织资产的组成部分，森林资源资产价值通常受其对经济组织贡献程度的影响。

　　When evaluating the value of economic organizations under the premise of continuous operation, as a component of economic organization assets, the value of forest resource assets is usually influenced by their contribution to the economic organization.

　　3.执行森林资源资产评估业务，应当根据评估目的等相关条件，选择恰当的价值类型。

　　3. When carrying out forest resource asset evaluation business, appropriate value types should be selected based on evaluation purposes and other relevant conditions.

　　4.执行森林资源资产评估业务，应当考虑国家相关林业法规和政策，以及森林资源的自然属性、经营特性、使用期限、用途等因素对森林资源资产价值的影响。

　　4. When conducting forest resource asset assessment, relevant national forestry regulations and policies, as well as factors such as the natural attributes, operational characteristics, usage period, and purpose of forest resources, should be taken into account to determine their impact on the value of forest resource assets.

　　执行涉及生态公益林等特殊用途的森林资源资产评估业务，除评估其经济价值外，还应当结合评估目的考虑是否评估其生态服务价值。

　　The evaluation of forest resource assets involving special purposes such as ecological public welfare forests should not only assess their economic value, but also consider whether to evaluate their ecological service value based on the evaluation purpose.

　　5.资产评估专业人员应当履行适当的评估程序，核实森林资源资产实物量及相关信息，分析经营管理的合理性，选择恰当的评估参数进行评定估算，编制和提交资产评估报告。

　　5. Asset appraisal professionals should perform appropriate appraisal procedures, verify the physical quantity and related information of forest resource assets, analyze the rationality of management, select appropriate appraisal parameters for evaluation and estimation, and prepare and submit asset appraisal reports.

　　操作要求

　　Operational requirements

　　1.执行森林资源资产评估业务，应当要求委托人明确森林资源资产评估目的、评估对象和范围。

　　1. When carrying out forest resource asset assessment business, the client should be required to clarify the purpose, object, and scope of forest resource asset assessment.

　　2.执行森林资源资产评估业务，应当根据评估目的和具体情况进行合理假设，并在资产评估报告中予以披露。

　　2. When conducting forest resource asset assessment business, reasonable assumptions should be made based on the assessment purpose and specific circumstances, and disclosed in the asset assessment report.

　　3.资产评估专业人员应当要求委托人或者其他相关当事人明确森林资源资产的权属，出具林权证或者相关权属证明文件，并对其真实性、完整性、合法性做出承诺。资产评估专业人员应当对森林资源资产的权属资料进行核查验证。

　　3. Asset appraisal professionals should require clients or other relevant parties to clarify the ownership of forest resource assets, issue forest ownership certificates or relevant ownership proof documents, and make commitments to their authenticity, completeness, and legality. Asset appraisal professionals should verify and validate the ownership information of forest resource assets.

　　4.执行森林资源资产评估业务，应当要求委托人或者其他相关当事人提供森林资源资产实物量清单。

　　4. When conducting forest resource asset assessment business, the client or other relevant parties shall be required to provide a physical inventory of forest resource assets.

　　5.森林资源资产实物量是价值评估的基础。资产评估专业人员在进行森林资源资产价值评定估算前，可以委托相关专业机构对委托人或者其他相关当事人提供的森林资源资产实物量清单进行现场核查，由核查机构出具核查报告。

　　5. The physical quantity of forest resource assets is the basis for value assessment. Before conducting the valuation of forest resource assets, asset appraisal 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.

　　6.当森林资源资产实物量清单由相关专业机构为满足所进行的资产评估需求，通过开展调查工作，以出具调查报告方式确定时，资产评估专业人员可以对调查工作进行现场核查。

　　6. When the physical inventory of forest resource assets is determined by relevant professional institutions through investigation work to meet the needs of asset evaluation, and a survey report is issued, asset evaluation professionals can conduct on-site verification of the investigation work.

　　7.资产评估专业人员应当依法对森林资源资产评估活动中使用的资料进行核查验证。

　　7. Asset appraisal professionals shall verify and validate the information used in forest resource asset appraisal activities in accordance with the law.

　　评估人员应当深刻认识森林资源资产的多重属性，在恪守专业准则的同时注重生态价值的创造性转化。各相关主体需共同遵循"专业核查、过程留痕、结果可溯"的质量控制原则，通过规范评估程序、强化权属验证、完善参数体系等举措，切实提升评估结论的科学性与公信力。唯有坚持规范执业与技术创新相结合，方能有效促进森林资源资产化进程，为建立健全生态补偿机制、实现"绿水青山"向"金山银山"转化提供专业支撑。

　　Evaluators should have a deep understanding of the multiple attributes of forest resource assets, and pay attention to the creative transformation of ecological value while adhering to professional standards. All relevant parties need to jointly follow the quality control principles of "professional verification, process traceability, and result traceability", and effectively enhance the scientificity and credibility of evaluation conclusions through measures such as standardizing evaluation procedures, strengthening ownership verification, and improving parameter systems. Only by adhering to the combination of standardized practice and technological innovation can we effectively promote the process of forest resource assetization, provide professional support for establishing and improving ecological compensation mechanisms, and realize the transformation from "green mountains and clear waters" to "golden mountains and silver mountains".

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