林业资产评估与一般的资产评估一样具有有以下特色:

　　Forestry asset evaluation, like general asset evaluation, has the following characteristics:

　　1、方针性 根据我国的国情对森林资源财物评价，国家有必定的方针规则。当前最主要的有，国务院颁布的《国有财物办理办法》，国家国有财物办理局、林业局颁发的《森林资源财物评价技能标准(试行)》以及各首根据自己的实际状况而制定的《ㄨㄨ首森林资源财物转让条例》等等。对财物占有单位在什么状况下应进行评估评价，以及评价的规模、评价的安排办理原则、程序、方法及其法律责任都作了清晰的规则。这是对财物评价作业的方针要求，还有评估评价价格。同一产品有不同的价格，有些产品特别是林产品的价格在很大程度上受国家规则的税费影响，这就使之更具有方针性。

　　1. According to China's national conditions, there are certain guidelines and rules for evaluating forest resources and property. The most important ones currently include the "State owned Property Management Measures" issued by the State Council, the "Forest Resource Property Evaluation Skills Standards (Trial)" issued by the State owned Property Management Bureau and the Forestry Bureau, and the "Regulations on the Transfer of Forest Resource Property" formulated by each department according to their own actual situation. Clear rules have been established for the assessment and evaluation of property ownership units under what circumstances, as well as the scale, arrangement, principles, procedures, methods, and legal responsibilities of the evaluation. This is the policy requirement for property evaluation work, as well as the evaluation price. The same product has different prices, and the prices of some products, especially forest products, are largely influenced by national tax regulations, which makes them more policy oriented.

　　2、技能性 要对林业资产价格评估价值评价出一个相对精确的数字，有必要通过一系列杂乱而详尽的技能作业。对每一项森林资源资产，在评价其价值之前，评价人员有必要先到现场进行勘测。不仅是查对数量，并且要勘测其质量，具体了解该森林资源资产的树种组成、林的、郁闭度、树高、胸径、积蓄量以及生产成本。生产条件等状况，才干正确计算其评价值，这项作业具有严厉的科学和技能要求，这不是一般人或一个人能完成的，有必要具有专业技能人员(名类〕才干胜任。

　　2. It is necessary to conduct a series of complex and detailed skill operations to obtain a relatively accurate number for evaluating the value of forestry asset prices. Before evaluating the value of each forest resource asset, it is necessary for evaluators to conduct on-site surveys. Not only to check the quantity, but also to survey its quality, specifically understanding the tree species composition, forest, canopy density, tree height, breast height diameter, storage capacity, and production cost of the forest resource asset. The evaluation value can only be accurately calculated based on production conditions and other conditions. This task requires strict scientific and technical requirements, which cannot be completed by ordinary people or individuals alone. It is necessary to have professional skilled personnel (categories) to be competent.

　　3、专业性 一是要求评价安排的专业性，二是参与财物评价的人员应该有必定的林学专业技能素质和丰厚的财政、统计、审计实践经验。

　　3. Professionalism requires both the professional arrangement of evaluations and the personnel involved in property evaluations to have certain forestry professional skills and rich practical experience in finance, statistics, and auditing.

　　4、综合性 林业资产价格评估作业是一项杂乱而详尽的作业，从而要求评价人员的常识和经验有必要具有全面性，在评价中对财物的许多要素大部分要用切当的数据进行计算、分析和综合。因而评价人员应具有相应的常识，一名评价人员不可能完全具备与财物评价作业相适应的全面的技能和常识，有必要要有一个具有多方面常识的群体，做到优化组合，彼此扬长避短。评价人员不仅要有多方面的常识还要有较高的智力水平(如观察才能、思维才能、沟通才能等)，丰厚的实战经验和较强的作业才能。

　　4. The comprehensive evaluation of forestry asset prices is a complex and detailed task, which requires evaluators to have comprehensive knowledge and experience. In the evaluation, many elements of property need to be calculated, analyzed, and synthesized using accurate data. Therefore, evaluators should have corresponding common sense. It is impossible for an evaluator to fully possess comprehensive skills and common sense that are suitable for financial evaluation operations. It is necessary to have a group with multiple common sense to optimize the combination and avoid each other's strengths and weaknesses. Evaluators not only need to have comprehensive knowledge, but also a high level of intelligence (such as observation ability, thinking ability, communication ability, etc.), rich practical experience, and strong homework ability.

　　5、时效性 作为一个林业企业来说，森林资源资产的数额和结构都不可能是静止不变的。一方面物价经常变化，另一方面森林资源财物本身也在不断成长,评价成果只能说明一个林业企业在某一个时点的森林资源资产状况。随着时刻的推移，森林资源资产必然会发生变化，并产生较大的距离，因而承认了的评价成果只能在必定期限内有效。我国的规则是从评价基准日起评价成果一年内有效。

　　5. As a forestry enterprise, timeliness means that the amount and structure of forest resource assets cannot remain static. On the one hand, prices often change, and on the other hand, forest resources and assets themselves are constantly growing. Evaluation results can only indicate the forest resource asset status of a forestry enterprise at a certain point in time. With the passage of time, forest resource assets are bound to change and generate significant distances, therefore recognized evaluation results can only be valid for a certain period of time. The rule in our country is that the evaluation results are valid for one year from the evaluation benchmark date.

　　6、标准性 财物评价是一项杂乱而严肃的作业，决不能具有主观随意性。为了保证评价成果的实在性，要求评估成果的全过程都要依照必定的标准进行，比方评价的安排办理、原则、程序、方法以及评价报告书的内容都有具体的要求，有必要严厉依照规则的要求进行。

　　6. Standard property evaluation is a messy and serious task that must not have subjective arbitrariness. In order to ensure the authenticity of the evaluation results, it is required that the entire process of evaluating the results must be carried out according to certain standards, such as specific requirements for the arrangement, principles, procedures, methods, and content of the evaluation report. It is necessary to strictly follow the requirements of the rules.

　　7、公正性 资产评估是按法定或公允的原则和规程进行的，具有公允的行为标准和事务标准，为公正性奠定了技能根底。评价人员应当是与财物事务没有直接利益关系的第三者，这是公正性的安排根底。

　　7. Fair asset valuation is conducted in accordance with legal or fair principles and procedures, with fair standards of conduct and transaction standards, laying a technical foundation for fairness. Evaluators should be third parties who have no direct interest in financial affairs, which is the foundation of fair arrangements.

　　8、权威件 评价成果洛作为财物经营和产权变化庭价的根据，作为一个企业来说经承认的评价成果可据以调整帐务，这就从客观上要求评价具有权威性。

　　8. The authoritative evaluation of Guoluo serves as the basis for property management and property rights changes. As an enterprise, recognized evaluation results can be used to adjust accounting, which objectively requires the evaluation to have authority.

　　9、责任性 财物评价结论应当是实在牢靠的。无论在什么状况下都要经得起查验和推敲，并且还要承当相应的法律责任，因而来不得半点马虎，否则将遭到法律的制裁。

　　9. The conclusion of the evaluation of responsible property should be solid and reliable. No matter what the situation is, it must withstand inspection and scrutiny, and bear corresponding legal responsibilities, so there must be no carelessness, otherwise it will be punished by the law.

　　10、风险性:林业资产价格评估是根据相关材料的牢靠性，对森林资源财物价值作出的一种模拟价格，这种模拟价格是评价人员主观对被评价财物的客观反映，其价格的精确程度如何取决于所收集到的材料状况，以及评价人员的品德素质和事务水平的高低，可以做到的尽可能精确，但不可能做到绝对精确，但评价安排要对评价奀戬成果负法律责任，这又使林业资产价格评估作业具有很高的风险性。

　　10. Risk assessment: Forestry asset price evaluation is a simulated price based on the reliability of relevant materials, which reflects the value of forest resources and property objectively. The accuracy of this simulated price depends on the condition of the collected materials, as well as the moral quality and level of affairs of the evaluators. It can be as accurate as possible, but it cannot be absolutely accurate. However, the evaluation arrangement must bear legal responsibility for the evaluation results, which makes the forestry asset price evaluation operation highly risky.

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