森林资源资产评估的主要内容是什么?

　　What are the main contents of forest resource asset assessment?

　　森林资源资产主要可分为林地财物、林木财物、野生动、植财物、景观资产。在林木资产中依据dao其收获方式的不同，还能够分以用材林林木资产、经济林林木资产、薪炭林林木资产和竹林资产等。

　　Forest resource assets can mainly be divided into forest property, forest property, wildlife, vegetation property, and landscape assets. According to the different harvesting methods, forest assets can also be divided into timber forest assets, economic forest assets, firewood forest assets, and bamboo forest assets.

　　(1)优化资产配置和经营的根底工作

　　(1) The fundamental work of optimizing asset allocation and operation

　　经过森林资源评估确认的森林资源财物实践的价值量，是森林资源资产办理最重要的根底资料。无论是微观上森林资源资产优化装备，还是微观上森林资源财物有用运营，都需要实在掌握森林资源资产价值的根底资料和反映财物保值、增值及其收益状况，对不同职业、区域、企业的资产收益率进行比较分析。避免在财物装备上形成过错的导向信息，贻误微观优化装备。

　　The value of forest resource assets confirmed through forest resource assessment is the most important fundamental information for forest resource asset management. Whether it is the optimization equipment of forest resource assets at the micro level or the effective operation of forest resource assets at the micro level, it is necessary to have a solid understanding of the basic data of forest resource asset value and reflect the preservation, appreciation, and return status of assets, and compare and analyze the asset return rates of different professions, regions, and enterprises. Avoid forming erroneous directional information on financial equipment, which may delay micro optimization of equipment.

　　(2)有用维护和协调所有者、经营者权益的基本尺度

　　(2) The basic scale for effectively maintaining and coordinating the rights and interests of owners and operators

　　随着与市场经济相适应的新式产权机制的建立，不仅实施所有权与经营权的适度分离，而且广泛发展了产权的活动、转让、重组，在产权变动中进行森林资源财物评价，关于战胜作价不公、假公济私，甚至不吝危害国有财物权益，维护各方的合法权益都供给了重要保障。

　　With the establishment of a new type of property rights mechanism that is compatible with the market economy, not only has the moderate separation of ownership and management rights been implemented, but also the activities, transfer, and restructuring of property rights have been widely developed. Forest resource property evaluation has been carried out in the process of property rights changes, providing important guarantees for overcoming unfair pricing, false public welfare, and even endangering state-owned property rights and interests, and safeguarding the legitimate rights and interests of all parties.

　　(3)理顺价格构成、协调森林资源再生产比例关系的必要条件

　　(3) The necessary conditions for rationalizing price composition and coordinating the proportion of forest resource reproduction

　　森林资源资产，因为经营周期长，资金的时刻价值占成本的大部分，而账面的原值一般不表现这一部份的价值，形成账面原值与实践价值的巨大偏差，财物账面原值长期低于重置成本。

　　Forest resource assets, due to their long operating cycle, have a significant portion of their cost in terms of the time value of funds, and the original value on the books generally does not reflect this value, resulting in a huge deviation between the original value on the books and the actual value. The original value on the books of property is consistently lower than the replacement cost.

　　(4)完善和发展我国社会主义商品商场的客观需要

　　(4) The objective need to improve and develop China's socialist commodity market

　　现在大量的森林资源进入商品商场进行交换，依照森林资源资产原来的价格进入商品商场进行交换，就会形成大量财物丢失，严重地危害财物所有者的权益。因此，在森林资源资产进入商品商场前，必须进行评价。这是社会主义商品商场发育、完善和发展的客观需要。

　　Nowadays, a large amount of forest resources are entering the commodity market for exchange. If forest resource assets are exchanged at their original prices, it will result in a significant loss of property, seriously endangering the rights and interests of property owners. Therefore, before forest resource assets enter the commodity market, they must be evaluated. This is an objective requirement for the development, improvement, and growth of socialist commodity markets.

　　(5)有助于森林资源资产的流转和林区资金商场的建立

　　(5) Conducive to the circulation of forest resource assets and the establishment of a forest fund mall

　　资金市场在商场体系中起着极其重要的作用，它对企业存量财物的调整，对企业增量财物的分配，特别是对资金的合理装备都具有重要的含义。在林区，大量的资金投在山上，最大的财物之一就是森林资源财物。森林资源财物的评价将促进森林资源财物的活动，有助于林区资金商场的建立，有助于搞活林区经济，增加林业活力。

　　The capital market plays an extremely important role in the shopping mall system. It has significant implications for adjusting the stock assets of enterprises, allocating incremental assets of enterprises, and especially for the rational allocation of funds. In forest areas, a large amount of funds are invested in the mountains, and one of the biggest assets is forest resources. The evaluation of forest resources and assets will promote the activities of forest resources and assets, help establish a financial market in forest areas, revitalize the forest economy, and increase forestry vitality.

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