森林资源资产评估除具备资产评估共有的市场性、公正性、专业性、咨询性等特征外，还存在自身独有的特点：

　　In addition to the common characteristics of marketization, fairness, professionalism, and consultation in asset evaluation, forest resource asset evaluation also has its own unique features:

　　森林资源资产评估的专业属性

　　Professional attributes of forest resource asset assessment

　　森林资源资产属于生物性资产范畴，其评估工作需融合林业经济学、森林经理学、测树学、森林生态学、水土保持学等多学科专业知识，对评估人员的综合素养提出较高要求。

　　Forest resource assets belong to the category of biological assets, and their evaluation work requires the integration of multidisciplinary professional knowledge such as forestry economics, forest management, tree measurement, forest ecology, and soil and water conservation, which puts high demands on the comprehensive literacy of evaluators.

　　森林资源资产评估的生态价值考量

　　Ecological value assessment of forest resource assets

　　森林资源资产具有多元功能，评估人员开展工作时，需全面权衡各类影响因素。除关注其经济收益外，还需依据具体经济行为和评估目标等，明确是否将生态价值纳入评估范畴。

　　Forest resource assets have multiple functions, and evaluators need to comprehensively weigh various influencing factors when carrying out their work. In addition to focusing on its economic benefits, it is also necessary to clarify whether to include ecological value in the evaluation scope based on specific economic behaviors and evaluation objectives.

　　森林资源资产评估的复杂特性

　　The complex characteristics of forest resource asset assessment

　　森林资源资产评估除需考量一般资产评估涉及的事项外，还需重点关注国家林业相关法律法规与政策，以及森林资源的自然属性、经营特点、使用年限、用途等对资产价值产生的影响。

　　In addition to considering the general issues involved in asset evaluation, forest resource asset evaluation also needs to focus on the impact of national forestry laws, regulations, and policies, as well as the natural attributes, management characteristics, service life, and use of forest resources on asset value.

　　森林经营周期对资产评估结果的显著影响

　　The significant impact of forest management cycle on asset evaluation results

　　森林资源资产的经营周期短则五六年，长则数十年甚至上百年。这种漫长的经营周期会对评估价值产生明显作用，主要体现在三个方面：

　　The operating cycle of forest resource assets can range from five or six years to several decades or even hundreds of years. This lengthy business cycle will have a significant impact on evaluating value, mainly reflected in three aspects:

　　一是在供求关系对价格的影响上，表现为供给弹性小，且成本效应存在滞后性。当培育成本与市场价格出现偏差时，成本对价格的影响反应迟缓，市场需求在相当长时期内会主导价格走向，评估时应更多参考现行市场价格。

　　Firstly, in terms of the impact of supply and demand on prices, it manifests as low supply elasticity and lagged cost effects. When there is a deviation between cultivation costs and market prices, the impact of costs on prices is delayed, and market demand will dominate price trends for a considerable period of time. When evaluating, more reference should be made to current market prices.

　　二是由于经营周期长，成本的资金时间价值凸显重要性，投资收益率的细微变动都可能对评估结果造成较大影响。

　　Secondly, due to the long operating cycle, the time value of cost and capital is highlighted, and even slight changes in investment returns may have a significant impact on the evaluation results.

　　三是经营周期长导致对未来投入产出的预测难度增加，而收益法评估以未来投入产出预测为基础，因此预测的精准度会对评估结果产生重要作用。

　　The third reason is that the long operating cycle increases the difficulty of predicting future input-output, and the income approach evaluation is based on predicting future input-output, so the accuracy of the prediction will play an important role in the evaluation results.

　　森林资源资产价值的关联特性

　　The correlation characteristics of forest resource asset value

　　森林的价值体现在林木、林地、森林景观资产及与森林资源相关的其他资产中，林地价值的体现与林木、森林景观及相关其他资产紧密相连。森林景观资产价值依赖于森林、林地、林木等资源资产，森林生态价值的体现更是依托于森林系统整体。因此，评估森林资源资产时要重视其资产间的关联性，明确评估对象和范围，合理划分森林、林木、林地、景观、野生动植物、人工林下经济等的价值。

　　The value of forests is reflected in trees, forest land, forest landscape assets, and other assets related to forest resources. The value of forest land is closely linked to trees, forest landscapes, and other related assets. The value of forest landscape assets depends on resource assets such as forests, forestland, and trees, while the manifestation of forest ecological value relies on the overall forest system. Therefore, when evaluating forest resource assets, it is important to pay attention to the interrelationships between their assets, clarify the evaluation objects and scope, and reasonably divide the values of forests, trees, forest land, landscapes, wildlife and plants, and economic activities under artificial forests.

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