1.森林资源资产评估需要收集的资料通常包括:、

　　The information that needs to be collected for forest resource asset assessment usually includes:

　　(1)林权证书(林权证、不动产权证、林木权证)、林地租赁合同、承包合同等;

　　(1) Forest ownership certificates (forest ownership certificates, real estate ownership certificates, forest ownership certificates), forest land lease contracts, contract agreements, etc;

　　(2)评估范围内的森林资源图面资料;

　　(2) Forest resource map data within the evaluation scope;

　　(3)森林资源资产清单(最小单位应落实到小班);

　　(3) Forest resource asset inventory (minimum unit should be implemented in small classes);

　　(4)有特殊经济价值的林木种类、数量和质量资料;

　　(4) Information on the types, quantities, and quality of trees with special economic value;

　　(5)营林生产技术标准及有关成本费用资料

　　(5) Technical standards for forest production and related cost information

　　(6)木材生产、销售等有关成本费用资料;

　　(6) Cost and expense information related to wood production and sales;

　　(7)当地森林培育、森林采伐和基本建设等方面的技术经济指标;

　　(7) Technical and economic indicators related to local forest cultivation, forest logging, and infrastructure construction;

　　(8)森林培育的账面历史成本资料;

　　(8) Historical cost data of forest cultivation on paper;

　　(9)评估基准日各种规格的木材、林副产品市场价格，及其销售过程中的税、费征收标准;

　　(9) Evaluate the market prices of various specifications of timber and forest by-products on the benchmark date, as well as the tax and fee collection standards during the sales process;

　　(10)当地及周边地区的林地使用权出让、转让和出租的价格资料;

　　(10) Price information for the transfer, assignment, and rental of forest land use rights in the local and surrounding areas;

　　(11)当地及周边地区的林业生产投资收益率;

　　(11) The return on investment of forestry production in the local and surrounding areas;

　　(12)各树种的生长过程表、生长模型、收获预测等资料;

　　(12) Data on the growth process table, growth model, and harvest prediction of various tree species;

　　(13)使用的一元材积表、二元材积表、出材率表、立地指数表等林业经营数表资料;(14)其他与评估有关的资料。

　　(13) The forestry management data tables used, such as single volume table, binary volume table, yield table, site index table, etc; (14) Other materials related to evaluation.

　　2.市场比较法原理及例题

　　2. Principles and Examples of Market Comparison Method

　　(1)基本原理。市场成交价比较法是将相同或类似的森林资源资产的现行市场成交价格作为比较基础，通过价格变动、林分质量的调整，估算拟评估森林资源资产价值的一种方法。同一评估对象一般选取三个及三个以上交易案例作为参照，对各交易案例成交价格调整后，采用简单算术平均法、加权算术平均法、中位数法、众数法、综合分析法等的其中一种方法计算确定评估结果。

　　(1) Basic principles. The market transaction price comparison method is a method of estimating the value of forest resource assets to be evaluated by comparing the current market transaction prices of the same or similar forest resource assets, adjusting for price changes and forest stand quality. Generally, three or more transaction cases are selected as references for the same evaluation object. After adjusting the transaction prices of each transaction case, one of the methods such as simple arithmetic mean, weighted arithmetic mean, median, mode, and comprehensive analysis is used to calculate and determine the evaluation results.

　　(2)计算公式(简单算术平均法)。式中:E-评估值;X-拟评估森林资产的实物量;Ki-第i个交易案例林分质量综合调整系数;Kbi-第i个交易案例物价调整系数;Gi:-第i个交易案例市场交易价格;N-交易案例个数。

　　(2) Calculation formula (simple arithmetic mean method). In the formula: E-evaluation value; X - The physical quantity of forest assets to be evaluated; Ki - Comprehensive adjustment coefficient for forest stand quality in the i-th transaction case; Kbi - Price adjustment coefficient for the i-th transaction case; Gi: - The market transaction price of the i-th trading case; Number of N-transaction cases.

　　(3)使用前提条件。可以收集到近期、多个可比交易案例或公开市场交易信息。

　　(3) Preconditions for use. It can collect recent, multiple comparable trading cases or public market trading information.

　　(4)适用范围。适用于各林龄段林木资产的评估。

　　(4) Scope of application. Applicable to the evaluation of forest assets across different age groups.

　　(5)应用案例。H企业拟林场周边村庄的杉木林，为确定收购价格，聘请资产评估机构，编制杉木林清查核实总体方案，测算收购杉木林的基础价格，评估基准日确定为2024年12月31日。评估机构选择了20个5公顷，蓄积量为1000立方米的小班杉木成熟林作为典型案例。采用市场成交价比较法进行测算。H国有企业提供了年龄、平均树高、平均胸径与测算小班都相近的实际成交案例，以及当地周边杉木林近年交易资料。评估机构分析了H国有企业提供的交易资料，收集当地某林业研究所测算的当地用材林价格变动指数，见表1。选择了三个实际成交案例，见表2。确定拟测算的小班质量综合调整系数为1。表1用材林价格指数（环比）年份价格指数2021年1.022022年1.052023年1.012024年1.03表2实际成交实例.项目案例1案例2案例3小班面积(公顷)876蓄积量(立方米)130012001250质量综合调整系数(K)1.150.951.05交易日期2021年12月30日2023年12月30日2022年12月28日交易价格(元)200000210000220000采用市场成交价比较法计算杉木林的评估值A:E1=1/1.15*1.03/1.02*200000/1300= 135.09 (元/立方米)B:E2=1/0.95*1.03/1.01*210000/1200= 187.86 (元/立方米)C:E3=1/1.05*1.03/1.05*220000/1250= 164.43 (元/立方米)加权平均E=（135.09+187.86+164.43）/3 =162.46(元/立方米)小班杉木评估值=1000*162.46=162460（元）

　　(5) Application case. H Enterprise plans to purchase Chinese fir forests in villages surrounding the forest farm. To determine the purchase price, an asset appraisal agency will be hired to prepare an overall plan for the inventory and verification of Chinese fir forests, calculate the basic price for the purchase of Chinese fir forests, and set the evaluation benchmark date as December 31, 2024. The evaluation agency selected 20 small mature Chinese fir forests of 5 hectares with a storage capacity of 1000 cubic meters as typical cases. Using the market transaction price comparison method for calculation. H State owned enterprises provided actual transaction cases with similar age, average tree height, average breast height diameter, and calculated small classes, as well as transaction data of nearby fir forests in recent years. The evaluation agency analyzed the transaction data provided by H state-owned enterprise and collected the local timber forest price change index calculated by a forestry research institute, as shown in Table 1. Three actual transaction cases have been selected, as shown in Table 2. The comprehensive adjustment coefficient for the quality of the small class to be calculated is determined to be 1. Table 1 Timber Forest Price Index (MoM) Year Price Index 2021 1.02, 2022 1.05, 2023 1.01, 2024 1.03 Table 2 Actual Transaction Examples Project Case 1 Case 2 Case 3 Small class area (hectares) 876 Volume (cubic meters) 130012001250 Quality comprehensive adjustment coefficient (K) 1.150.951.05 Transaction date December 30, 2021 December 30, 2023 December 28, 2022 Transaction price (yuan) 20000021000220000 Using market transaction price comparison method to calculate the evaluation value of fir forest A: E1=1/1.15 * 1.03/1.02 * 200000/1300=135.09 (yuan/cubic meter) B: E2=1/0.95 * 1.03/1.01 * 21000/1200=187.86 (yuan/cubic meter) C: E3=1/1.05 * 1.03/1.05 * 220000/1250=164.43 (yuan/cubic meter) Weighted average E=(yuan/cubic meter) 135.09+187.86+164.43)/3=162.46 (yuan/cubic meter) Small class spruce evaluation value=1000 * 162.46=162460 (yuan)

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