森林资源资产的评估的测算是十分复杂的。木材不是一种标准的产品，它以各种各样的大小、形态和等级出售。在现实森林中，没有两个林地质量、地利等级完全相等的林分。因此，在森林资源资产评估前，必须考虑评估中的一些基本问题。正确地了解影响森林资源资产评估价值的各种因素，对于做好评估测算具有重要的指导作用。

　　The assessment and calculation of forest resource assets are very complex. Wood is not a standard product, it is sold in various sizes, shapes, and grades. In real forests, there are no two forest stands with completely equal forest quality and land use levels. Therefore, before evaluating forest resource assets, some basic issues in the evaluation must be considered. Accurately understanding the various factors that affect the evaluation value of forest resource assets is of great guiding significance for conducting effective evaluation and calculation.

　　一、评估的目的

　　1、 Purpose of evaluation

　　资产评估的目的决定了资产评估的价值类型，不同的资产评估价值类型其评估的思路、评估依据、作价的标准均不相同，其评估的结果可能完全不同。评估中价值类型可分为市场价值类型和非市场价值类型，非市场价值类型有投资价值类型、清算市场价值类型等。

　　The purpose of asset evaluation determines the value type of asset evaluation. Different asset evaluation value types have different evaluation ideas, evaluation criteria, and pricing standards, and their evaluation results may be completely different. The value types in evaluation can be divided into market value types and non market value types. Non market value types include investment value types, liquidation market value types, etc.

　　森林资源资产评估和其他任何资产评估一样，它的结果取决于评估的目的。森林资源资产评估的目的可以是森林资源资产的拍卖、转让、联营或股份经营，也可以是以森林资源资产作为抵押、担保或者是企业的清算。不同的评估目的，选用的评估方法、精度要求和评估结果是不相同的。

　　Forest resource asset assessment, like any other asset assessment, depends on the purpose of the assessment. The purpose of forest resource asset assessment can be the auction, transfer, joint venture, or equity operation of forest resource assets, or the use of forest resource assets as collateral, guarantee, or liquidation of enterprises. Different evaluation purposes require different evaluation methods, accuracy requirements, and evaluation results.

　　出售、转让成熟龄的林木资产，购买者收购这些林木并立即采伐的这类评估中。评估价值类型是市场价值类型。这类评估主要考虑市场的交易价格，按现行市价法和木材市场价倒算法进行评估。而且要求较高的精度，通常要求进行作业设计调查，作出伐区的工艺设计，并按设计书的结果，按市场价倒算法进行评估。

　　In the evaluation of selling or transferring mature forest assets, buyers purchase these trees and immediately harvest them. The evaluation value type is the market value type. This type of evaluation mainly considers market transaction prices and is evaluated using the current market price method and the wood market price inversion algorithm. And it requires high precision, usually requiring job design investigation, making process design for the cutting area, and evaluating according to the results of the design book and the market price inversion algorithm.

　　对于林木资产进行抵押、担保一类评估。这类评估是属于清算价格类型。这类评估结束时并未发生直接的现金交易。抵押资产的接受者主要考虑该林木资产的价值是否能抵上他所放贷出去的资金，在快速变现时能否将其收回，要求较高的保险系数，评估的结果一般比实际价偏低。

　　Evaluate the mortgage and guarantee of forest assets. This type of evaluation belongs to the liquidation price category. At the end of this type of assessment, there were no direct cash transactions. The recipient of the mortgaged asset mainly considers whether the value of the forest asset can offset the funds lent out, and whether it can be recovered when quickly realized, requiring a high insurance factor. The evaluation result is generally lower than the actual price.

　　但现实评估中，银行一般要求评估出市场价值类型，然后自行打折。这时评估出的市场价格经常比正常价格稍高。

　　But in reality, banks generally require an assessment of the market value type and then offer discounts on their own. At this point, the assessed market price is often slightly higher than the normal price.

　　对于联营或股份经营的森林资源资产评估，这类评估属于投资价值类型。它直接关系到林木所有者和经营者的利益，要求有一定的精度。但是这一类的评估，通常涉及面积大，而且有相当部分幼龄林和中龄林，其变现能力还有待将来的经营。这类评估进行高精度的“三类调查”是不可能的，也是不必要的。因为，大面积的高精度的调查费用极高，特别是在幼、中龄林，费用高而价值低，资产所有者难以承受。再说，中幼林的变现能力要到将来才能表现出来，现在调查评估的变幅是较大的，加上这类评估之后，资产并未变现，而是作股份或联营分成的比例。评估的误差在今后的经营中仍可消化一部分。因此，这类评估对精度要求的关心一般要低于成熟林木出售的评估。通常是采用二类调查的方法进行清查，但对成熟林部分通常加大调查的力度，以求得较高的精度。

　　For the evaluation of forest resource assets through joint ventures or shareholding operations, this type of evaluation belongs to the investment value category. It directly relates to the interests of forest owners and operators, requiring a certain degree of precision. However, this type of assessment usually involves a large area and a considerable number of young and middle-aged forests, whose monetization ability still needs to be addressed in future management. It is impossible and unnecessary to conduct high-precision "three types of surveys" for such evaluations. Because the cost of large-scale high-precision surveys is extremely high, especially in young and middle-aged forests, where the cost is high but the value is low, asset owners find it difficult to afford. Moreover, the monetization ability of young and middle-aged forests will only be demonstrated in the future. The current survey and evaluation range is relatively large, and after such evaluations, the assets have not been monetized, but rather as a proportion of shares or joint ventures. The evaluation error can still be partially absorbed in future operations. Therefore, the concern for accuracy requirements in such assessments is generally lower than that in assessments of mature forest sales. Usually, the method of second-class investigation is used for inventory, but for mature forests, the intensity of investigation is usually increased to obtain higher accuracy.

　　对于企业清算的林木资源资产评估，它属于清算价格类型，要考虑快速变现的能力，因此，评估的价格一般较市场价稍低。由于一个林业企业涉及的面积较大，各种类型的林分都有，而且这类企业通常中幼林的比例大。因此，调查一般也是采用二类调查的方法。但现实的评估中，法院等委托单位经常要求测算出资产的市场价值，由他们再据此确定拍卖价。

　　For the evaluation of forest resource assets for enterprise liquidation, it belongs to the liquidation price type and needs to consider the ability to quickly realize. Therefore, the evaluated price is generally slightly lower than the market price. Due to the large area involved in a forestry enterprise, there are various types of forest stands, and such enterprises usually have a high proportion of young and middle-aged forests. Therefore, surveys generally adopt the method of second-class surveys. But in reality, courts and other commissioned units often require the calculation of the market value of assets, which they then use to determine the auction price.

　　二、销售的条件

　　2、 Sales conditions

　　对于成熟的林木来讲，一旦签订了出售立木的合同，买主就可以采伐林木所有者的林木。采伐就是一种破坏性作业，对土地、植被及周围的环境都会造成严重的影响。林木的所有者—森林的经营者除了对采伐的林木想要高价外，常还需要控制采伐活动以满足其他的目的。森林的经营者通常对采伐的地点、采伐的林木、采伐的时间，采伐的方式，集运材的方式及伐区清理方式做出许多限制条件和要求，以保护林地、林木，防止侵蚀，便于森林的更新，使遭受的损失降到最低的限度。

　　For mature trees, once a contract is signed for the sale of standing timber, the buyer can harvest the owner's trees. Logging is a destructive operation that can have serious impacts on land, vegetation, and the surrounding environment. The owners of trees - forest operators often need to control logging activities to meet other purposes in addition to wanting high prices for the harvested trees. Forest operators usually impose many restrictions and requirements on the location of logging, the trees to be harvested, the timing of logging, the method of logging, the method of collecting and transporting timber, and the method of clearing the logging area, in order to protect forest land and trees, prevent erosion, facilitate forest renewal, and minimize losses suffered.

　　例如，在异龄林的采伐中，伐倒的成熟的大径林木要压坏许多附近的中、小径木，集材的过程也对周围的植被有很大的破坏，甚至可能造成地表的侵蚀。因而，在林木出售时，森林的经营者通常要指定采伐的和必须保留的林木，采伐时倒木的方向必须避开这些指定的保留木，并在集材上采取一些防护措施，这将增加采伐成本。

　　For example, in the harvesting of forests of different ages, mature large-diameter trees that are felled will crush many nearby medium and small-diameter trees, and the process of gathering wood will also cause significant damage to the surrounding vegetation, and may even lead to surface erosion. Therefore, when selling trees, forest operators usually need to specify the trees to be harvested and those that must be preserved. When harvesting, the direction of the fallen trees must avoid these designated reserved trees, and some protective measures must be taken on the lumber, which will increase harvesting costs.

　　在皆伐作业中，为了保证天然更新的成功，森林的经营者经常提出采伐中保护幼苗、幼树的要求。为了便于人工更新，而对伐区剩余物的处理提出一定的要求，如火烧、堆集或截短等方法处理。对于这些在林木出售时提出的限制条件，买主都必须执行，这些限制所增加的生产成本在估价时就必须将其考虑在内。

　　In clear logging operations, in order to ensure the success of natural regeneration, forest operators often request the protection of seedlings and young trees during logging. In order to facilitate manual updates, certain requirements have been put forward for the treatment of residual materials in the logging area, such as burning, stacking, or truncation methods. Buyers must comply with the restrictions imposed on the sale of trees, and the increased production costs resulting from these restrictions must be taken into account in the valuation.

　　三、产品售价

　　3、 Product price

　　立木价（这时特指成熟林的价格）是木材的产品价值与生产这些产品的成本、一定的利润及税收的差额。因此，木材产品的售价是估算立木价的起点，产品的售价越高，立木的价格越高，林地的超额利润越多，林地的价格也越高。产品的售价必须以在该地区能够实际生产和销售的产品为基础。对于一般的木材经营者来说，他购买林木，出售的是原木和非规格材，他交货的地点在当地的木材采购站、贮木场、木材的加工厂家或者就在伐区附近的公路边。这些地点就是他的林木处理的终止点，也是他所关注的始点。如果原木和非规格材市场价格已确定(包括对实际供材点必要的运输成本调整)，则这个市场价格就是立木估价的基础。但原木和非规格材的价格随着原木和非规格材的口径和长度而变化，用出材率表测算原木和非规格材的木材数量是可行的，但要测算各个口径的木材的数量则很困难。因此，必须根据历史资料确定该地区原木的平均规格和非规格材的平均规格，进而确定其综合价格，根据综合的价格作为评定的基础。

　　The standing price (specifically referring to the price of mature forests) is the difference between the product value of wood and the cost, certain profit, and tax of producing these products. Therefore, the selling price of timber products is the starting point for estimating the price of standing timber. The higher the selling price of the product, the higher the price of standing timber, and the more excess profit the forest land has, the higher the price of forest land. The selling price of the product must be based on the products that can be actually produced and sold in the region. For ordinary timber operators, they purchase timber and sell logs and non-standard timber. Their delivery locations are local timber procurement stations, timber storage yards, timber processing manufacturers, or near the roadside in the logging area. These locations are the endpoints of his forest management and the starting points of his attention. If the market prices of logs and non-standard timber have been determined (including necessary transportation cost adjustments for actual supply points), then this market price is the basis for estimating the standing timber. However, the prices of logs and non-standard timber vary with their diameter and length. It is feasible to calculate the quantity of logs and non-standard timber using a yield table, but it is difficult to calculate the quantity of timber for each diameter. Therefore, it is necessary to determine the average specifications of logs and non-standard timber in the region based on historical data, and then determine their comprehensive prices, using the comprehensive prices as the basis for evaluation.

　　木材产品的销售价格是由市场的供求关系而确定的，在市场经济的条件下，这一供需关系的变化是由许多木材生产者无法控制的因素所控制，而且经常发生变化。在立木价格的确定中必须收集评估基准日的木材产品市价，来计算其综合价格，进而确定立木的价格。

　　The sales price of timber products is determined by the supply and demand relationship in the market. Under the conditions of a market economy, the changes in this supply and demand relationship are controlled by many factors that timber producers cannot control and often change. In determining the price of standing timber, it is necessary to collect the market price of timber products on the evaluation reference date to calculate their comprehensive price, and then determine the price of standing timber.

　　四、生产成本的确定

　　4、 Determination of Production Costs

　　生产成本直接影响森林资源资产的价值，在销售价格已定的条件下，生产成本越低，森林资源资产的价值越高，因此，生产成本的确定是立木价确定过程中的一项重要的工作。生产成本是指与产品的生产直接相关并且是产品生产的必不可少的一切成本都应进行估算，对用材林来说主要包括采伐的成本、集材成本、运输成本、仓贮等销售费用、木材加工成本、立木销售及产品销售中的税费。但它不含培育立木的成本和投资的利息。生产成本的投资利息在确定适当的利润和风险率时考虑。

　　The production cost directly affects the value of forest resource assets. Under the condition of a fixed sales price, the lower the production cost, the higher the value of forest resource assets. Therefore, determining the production cost is an important task in the process of determining the standing price. Production cost refers to all costs directly related to the production of products and essential for product production, which should be estimated. For timber forests, it mainly includes the cost of logging, timber gathering, transportation, storage and other sales expenses, wood processing costs, standing timber sales, and taxes and fees in product sales. But it does not include the cost of cultivating standing trees and the interest on investment. The investment interest on production costs is considered when determining appropriate profits and risk rates.

　　精确计算生产成本是困难的。在现实森林中，不存在两片完全相同的林子。不同地块的林分，林木的大小、林分的质量、采运的难易程度、地利等级等因素都可能有很大的差异。另外，木材生产者所用的机械设备的不同，人员素质、管理水平的高低也会使生产时的成本发生很大的差异。在测算木材加工成本时也会遇到类似的问题。成本的测定是以特定的生产者为标准，还是以最高效率的生产者为标准或者是以平均效率的生产者为标准，测算出的结果是不相同的。从林木所有者的角度出发，最好以生产率最高的生产者为标准进行成本的测算，以获得最高的立木价，但在立木资产的评估中，一般应以当地平均效率的生产者为标准进行评估。这样有利于生产者通过更新设备、提高人员素质和管理水平来提高效率得到合理的回报。

　　Accurately calculating production costs is difficult. In the real forest, there are no two identical woods. There may be significant differences in the size, quality, difficulty of harvesting, and geographical grade of forest stands in different plots of land. In addition, the different mechanical equipment used by wood producers, as well as the quality of personnel and management level, can also lead to significant differences in production costs. Similar problems may also be encountered when calculating the cost of wood processing. The determination of cost varies depending on whether it is based on specific producers, the most efficient producers, or the average efficient producers. From the perspective of forest owners, it is best to calculate costs based on the producer with the highest productivity to obtain the highest standing tree price. However, in the evaluation of standing tree assets, the local average efficiency producer should generally be used as the standard for evaluation. This is beneficial for producers to improve efficiency and obtain reasonable returns by updating equipment, enhancing personnel quality and management level.

　　在森林资源资产的评估中准确地测算木材生产的成本是很困难的，评估人员要花费相当多的时间进行较为详细的调查。通常可利用当地林业生产的定额指标(各类的平均生产水平)，结合评估基准日的基本工价，再根据山场的具体条件进行修正、测算。在大面积的森林资源资产评估中也可通过财务和生产管理部门的档案分析确定经营单位的生产成本。

　　Accurately calculating the cost of timber production in the assessment of forest resource assets is difficult, and evaluators need to spend considerable time conducting detailed investigations. Usually, the quota indicators of local forestry production (average production level of various types) can be used, combined with the basic labor price on the evaluation reference date, and then adjusted and calculated according to the specific conditions of the mountain field. In the assessment of large-scale forest resource assets, the production costs of operating units can also be determined through the analysis of financial and production management department archives.

　　五、林木出材率的确定

　　5、 Determination of Wood Yield Rate

　　林木出材率是计算立木价格的一个重要的技术经济指标。出材率主要由林木的直径、树高、干形和缺陷所决定。林木出材率的高低直接影响出材量，影响了森林资源资产的价格。在我国，立木出材率表的编制和应用一直未能规范化、系统化和标准化。出材率的误差是一直严重影响我国伐区作业设计中出材量计算精度的因素。通常由数表直接查出的出材率要比实际的偏高，因为编表的材料一般较为规范，病、腐、结疤、分叉等缺陷较少，而实际生产时，病、腐、结疤、分叉这类木材的缺陷严重影响了木材的出材率。比如根兜附近长1m的心腐，就使原木少了最粗最好的1m长的一段，原木的出材率大约要下降百分之十左右。因此，在确定出材率时，通常先按相应的出材率表查出林分的出材率，然后再根据林分生长的状况、病腐情况等，确定一定比例的折扣。

　　The yield of timber is an important technical and economic indicator for calculating the price of standing timber. The yield is mainly determined by the diameter, height, stem shape, and defects of the trees. The yield of timber directly affects the amount of timber produced and the price of forest resource assets. In China, the compilation and application of timber yield tables have not been standardized, systematic, and standardized. The error in yield rate has been a serious factor affecting the accuracy of yield calculation in the design of logging operations in China. The yield rate usually found directly from the numerical table is higher than the actual one, because the materials listed in the table are generally more standardized and have fewer defects such as disease, rot, scarring, and branching. However, in actual production, defects such as disease, rot, scarring, and branching seriously affect the yield rate of wood. For example, a 1m long core rot near the root pocket reduces the thickest and best 1m long section of the log, resulting in a decrease of about 10% in the yield of the log. Therefore, when determining the yield rate, it is usually necessary to first check the yield rate of the forest stand according to the corresponding yield rate table, and then determine a certain percentage of discount based on the growth status, disease and decay situation of the forest stand.

　　由于木材不是标准化的产品，它有原木、非规格材，在原木和非规格材中还有大小、长短之分，各种规格的木材价格不同。因此，在测算出材率时，还必须分别种类及大小确定其出材率。实际上，要准确地确定各径级各长度的出材率来计算其出材量是不可能的，但必须把它们按价格的水平分为几类，最简单的是把其分为原木和非规格材两大类，或更细一点分大中小三类。计算出各类的出材量，再根据过去采伐类似林分的资料，计算各类材种的平均规格，以作为确定平均综合价格费用的基础。

　　Due to the fact that wood is not a standardized product, it can be divided into raw wood and non-standard wood. There are also differences in size and length between raw wood and non-standard wood, and the prices of various specifications of wood are different. Therefore, when calculating the yield, it is also necessary to determine the yield separately based on the type and size. In fact, it is impossible to accurately determine the yield rate of each diameter grade and length to calculate their yield, but they must be divided into several categories according to the price level. The simplest is to divide them into two categories: logs and non-standard logs, or more specifically into three categories: large, medium, and small. Calculate the output of various types of timber, and then calculate the average specifications of each type of timber based on data from similar forest stands harvested in the past, as the basis for determining the average comprehensive price cost.

　　六、投资收益率的确定

　　6、 Determination of investment return rate

　　投资收益率又称为基准折现率、目标收益率或最低期望收益率，由于森林经营的周期较长，森林资源资产评估中的投资收益率是极为关键的技术经济指标，对收益法和成本法评估的结果有重大影响。在采用成本法时如所用的投资收益率偏高则评估测算的评估值偏高，森林资源资产的购买者无法承受；如所用的投资收益率偏低，则森林资源资产评估值偏低，资产的所有者将蒙受损失。在采用收益法时则正好相反，用偏高的投资收益率，则评估出的价值偏低，甚至出现负值，资产的所有者无法接受，如采用的投资收益率偏低，则评估值偏高，资产的购买者无法接受。

　　The investment return rate, also known as the benchmark discount rate, target rate of return, or minimum expected rate of return, is a crucial technical and economic indicator in forest resource asset evaluation due to the long cycle of forest management. It has a significant impact on the results of income based and cost based evaluations. When using the cost method, if the investment return rate used is too high, the evaluation value calculated will be too high, which the buyers of forest resource assets cannot afford; If the investment return rate used is low, the evaluation value of forest resource assets will be low, and the owners of the assets will suffer losses. When using the income approach, the opposite is true. If a higher investment return rate is used, the assessed value will be lower, even negative, which the asset owner cannot accept. If a lower investment return rate is used, the assessed value will be higher, which the asset buyer cannot accept.

　　在森林资源资产评估中的投资收益率的确定必须根据该森林资源资产的实际经营状况和收益状况，依据持续经营假设，测算其社会平均的投资及生产成本、社会平均的收益水平，进行动态经济分析，来确定其投资收益率。

　　The determination of investment return rate in forest resource asset evaluation must be based on the actual operating and income status of the forest resource asset, and according to the assumption of continuous operation, calculate its social average investment and production costs, social average income level, and conduct dynamic economic analysis to determine its investment return rate.

　　七、利润率的确定

　　7、 Determination of profit margin

　　木材生产需要成本，这些成本需要投资，投资者要有收入即利息，木材的生产者也要有收入即利润，再加上采伐、加工、销售中的商业风险金——显然也是一项收入。这三项收入之和占成本的百分数称利润率。利润率是林木分析估价中的一个关键数字，它的结果对立木价格的有一定的影响。

　　The production of wood requires costs, which require investment. Investors need income or interest, and wood producers also need income or profit. In addition, commercial risk funds from logging, processing, and sales are clearly also a source of income. The percentage of the sum of these three revenues to the cost is called the profit margin. Profit margin is a key figure in forest analysis and valuation, and its results have a certain impact on the price of standing timber.

　　利润率一般按社会平均利润率确定，因此它可由经济统计资料算出。通常各地都有一个大致的数字。如福建省1993年在森林转让参考价格中建议森工生产利润率定为20%，营林生产为16%，这在当时是合理的（1993年的通货膨胀率是13%），如通货膨胀利率较低的话还可降到15%或更低。利润率确定后还有一个测算利润的基数问题。利润＝生产成本×利润率。这个生产成本的基数，包括还是不包括立木的价格是一个重要的问题。如果林木的出售者在林木采伐前仅收部分订金，整个结算在木材出售后进行，则这个生产总成本不包括立木价，而仅直接按木材生产的成本加定金，而林木出售者在合同订立后，即收取全部林木款，则立木价应包括在木材生产总成本中。木材销售时收交的税费原则上不应包括在生产成本中，但我国有的地方执行伐前交税费，即在办理采伐证时，就按伐区设计的材料收缴税费。有的按90％预收，有的按60％预收，这时预收的税费则也应列入木材生产的总成本，因为木材的生产者在取得收入前已付出了这些投资。

　　The profit margin is generally determined based on the average social profit margin, so it can be calculated from economic statistical data. Usually there is a rough number for each location. In 1993, Fujian Province suggested in the forest transfer reference price that the profit margin for forest industry production be set at 20% and for forest management production at 16%, which was reasonable at the time (the inflation rate in 1993 was 13%). If the inflation rate was low, it could be reduced to 15% or lower. After determining the profit margin, there is another issue of calculating the profit base. Profit=Production cost x Profit margin. The base of this production cost, including or excluding the price of standing timber, is an important issue. If the seller of timber only receives a partial deposit before logging, and the entire settlement is made after the sale of timber, the total production cost does not include the standing price, but only directly adds the deposit based on the cost of timber production. After the contract is signed, the seller of timber collects the full payment for the timber, and the standing price should be included in the total production cost of timber. The taxes and fees collected during the sale of timber should not be included in the production cost in principle, but in some places in China, taxes and fees are collected before logging, that is, when applying for logging permits, taxes and fees are collected according to the materials designed for the logging area. Some are collected in advance at 90%, while others are collected in advance at 60%. In this case, the taxes and fees collected in advance should also be included in the total cost of timber production, as timber producers have already made these investments before obtaining income.

　　在实际评估中利润率仅在木材生产中考虑，营林生产的投资用的是投资收益率。木材生产的利润率与营林生产的投资收益率是不同的，木材生产的风险较营林生产高，其利润率也高于营林生产的投资收益率。

　　In actual evaluation, the profit margin is only considered in timber production, and the investment in forest production is based on the investment return rate. The profit margin of timber production is different from the investment return rate of forest production. The risk of timber production is higher than that of forest production, and its profit margin is also higher than the investment return rate of forest production.

　　八、树种的价值差异

　　8、 The Value Difference of Tree Species

　　在许多情况下，待销售的立木是由若干不同树种组成的，不同的树种价值相差极大。同样规格的木材(大径材)，马尾松大约是一般阔叶材价格的2倍，杉木又是马尾松价格的2倍，而一些珍贵树种如楠木、红豆杉等则又是杉木的2～5倍。一般的阔叶树与珍贵树种价值可相差8～20倍。如何处理多树种价值差异是经常出现的问题。不同的树种加工成不同的产品，有些作为纸浆材，有些作为锯材原木，当这些产品分别加工处理时，其采伐成本可以分开。但实际上并非如此，它们的采伐运输是同时进行的，采运成本是归在一起的，尽管树种间价值存在很大差异。按树种分别计算成本是困难的，但售价却很容易分开。

　　In many cases, the standing timber to be sold is composed of several different tree species, and the value of different tree species varies greatly. For the same specification of wood (large-diameter wood), the price of Masson pine is about twice that of general broad-leaved wood, and the price of Chinese fir is twice that of Masson pine. Some precious tree species such as Nanmu and Taxus are 2-5 times that of Chinese fir. The value of general broad-leaved trees can differ from that of precious tree species by 8 to 20 times. How to deal with the value differences of multiple tree species is a common problem. Different tree species are processed into different products, some as pulp wood and some as sawn timber logs. When these products are processed separately, their harvesting costs can be separated. But in reality, their harvesting and transportation are carried out simultaneously, and the harvesting and transportation costs are attributed together, despite significant differences in value between tree species. It is difficult to calculate costs separately by tree species, but the selling prices are easily separated.

　　当估价表明某些树种的立木价很低或为负值时，而卖主又想采伐掉这些树种，这就给估价带来了困难。如果某树种的价值能够补偿所有的采伐和加工的可变成本，且与售价相比其收益为正时，它将对固定成本产生影响，买主也从中获利。如果不是这样，这个树种只有在必须满足某人要求的情况下进行采伐，要由卖主部分补贴采伐作业费用。因为通常卖主将林木整体出售，而不是仅仅出售其中价值高的树种，通过这种形式伐去一钱不值的树种。

　　When the valuation indicates that the standing price of certain tree species is very low or negative, and the seller wants to harvest these tree species, it brings difficulties to the valuation. If the value of a certain tree species can compensate for all the variable costs of harvesting and processing, and its revenue is positive compared to the selling price, it will have an impact on fixed costs, and buyers will also benefit from it. If not, this tree species can only be harvested if it meets someone's requirements, and the seller will partially subsidize the harvesting operation costs. Because usually sellers sell the entire forest as a whole, rather than just selling the high-value tree species, by cutting down the worthless tree species in this form.

　　九、林地的林学质量

　　9、 Forestry quality of forest land

　　林学质量通常也称为立地质量，它是指狭义的立地质量，主要从林木生长的角度来反映其经济价值，林地的林学质量越高，林地的价格也越高。林学质量一般受下列因子所决定：

　　Forestry quality, also known as site quality, refers to the narrow definition of site quality, mainly reflecting its economic value from the perspective of forest growth. The higher the forestry quality of a forest land, the higher its price. The quality of forestry is generally determined by the following factors:

　　1、土层厚度

　　1. Soil thickness

　　土层是林木根系生长的场所，深厚的土层是林木正常生长的必要条件。

　　The soil layer is the place where the roots of trees grow, and a deep soil layer is a necessary condition for the normal growth of trees.

　　2、腐殖质层厚度

　　2. Thickness of humus layer

　　腐殖质是土壤肥力的重要指标。腐殖质层厚，土壤的肥力高，林木的生长好。

　　Humus is an important indicator of soil fertility. Thick humus layer, high soil fertility, and good growth of trees.

　　3、土壤质地

　　3. Soil texture

　　土壤质地反映了土壤的物理性质，疏松、通气的土壤，根系生长发育好，地上部分的林木也长得好。

　　The soil texture reflects the physical properties of the soil. Loose and aerated soil promotes good root growth and development, and the above ground trees also grow well.

　　4、海拔高度

　　4. Altitude

　　海拔高度对积温有很大的影响，积温直接影响了林木的生长，大多数树种都有一个适宜的海拔范围。

　　The altitude has a significant impact on accumulated temperature, which directly affects the growth of trees. Most tree species have a suitable altitude range.

　　5、坡位

　　5. Slope position

　　坡位对土壤的发育、水肥条件影响较大，因而对林木的生长发育的影响也很大。通常上坡的(特别是山脊)土层薄，林木生长较差，而下坡的林地土层厚，水肥条件好，林木生长好。

　　Slope position has a significant impact on soil development, water and fertilizer conditions, and therefore has a great influence on the growth and development of trees. Usually, the soil layer on uphill slopes (especially ridges) is thin and the growth of trees is poor, while the soil layer on downhill forests is thick and the water and fertilizer conditions are good, resulting in good tree growth.

　　6、坡向

　　6. Slope direction

　　坡向影响了日照的时数、强度，并对林木的生长产生影响。通常阴坡或半阴坡的林木材积生长较好，而阳坡的果树果实产量较高。在沿海迎风面坡向的林木生长差，而背风面的林木生长较好。

　　The slope direction affects the duration and intensity of sunlight, and has an impact on the growth of trees. Trees on shaded or semi shaded slopes usually have better volume growth, while fruit trees on sunny slopes have higher fruit yields. Trees grow poorly on the windward slope along the coast, while those on the leeward slope grow better.

　　7、坡形

　　7. Slope shape

　　坡形也对土壤的形成产生影响。通常洼部的林木生长较好，立地生产潜力较大。

　　Slope shape also affects the formation of soil. Usually, trees in low-lying areas grow better and have greater potential for site productivity.

　　8、地势

　　8. Terrain

　　地势分为开阔、较不开阔和隐蔽三种，它对局部的小气候有一定的影响。对于大多数林木来说，隐蔽的地形材积生长好。

　　The terrain is divided into three types: open, less open, and concealed, which have a certain impact on the local microclimate. For most trees, concealed terrain yields good timber growth.

　　由于影响林学质量的因素较多，且这些因素多有交叉的配置，因此在调查中经常简单地把立地质量分为四个立地条件类型： I肥沃类型；Ⅱ较肥沃类型；Ⅲ中等肥沃类型；Ⅳ瘠薄类型。一个类型对应于一些地形、地势和土壤因子，但若干类土壤、地形因子的配置多种多样，四个类型等级很难包罗，因此，在评定时，时常要根据调查人员的经验进行判断，这样就不可避免地带有一定的人为主观因素。

　　Due to the numerous factors that affect the quality of forestry and their often intersecting configurations, site quality is often simply divided into four types of site conditions in surveys: I fertile type; Type II is more fertile; Type III moderately fertile; Type IV barren. One type corresponds to some terrain, topography, and soil factors, but the configuration of several types of soil and terrain factors is diverse, and it is difficult to include the four types of grades. Therefore, when evaluating, it is often necessary to make judgments based on the experience of investigators, which inevitably involves certain subjective factors.

　　林学质量是从生长的角度来反映林地的生产力。通过研究发现，树木的高生长对林地生长潜力的反映最为敏感，因此在调查中也常用以林分平均高和平均年龄关系编制的地位级表，或者以林分优势高和年龄关系编制的地位指数表进行评定。用这种方法确定立地质量时，先要测定林分平均高或优势高及林分的年龄，尔后再查相应的地位级表或地位指数表。这种方法虽然排除了主观因素对评定立地质量的影响，但只能评定同龄林的立地质量，而对异龄林及天然林却无法应用。在幼龄阶段，由于树高生长尚未稳定，用这种方法也可能产生较大的误差。

　　Forestry quality reflects the productivity of forest land from the perspective of growth. Through research, it has been found that the height growth of trees is the most sensitive reflection of the growth potential of forest land. Therefore, in surveys, position level tables based on the relationship between average stand height and average age, or position index tables based on the relationship between stand dominant height and age, are commonly used for evaluation. When using this method to determine site quality, the average height or dominant height of the forest stand and the age of the forest stand should be measured first, and then the corresponding position level table or position index table should be checked. Although this method eliminates the influence of subjective factors on the evaluation of site quality, it can only evaluate the site quality of forests of the same age, and cannot be applied to forests of different ages and natural forests. In the early stage, due to the unstable growth of tree height, this method may also produce significant errors.

　　为了克服以上方法的缺点，一些学者分析了影响立地质量的各因子与树高生长间的关系，利用数量化理论将各环境因子数量化，编制了数量化立地指数表。但是该法的编表工作量大，且一个表适用的范围又较小，从而使得该方法的应用受到了一定限制。林学质量确定后，即立地条件类型、地位级或地位指数确定后，就可据其进行林木生长的预测，确定其未来的生长收获，作为林地资产评估的基础。

　　In order to overcome the shortcomings of the above methods, some scholars have analyzed the relationship between various factors affecting site quality and tree height growth, quantified various environmental factors using quantification theory, and compiled a quantified site index table. However, the workload of compiling tables for this method is large, and the scope of application for one table is relatively small, which limits the application of this method to a certain extent. After the quality of forestry is determined, that is, after the site condition type, status level or status index is determined, the growth of trees can be predicted based on it, and the future growth and harvest can be determined as the basis for forest asset evaluation.

　　十、林地的经济质量

　　10、 Economic quality of forest land

　　经济质量主要是指林地的经济位置，它通常以林地交通运输条件作为主要指标。如以近期内道路是否能达到小班，将小班分为即可及小班一一道路已达到该小班内或小班附近，小班内采伐的木材，不要修建道路即可运出；将可及小班一一近期内道路可延伸至小班或小班附近，小班安排采伐仅需修建少量的道路(木材生产成本可承受得了的投资)即可运出；不可及小班一一近期内道路无法延伸到小班附近，采伐木无法运出。

　　Economic quality mainly refers to the economic location of forest land, which is usually based on the transportation conditions of forest land as the main indicator. If the road can reach the small class in the near future, divide the small class into two parts: the small class and the small class. If the road has reached or is near the small class, the wood harvested in the small class can be transported out without building a road; In the near future, roads can be extended to or near Xiaoban, and Xiaoban only needs to build a small number of roads (an investment that can afford the cost of timber production) to arrange logging and transport it out; Inaccessible to Xiaoban - The road cannot be extended to the vicinity of Xiaoban in the near future, and logging cannot be transported out.

　　可及度是最粗放的地利级划分，它从道路修筑的投资出发直接决定了森林资源是否能成为资产及资产价格的高低。不可及林的资源由于近期内无法开发利用，无法体现出其经济价值，因此，不可及林的资源在近期内暂时还不能作为森林资源资产，而只能作为潜在性的资产。将可及林的资源由于其开发利用需要一定数量的道路修筑投资，该投资必须加到木材生产成本中，使木材生产的成本加大、生产的经济效益下降，其森林资源资产的价格也大大降低。即可及林资源，它已具备了采集运输条件，其开发利用基本不需要道路的投资，木材生产的成本低、经济效益高，其资源性资产的价格也高。

　　Accessibility is the most extensive geographical classification, which directly determines whether forest resources can become assets and the level of asset prices based on investment in road construction. Due to the inability to develop and utilize inaccessible forest resources in the near future, their economic value cannot be reflected. Therefore, inaccessible forest resources cannot be used as forest resource assets in the near future, but can only be considered as potential assets. The development and utilization of accessible forest resources require a certain amount of road construction investment, which must be added to the cost of timber production. This increases the cost of timber production, reduces the economic benefits of production, and greatly lowers the price of forest resource assets. It has access to forest resources, which already have the conditions for collection and transportation. Its development and utilization basically do not require road investment. The cost of wood production is low, the economic benefits are high, and the price of its resource assets is also high.

　　对经济质量的评定仅用以道路修筑的投资费用考虑的可及度是不够的。从木材生产成本费用的开支的分析中可知，在各项木材生产成本中运输费用的开支变幅极大。同样是可及林，但木材运往销区的运距，可能是十几公里(造纸厂附近的松木林)，到几百公里，以至数千公里(国外进口木材)，运输的成本相差几倍至几十倍。这变幅极大的成本差异构成了极差地租的重要组成部分。因此、在森林资源资产的评估中，评定林地的经济质量，除考虑可及度外，还必须根据木材运输的成本来划分地利等级。

　　The assessment of economic quality solely based on the accessibility of investment costs in road construction is not sufficient. From the analysis of the expenses of wood production costs, it can be seen that transportation expenses vary greatly among various wood production costs. Although they are both accessible forests, the transportation distance of wood to the sales area can range from tens of kilometers (pine forests near paper mills) to hundreds or even thousands of kilometers (imported wood from abroad), with transportation costs differing by several times to tens of times. This significant cost difference constitutes an important component of extremely poor land rent. Therefore, in the assessment of forest resource assets, in addition to considering accessibility, the economic quality of forest land must also be classified based on the cost of timber transportation to determine the land use level.

　　十一、森林经营的方式及强度

　　11、 The methods and intensity of forest management

　　林地的价值主要靠生长在其上面的林木生产的木材和其他副产品来实现的。一切特定的林地，可以让其自生自灭，而不采用任何经营利用措施，使其资产的价值最低，也可以采用集约经营，利用各种技术措施，如良种壮苗、抚育施肥、适时间伐、病虫害防治、及时主伐利用等使它的生产量达到或接近土地生产能力的最大值，从而提高了林地的经济效益，并提高了林地的价值。当然，在这一评估中必须考虑采用集约经营措施的成本费用问题和经营实践的成功与否。林地资产的价值是以扣除了生产经营成本后的纯收益为评估基础的。

　　The value of forest land is mainly realized by the wood and other by-products produced by the trees growing on it. All specific forest lands can be left to fend for themselves without any management or utilization measures, minimizing their asset value. Intensive management can also be adopted, utilizing various technical measures such as high-quality seedlings, nurturing and fertilization, timely logging, pest control, and timely main logging and utilization to achieve or approach the maximum production capacity of the land, thereby improving the economic benefits of the forest land and increasing its value. Of course, the cost of adopting intensive management measures and the success of business practices must be considered in this assessment. The value of forest land assets is evaluated based on the net income after deducting production and operation costs.

　　从经营方式看，经营不同的林种如经营用材林或经济林，其经营的目的不同，经营的经济效益也有很大的差别，一块林地，特别是裸露地，必须根据当地的林业发展规划来确定它的最佳林种。从经营的树种看，同样经营用材林，一块地上可造杉木林，也可营造马尾松林，或者珍贵的阔叶林，以至一般的阔叶林。经营不同的树种，经济价值相差较大，其林地的资产价格也将发生变化。因此在确定了林种后，还必须根据当地的技术水平、经济能力以及外部环境的要求，选择最适宜的目的树种，并在这个基础上确定经营的强度，以此为基础进行财政分析来评估林地的价格。

　　From the perspective of management methods, different types of forests, such as timber forests or economic forests, have different management purposes and economic benefits. A piece of forest land, especially bare land, must be determined according to the local forestry development plan to determine its optimal forest type. From the perspective of the tree species being managed, the same type of timber forest can be used to build a cedar forest, a pine forest, a precious broad-leaved forest, or even a general broad-leaved forest on a piece of land. Managing different tree species results in significant differences in economic value, and the asset prices of their forest land will also change. Therefore, after determining the forest species, it is necessary to choose the most suitable target tree species based on the local technological level, economic capacity, and external environmental requirements, and determine the intensity of management on this basis. Based on this, financial analysis can be conducted to evaluate the price of forest land.

　　十二、生产经营周期

　　12、 Production and operation cycle

　　林木的生长需要时间。就商业经营的规律范畴看，时间通常同生产工序的时间长度紧密相关。在林业生产中生产的周期很长，短则数年，多则数十年、上百年，因此，在测定林地价时必须考虑生产周期的影响。通常短周期的经营效益好，森林资源资产的价格高；而长周期的效益较低，森林资源资产的价格也较低。

　　The growth of trees takes time. From the perspective of business operations, time is usually closely related to the length of production processes. The production cycle in forestry production is very long, ranging from a few years to several decades or even hundreds of years. Therefore, the impact of the production cycle must be considered when determining forest land prices. Usually, short-term business benefits are good, and the price of forest resource assets is high; The long-term benefits are lower, and the price of forest resource assets is also lower.

　　在评估林地价时需要把在数十年这样一个长期内各个不同时间发生的各种支出和收入归结到同一个时点上，以便进行比较、分析和计算，这样就产生了应采用什么样的折现率的问题。由于森林经营的生长周期长，在复利计算中，折现率高低对评估的结果将发生极大的影响。

　　When evaluating forest land prices, it is necessary to attribute various expenditures and revenues that occurred at different times over a long period of several decades to the same point in time for comparison, analysis, and calculation. This raises the question of what discount rate should be used. Due to the long growth cycle of forest management, the discount rate will have a significant impact on the evaluation results in compound interest calculations.

　　在森林资源资产评估经营周期在同龄林的经营中通常是指轮伐期，在异龄林的经营中这个时间期限通常是指择伐周期。

　　In the assessment of forest resource assets, the management cycle usually refers to the rotation period in the management of same aged forests, while in the management of different aged forests, this time period usually refers to the selective cutting cycle.

　　轮伐期的确定通常是以林木的工艺成熟龄或经济成熟龄作为确定的主要依据，是根据当地需材材种的要求以及经营单位的经济和经营类型的龄级结构来综合考虑确定的。

　　The determination of the rotation period is usually based on the technical maturity age or economic maturity age of the trees, and is determined by comprehensively considering the requirements of local timber species and the age structure of the economic and management types of the operating units.

　　择伐周期在理论上是以林木的生长率、择伐的强度，通过公式计算的。但在实际工作中无论是轮伐期，还是择伐周期，在评估前均已确定。

　　The selective cutting cycle is theoretically calculated through formulas based on the growth rate of trees and the intensity of selective cutting. But in practical work, both the rotation period and the selection period have been determined before evaluation.

　　十三、森林的经营有无法律法规限制

　　13、 Are there any legal or regulatory restrictions on forest management

　　森林资源资产具有效益的多样性，社会对森林资源资产的经营比较关注，经常通过法律法规对某个区域或某种类型的森林资源资产的经营进行限制，如禁止在主要道路附近的森林进行皆伐，这些限制都将增加生产的成本，降低森林资源资产的价值。

　　Forest resource assets have diverse benefits, and society pays close attention to the management of forest resource assets. It often imposes restrictions on the operation of certain regions or types of forest resource assets through laws and regulations, such as prohibiting deforestation near major roads. These restrictions will increase production costs and reduce the value of forest resource assets.

　　十四、有林地还是无林地

　　14、 Is there forest land or no forest land

　　林地的价值与经营的方式、种类、强度有关。在有林地上，生产周期内的经营树种、经营方式和强度均已确定。在经营期间的林地收益必须根据现有状态确定，经营的种类与方式只有在下一轮伐期才能改变。而无林地从评估时就可以为其确定较适合的经营树种、经营方式和强度。此外，对有林地的更新，其成本一般要低于无林地的造林，这些因子都使有林地与无林地的价值产生差别。

　　The value of forest land is related to the method, type, and intensity of management. On forest land, the management tree species, management methods, and intensity during the production cycle have been determined. The forest revenue during the operation period must be determined based on the current status, and the type and method of operation can only be changed in the next round of logging. And the assessment of forest land can determine the more suitable management tree species, management methods, and intensity for it. In addition, the cost of reforestation with forest land is generally lower than that of afforestation without forest land, which creates a difference in value between forest land and non forest land.

　　十五、评估时间与交易案例时间的差异

　　15、 The difference between evaluation time and transaction case time

　　在森林资源资产的评估中使用现行市价法时，经常无法寻找到近期的交易案例，这样使用的案例交易时间与评估时间有较长的时间间隔，不同的时期市场的物价水平不同，也许是涨了(通货膨胀)，也许是跌了(通货紧缩)即使是各方面情况都相同的林地，在不同时期其价值是有所不同的，利用不同时期的交易案例，必须根据市场的物价水平进行调整。

　　When using the current market price method in the evaluation of forest resource assets, it is often difficult to find recent transaction cases. As a result, there is a long time interval between the transaction time and the evaluation time of the cases used. The price levels in the market may vary in different periods, whether it is rising (inflation) or falling (deflation). Even if the forest land has the same situation in all aspects, its value may differ in different periods. To use transaction cases from different periods, adjustments must be made according to the market price level.

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