森林资源资产评估市场法是指利用市场上同样或类似资产的近期交易价格，经过直接比较或类比分析以估测资产价值的各种评估技术方法的总称在森林资源资产评估中，具体包括市场价倒算法、现行市价法等。

　　The forest resource asset evaluation market method refers to various evaluation techniques and methods that use recent transaction prices of the same or similar assets in the market to estimate asset value through direct comparison or analogy analysis. In forest resource asset evaluation, it specifically includes the market price inversion algorithm, the current market price method, etc.

　　1、市场价倒算法

　　1. Market price inversion algorithm

　　(1)此方法为市场法的一个衍生评估方法，市场价倒算法是成、过熟龄林木资源资产评估的常用方法。但在一般的收益现值法、土地期望价法、收获现值法中，其林分主伐的预期收获的计算均是采用该法进行，它是森林资源资产评估中最基本的方法。

　　(1) This method is a derivative evaluation method of the market approach, and the market price inversion algorithm is a commonly used method for evaluating mature and overripe forest resource assets. However, in the general methods of present value of income, expected value of land, and present value of harvest, the calculation of the expected harvest of the forest stand is carried out using this method, which is the most basic method in forest resource asset evaluation.

　　(2)用于林木资产评估，是用被评估林木采伐后所得木材的市场销售总收入，扣除木材经营所消耗的成本(含有关税费)及应得的利润后，剩余的部分作为林木资产评估价值。其计算公式为:

　　(2) Used for forest asset evaluation, it is to use the total market sales revenue of the timber obtained from the logging of the evaluated trees, deduct the cost of timber operation (including relevant taxes and fees) and the profit due, and use the remaining part as the evaluation value of forest assets. The calculation formula is:

　　E.=W-C-F

　　E. =W-C-F

　　E.-林木资产评估值

　　E. - Valuation value of forest assets

　　w一销售总收入

　　Total sales revenue

　　C-木材经营成本(包括采运成本、销售费用、管

　　C-Wood operating costs (including transportation costs, sales expenses, and management)

　　理费用、财务费用及有关税费)

　　Administrative expenses, financial expenses, and related taxes and fees

　　F一木材经营合理利润

　　F - Reasonable profit from timber management

　　该法测算时关键的问题有

　　The key issues when calculating with this method are

　　① 合理确定木材的平均价格

　　① Reasonably determine the average price of wood

　　在木材市场上，木材的交易价格是按口径、长度确定的，是规格化的产品价格。而在林木资源资产评估中，这种规格化的产品价格必须转化成某种材种或某类材种的平均价格。由于不同的林分所产出的同一材种的规格不同，其同一材种的平均售价将发生很大变化。在单片的成熟龄林分的评估中，必须根据待评估林分的胸径、树高、形数、材质，以单独确定材种的平均价格，而不能直接采用当地的材种平均价格。在大面积的评估中应根据近年来的交易价格和未来森林资源总体状况确定其材种的平均价格。

　　In the timber market, the trading price of timber is determined by caliber and length, and is a standardized product price. In the evaluation of forest resource assets, this standardized product price must be converted into the average price of a certain type or category of wood. Due to the different specifications of the same timber species produced by different forest stands, the average selling price of the same timber species will vary greatly. In the evaluation of mature aged forest stands, the average price of timber species must be determined separately based on the diameter at breast height, tree height, number of shapes, and material of the forest stand to be evaluated, rather than directly using the local average price of timber species. In large-scale evaluations, the average price of timber species should be determined based on recent transaction prices and the overall future status of forest resources.

　　②准确确定待评估林分各材种的出材率构成立木资产的林木蓄积不是规格化的产品，不同林分的立木由于胸径、树高、形数和材质的不同，其不同材种的出材率有很大的差别。材种出材率的差异直接影响了木材的总售价税费的测算，使评估结果发生较大变化。

　　② Accurately determining the yield of each timber species in the evaluated forest stand constitutes the forest stock of standing timber assets, which is not a standardized product. Due to differences in diameter at breast height, height, shape, and material, the yield of different timber species in different forest stands varies greatly. The difference in the yield rate of different types of wood directly affects the calculation of the total selling price tax of wood, causing significant changes in the evaluation results.

　　③合理计算税费

　　③ Reasonably calculate taxes and fees

　　在木材的交易中，虽然税费的标准有明确的规定，但各地的计税基价规定可能不同。税费收取的项目、幅度都可能不一样，有些企业可能还有政策性优惠。因此其税费的数量必须依照当地调查的实际资料确定，而不能参照其他地区的标准进行。

　　In the transaction of timber, although there are clear regulations on tax and fee standards, the tax base price regulations may vary in different regions. The items and ranges of tax and fee collection may vary, and some companies may also have policy incentives. Therefore, the amount of taxes and fees must be determined based on the actual data obtained from local investigations, and cannot be based on standards from other regions.

　　④合理确定木材生产经营成本

　　④ Reasonably determine the production and operation costs of wood

　　木材生产经营成本主要包括作业准备成本(伐区设计采伐成本(场地清理、采伐、打费、道路维修费等)、:枝、造材、铲皮等费用)、集运成本(集材、短途运输费用)、销售费用(检尺、仓贮)、管理费用、不可预见费、税费等。这些成本的项目多，涉及的范围广，不同的山场成本不同，在单块小班的评估中必须根据小班的具体情况确定其成本，在大面积的评估中要以待评估资产的整体平均水平确定其成本。

　　The production and operation costs of timber mainly include operational preparation costs (cutting area design cutting costs (site cleaning, cutting, felling fees, road maintenance fees, etc.), branch, timber making, shoveling and other expenses), consolidation costs (consolidation and short distance transportation expenses), sales expenses (inspection and storage), management expenses, unforeseeable expenses, taxes, etc. These costs involve multiple projects and a wide range of areas, with different costs for different mountain ranges. In the evaluation of a single small class, its cost must be determined based on the specific situation of the small class. In the evaluation of a large area, its cost must be determined based on the overall average level of the assets to be evaluated.

　　⑤合理确定木材生产经营利润:它包括采运段利润和销售段利润两部分。实际操作中主要考虑经营者的生产经营管理水平，社会的平均利润率，通过认真细致的调查研究和资料的收集，综合确定每立方米林木的合理木材生产经营利润。

　　⑤ Reasonably determine the profit of wood production and operation: it includes two parts: the profit of the harvesting and transportation section and the profit of the sales section. In practical operation, the main considerations are the production and operation management level of the operator, the average profit margin of society, and through careful and meticulous investigation and data collection, the reasonable wood production and operation profit per cubic meter of forest is comprehensively determined.

　　小结:市场价倒算法在林木资源资产交易市场发育不充分、买卖交易不活跃及资金交易价格透明度低的地区，市场价倒算法是成、过熟林林木资源资产评估的首选方法。

　　Summary: The market price inversion algorithm is the preferred method for evaluating mature and overripe forest resource assets in areas where the development of the forest resource asset trading market is insufficient, buying and selling transactions are inactive, and the transparency of fund trading prices is low.

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