森林资源资产评估不是一项新生事物，但是随着社会主义市场经济体制和集体林权制度改革的深入，以及林业资源资产规范化、法制化管理的需要，森林资源资产评估正在各地兴起，越来越引起林业、金融等相关部门及林权所有者的高度重视。下面，本文就森林资源资产评估问题作以初步的探讨。

　　Forest resource asset assessment is not a new thing, but with the deepening of the socialist market economy system and collective forest rights system reform, as well as the need for standardized and legal management of forestry resource assets, forest resource asset assessment is emerging in various regions, and is increasingly receiving high attention from forestry, finance and other relevant departments as well as forest rights owners. Below, this article provides a preliminary exploration of the issue of forest resource asset assessment.

　　一、森林资源资产评估的必然性和重要性

　　1、 The inevitability and importance of forest resource asset assessment

　　（一）森林资源资产评估的必然性

　　（1） The inevitability of forest resource asset assessment

　　随着社会主义市场经济的发展和集体林权制度改革的深入，林地经营权和林木所有权主体都发生了巨大变化，实现了由单纯国有、集体所有向农民个体和社会其他经营主体的转变，林权流转、林权抵押贷款等经济活动日趋活跃，对森林资源资产评估的需求不断扩大，森林资源资产评估已经成为必然。

　　With the development of the socialist market economy and the deepening of the reform of the collective forest rights system, there have been significant changes in the ownership of forest land management rights and forest trees, achieving a transformation from pure state-owned and collective ownership to individual farmers and other social management entities. Economic activities such as forest rights transfer and mortgage loans are becoming increasingly active, and the demand for forest resource asset evaluation is constantly expanding. Forest resource asset evaluation has become inevitable.

　　（二）森林资源资产评估的重要性

　　（2） The Importance of Forest Resource Asset Assessment

　　森林资源资产评估在林业、金融等经济活动中具有十分重要的作用。

　　The assessment of forest resource assets plays a crucial role in economic activities such as forestry and finance.

　　1、森林资源资产评估，是林权流转的需要

　　1. Forest resource asset assessment is necessary for the transfer of forest rights

　　集体林权制度改革，使林地经营权、林木所有权落实到了干家万户，由于各种原因，必然出现林地经营权、林木所有权流转，林权流转双方为维护各自的切身利益，都会请森林资源资产评估机构作出符合实际的评估，使双方利益都得到切实保护。

　　The reform of the collective forest rights system has enabled the implementation of forest land management rights and forest tree ownership to thousands of households. Due to various reasons, there will inevitably be a transfer of forest land management rights and forest tree ownership. In order to safeguard their respective vital interests, both parties to the transfer of forest rights will request forest resource asset evaluation institutions to make practical evaluations, so that the interests of both parties can be effectively protected.

　　2、森林资源资产评估，是林权抵押贷款的需要

　　2. Forest resource asset assessment is a requirement for forest tenure mortgage loans

　　伴随着林权制度改革和林业经济的发展，有的林权所有者为发展林业经济，扩大林业产业经营，但由于资金不足，向银行部门提出林权抵押贷款要求，银行部门为了确定抵押贷款额度和预防金融风险，必须请资产评估机构对森林资源资产进行评估，做到心里托底。

　　With the reform of forest tenure system and the development of forestry economy, some forest tenure owners, in order to develop forestry economy and expand forestry industry operation, but due to insufficient funds, have requested forest tenure mortgage loans from the banking department. In order to determine the mortgage loan amount and prevent financial risks, the banking department must invite asset appraisal institutions to evaluate forest resource assets, ensuring a sense of security.

　　3、森林资源资产评估，是防止国有森林资源资产流失的需要

　　3. Forest resource asset assessment is necessary to prevent the loss of state-owned forest resource assets

　　按照林业改革的进程，除集体林权制度改革外，国有林场改革已经提到工作13程上来。国有林场森林资源资产流转与集体林权流转有所不同，为防止森林资源资产不流失，除财政部门国资委实行监管以外，还必须进行森林资源资产评估。一方面是防止国有森林资源资产流失。另一方面也切实保护了流转双方的经济利益。

　　According to the process of forestry reform, in addition to the reform of the collective forest tenure system, the reform of state-owned forest farms has been put on the 13th agenda. The transfer of forest resource assets in state-owned forest farms is different from the transfer of collective forest rights. In order to prevent the loss of forest resource assets, in addition to supervision by the financial department and the State owned Assets Supervision and Administration Commission, forest resource asset evaluation must also be conducted. On the one hand, it is to prevent the loss of state-owned forest resource assets. On the other hand, it also effectively protects the economic interests of both parties involved in the circulation.

　　4、森林资源资产评估，是开办林业保险业务的需要

　　4. Forest resource asset assessment is necessary for establishing forestry insurance business

　　目前，各地为减少林业由于自然灾害、森林火灾所造成的损失，化解森林经营风险，正在推动政策性和商业性林业保险业务的开展。而开展林业保险，也必须由森林资源评估机构对林地面积、林木价值进行评估，以确定保费额度。如果遭受自然灾害和森林火灾，还要进行现场评估，以确定保险理赔的额度。

　　At present, in order to reduce the losses caused by natural disasters and forest fires in forestry and resolve forest management risks, various regions are promoting the development of policy and commercial forestry insurance business. To carry out forestry insurance, it is also necessary for forest resource assessment agencies to evaluate the forest area and forest value in order to determine the premium amount. If suffering from natural disasters and forest fires, on-site assessments must also be conducted to determine the amount of insurance claims.

　　二、森林资源资产评估存在的问题

　　2、 Problems in Forest Resource Asset Assessment

　　从近年来森林资源资产评估的实践和调查情况看，主要存在以下四个方面问题：

　　From the practice and investigation of forest resource asset assessment in recent years, there are mainly four problems:

　　（一）森林资源资产评估机构不足

　　（1） Insufficient forest resource asset assessment institutions

　　由于社会主义市场经济的发展，特别是集体林权制度改革后出现了大量的林权流转和林权抵押贷款，都需要进行森林资源资产评估。但是，真正有能力从事森林资源资产评估的机构却严重不足，远远不能满足实际需要。

　　Due to the development of socialist market economy, especially after the reform of collective forest tenure system, a large number of forest tenure transfers and forest tenure mortgage loans have emerged, which require forest resource asset evaluation. However, there is a serious shortage of institutions with the ability to engage in forest resource asset assessment, which is far from meeting practical needs.

　　目前，各地森林资源资产评估机构大致可分为三种类型：一是具有资产评估资质的一般性资产评估公司(所)；二是由林业部门批准，依托林业调查规划设计单位设立的森林资源资产评估服务机构；三是物价鉴定机构。就这些评估机构目前状况来看，存在以下几个方面的具体问题：

　　At present, forest resource asset assessment institutions in various regions can be roughly divided into three types: first, general asset assessment companies (institutions) with asset assessment qualifications; The second is a forest resource asset assessment service institution approved by the forestry department and established based on forestry survey, planning, and design units; The third is the price appraisal agency. Based on the current situation of these evaluation agencies, there are specific problems in the following aspects:

　　1、既有资产评估资质，又有森林资源资产评估能力的评估机构甚少

　　1. There are few evaluation institutions that have both asset evaluation qualifications and forest resource asset evaluation capabilities

　　森林资源资产本身具有与其它资产不同的特殊性，这就要求从事森林资源资产评估人员，不但要有从事一般资产评估业务素质，而且还必须具备丰富的林业专业知识，熟悉林业法律法规和相关的技术规程等方面素质。森林资源资产大部分处于山区，林种树种多样化，条件艰苦，资产清查工作量大、难度大，一般评估机构无法依靠自身的人力物力来完成。即使完成评估，也会导致评估结果不具有科学性、客观性，不能反映森林资源资产的实际价值，会给有关需求各方带来一定风险。

　　Forest resource assets themselves have special characteristics that are different from other assets, which requires personnel engaged in forest resource asset evaluation to not only have the ability to engage in general asset evaluation business, but also have rich forestry professional knowledge, familiarity with forestry laws and regulations, and related technical regulations. Most of the forest resource assets are located in mountainous areas, with diverse forest species and harsh conditions. The workload and difficulty of asset inventory are high, and general evaluation institutions cannot rely on their own manpower and material resources to complete it. Even if the evaluation is completed, it will result in evaluation results that are not scientific and objective, and cannot reflect the actual value of forest resource assets, which will bring certain risks to relevant demand parties.

　　2、由林业主管部门批准设立的森林资源资产评估机构，其机构与评估结果的合法性、有效性受到质疑

　　2. The legality and effectiveness of the forest resource asset assessment institution established with the approval of the forestry regulatory department and its assessment results have been questioned

　　虽然这些评估机构及从业人员有着丰富的林业专业知识和实践经验，但比较缺乏一般性资产评估的业务知识，行政管理制度不健全，机构独立性较差，风险意识不强。因此，林业部门内设的评估机构的法律地位和其评估结果受到有关方面质疑。

　　Although these evaluation institutions and practitioners have rich forestry professional knowledge and practical experience, they lack general asset evaluation business knowledge, have incomplete administrative management systems, poor institutional independence, and weak risk awareness. Therefore, the legal status and evaluation results of the evaluation agencies established within the forestry department have been questioned by relevant parties.

　　（二）复合性森林资源资产评估人才匮乏

　　（2） Shortage of talent in the assessment of composite forest resource assets

　　森林资源资产评估，是森林资源资产由实物量向价值量的转化过程。评估报告的质量高低，取决于实物量调查结果的真实性、可靠性和转化过程，取决于资产评估人员对专业知识的掌握和实践经验与能力。森林资源资产具有动态存在性、分布广阔性、生物多样性、地域差异性、效益多重性、经营长期性等诸多特点。

　　Forest resource asset assessment is the process of transforming forest resource assets from physical quantity to value. The quality of the evaluation report depends on the authenticity, reliability, and conversion process of the physical quantity survey results, as well as the professional knowledge, practical experience, and ability of the asset appraisers. Forest resource assets have many characteristics such as dynamic existence, wide distribution, biodiversity, regional differences, multiple benefits, and long-term management.

　　因此，在评估过程中，除考虑一般评估因素外，还要针对森林资源资产的自身特点进行现场详尽调查，对当地林地经营权承包价格、林产品市场价格进行调查等等。因此，就要求森林资源资产评估人员不仅应具有一般资产评估理论知识和实践经验，还必须具有扎实的林业基础知识，熟悉林业生产经营过程，掌握林业的法律法规和方针政策，熟知当地林产品价格和林地承包价格。目前，这样全面的复合型的专业人才比较匮乏，也直接地影响了森林资源资产评估工作的开展和评估结果质量。

　　Therefore, in the evaluation process, in addition to considering general evaluation factors, it is also necessary to conduct detailed on-site investigations based on the characteristics of forest resource assets, such as investigating the local forest land management rights contract prices, forest product market prices, and so on. Therefore, it is required that forest resource asset appraisers not only have general theoretical knowledge and practical experience in asset appraisal, but also must have solid forestry basic knowledge, be familiar with forestry production and operation processes, master forestry laws, regulations and policies, and be familiar with local forest product prices and forest land contract prices. At present, there is a shortage of comprehensive and versatile professional talents, which directly affects the development of forest resource asset assessment work and the quality of assessment results.

　　（三）森林资源资产交易市场不健全

　　（3） The forest resource asset trading market is not sound

　　我国林业改革与工业、农业等其他行政改革相对滞后，森林资源资产按照社会主义经济规律运作，可以说是刚刚起步。因而，造成了森林资源资产交易市场建立较晚，规模不大，交易量较少，运作不规范。同时，也带来了森林资源资产评估滞后，也容易给银行、保险等金融部门开展林权抵押贷款、林业保险业务带来风险，给林农利益带来伤害，给国有森林资源资产造成不应有的流失，也给涉林司法诉讼带来困难。

　　China's forestry reform lags behind other administrative reforms such as industry and agriculture, and forest resource assets operate according to socialist economic laws, which can be said to be just starting. Therefore, the establishment of the forest resource asset trading market was relatively late, the scale was small, the trading volume was low, and the operation was not standardized. At the same time, it has also brought about a lag in the evaluation of forest resource assets, which can easily pose risks to financial departments such as banks and insurance in carrying out forest right mortgage loans and forestry insurance business, causing harm to the interests of forest farmers, causing undue loss of state-owned forest resource assets, and making it difficult for forestry related judicial litigation.

　　（四）对森林资源资产评估理论研究和行政立法做得不够

　　（4） Insufficient theoretical research and administrative legislation on forest resource asset assessment

　　一是理论研究落后于实践。森林资源资产评估是一门科学，是一种专门行业。但目前对森林资源资产评估的产生和发展，地位与作用，专业基础知识等研究不够，缺乏用先进的理论指导实践。二是行政立法处于空白状态。从全国到地方，没有一部完整的关于森林资源资产评估的行政法规，缺少行业标准和技术规程。虽然各地出台了一些红头文件，对森林资源资产评估起到了一定的规范作用，但还没有走上法制化管理的轨道。上述问题的存在，制约了森林资源资产评估事业的健康发展，应该采取有效的对策和措施，认真加以解决。

　　One reason is that theoretical research lags behind practice. Forest resource asset assessment is a science and a specialized industry. However, there is currently insufficient research on the emergence and development, status and role, professional basic knowledge, etc. of forest resource asset assessment, and a lack of advanced theoretical guidance for practice. Secondly, administrative legislation is in a blank state. From national to local levels, there is no complete administrative regulation on forest resource asset assessment, and there is a lack of industry standards and technical regulations. Although some red headed documents have been issued in various regions to regulate the evaluation of forest resource assets, they have not yet entered the track of legal management. The existence of the above problems has constrained the healthy development of forest resource asset evaluation, and effective measures should be taken to seriously solve them.

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