林业资产价格评估：森林资源资产价值计量研究

　　Valuation of Forestry Assets: A Study on the Measurement of Forest Resource Asset Value

　　【摘　要】 在建立自然资源资产核算体系、编制自然资源资产负债表的背景下，森林资源资产核算中的价值计量成为亟须解决的问题。文章在梳理现有森林资源资产核算及价值计量研究的基础上，分析了我国行政区域森林资源资产核算体系下森林资源资产价值计量的目标，提出为实现价值计量目标，应采用公允价值作为森林资源资产核算的价值计量属性；针对现有森林资源资产公允价值计量方法的不足，按照兼顾计量精度与计量效率的原则，提出了采用质量价值法进行价值计量的技术路径，设计了通过对森林资源资产进行质量分级、抽样评估计算各质量级别平均单价，进而计算出各级别公允价值的计量技术方法，并对B县森林资源资产价值计量进行了案例研究。

　　In the context of establishing a natural resource asset accounting system and compiling a natural resource balance sheet, the value measurement in forest resource asset accounting has become an urgent problem to be solved. On the basis of reviewing the existing research on forest resource asset accounting and value measurement, this article analyzes the objectives of forest resource asset value measurement under the administrative regional forest resource asset accounting system in China, and proposes that in order to achieve the value measurement objectives, fair value should be adopted as the value measurement attribute of forest resource asset accounting; In response to the shortcomings of the existing fair value measurement methods for forest resource assets, a technical path of using the quality value method for value measurement is proposed based on the principle of balancing measurement accuracy and efficiency. A measurement technology method is designed to classify the quality of forest resource assets, sample evaluate and calculate the average unit price of each quality level, and then calculate the fair value of each level. A case study is conducted on the value measurement of forest resource assets in County B.

　　近年来，我国高度重视自然资源资产管理工作，逐步开展行政区域的自然资源资产核算并探索编制自然资源资产负债表。森林资源资产是重要的自然资源资产类型，森林资源资产核算是自然资源资产核算的重要组成部分，进行科学合理的价值计量是开展森林资源资产核算的关键技术环节。目前我国生物资产会计准则规定林木资产采用成本计量属性，森林资源资产评估技术也趋于成熟，但如何将现有成果应用于行政区域森林资源资产核算进行价值计量还有待研究。本文基于对已有森林资源资产核算及价值计量研究的分析，探讨行政区域森林资源资产核算的价值计量属性，并研究设计兼顾计量精度与效率的森林资源资产价值计量方法，以期为推进行政区域森林资源资产核算工作提供会计理论和技术支持。

　　In recent years, China has attached great importance to the management of natural resource assets, gradually carrying out natural resource asset accounting in administrative regions and exploring the preparation of natural resource balance sheets. Forest resource assets are an important type of natural resource asset, and forest resource asset accounting is an important component of natural resource asset accounting. Scientific and reasonable value measurement is a key technical link in carrying out forest resource asset accounting. At present, the accounting standards for biological assets in China stipulate that forest assets adopt cost measurement attributes, and the evaluation technology for forest resource assets is also becoming mature. However, how to apply existing achievements to the accounting of forest resource assets in administrative regions for value measurement still needs to be studied. This article is based on the analysis of existing research on forest resource asset accounting and value measurement, exploring the value measurement attributes of administrative region forest resource asset accounting, and researching and designing a forest resource asset value measurement method that balances measurement accuracy and efficiency, in order to provide accounting theory and technical support for promoting administrative region forest resource asset accounting work.

　　一、研究基础

　　1、 Research Fundamentals

　　国外自然资源核算主要体现在宏观环境经济核算方面，其标志性成果是联合国等机构发布的《环境经济综合核算体系2012——中心框架》（SEEA-2012）。环境经济核算的目的是将资源环境因素纳入国民核算账户体系，反映资源环境与经济的相互影响。2013年，我国开始探索政府层面森林资源资产核算，2015年发布了《中国森林资源核算报告》，对全国和各省林地、林木资产进行实物量和价值量核算，形成了国家层面森林资源资产统计核算的技术体系。党的十八届三中全会提出编制自然资源资产负债表，此后，有学者提出应按照会计核算逻辑开展自然资源资产核算及资产负债表编制研究。编制自然资源资产负债表，开展行政区域自然资源资产核算，是立足于我国经济发展和环境保护现状提出的具有针对性的制度和措施，其立意是从保护与合理利用自然资源资产的角度，核算行政区域内自然资源资产状况，反映各级政府受托责任的履行情况。

　　Foreign natural resource accounting is mainly reflected in macro environmental economic accounting, and its landmark achievement is the "Integrated Environmental and Economic Accounting System 2012- Central Framework" (SEEA-2012) released by the United Nations and other agencies. The purpose of environmental economic accounting is to incorporate resource and environmental factors into the national accounting system, reflecting the mutual influence between resources, environment, and economy. In 2013, China began exploring the accounting of forest resource assets at the government level. In 2015, the "China Forest Resource Accounting Report" was released, which conducted physical and value accounting of forest land and tree assets at the national and provincial levels, forming a technical system for national level forest resource asset statistical accounting. The Third Plenum of the 18th Central Committee of the Communist Party of China proposed the compilation of a natural resource balance sheet. Subsequently, some scholars suggested that research on natural resource asset accounting and balance sheet compilation should be carried out in accordance with accounting logic. The preparation of a natural resource balance sheet and the implementation of accounting for natural resource assets in administrative regions are targeted systems and measures proposed based on the current situation of China's economic development and environmental protection. The intention is to account for the status of natural resource assets in administrative regions from the perspective of protecting and rational utilization of natural resource assets, and reflect the fulfillment of entrusted responsibilities by governments at all levels.

　　森林资源资产价值计量分为微观企业视角和宏观政府视角，不同的计量目标采用的计量模式不同。我国《企业会计准则第5号——生物资产》（CAS 5）采用了历史成本计量属性计量林木资产的价值。历史成本计量虽然具有可稽核性与客观性，但低估了林木资产的价值，没有对林木资产自然生长引起的资产增值予以确认和计量。此外，企业会计准则受微观主体的制约，在天然的森林资源资产价值计量方面存在局限性。基于行政区域森林资源资产核算的价值计量应当将传统的微观企业会计扩展到宏观政府会计领域。公允价值计量属性能够满足政府对森林资源资产核算的需要，而使用森林资源资产评估方法可满足公允价值计量对可靠性的要求。森林资源资产价值评估方法主要有市场法、收益还原法、成本费用法、重置成本法等，评估技术趋于成熟。由于会计计量与资产评估的目标、信息质量特征和计量属性有较多的相似性，可以在会计理论和资产评估方法的基础上构建森林资源资产核算估价技术体系。

　　The measurement of forest resource asset value can be divided into micro enterprise perspective and macro government perspective, and different measurement targets adopt different measurement models. China's Enterprise Accounting Standard No. 5- Biological Assets (CAS 5) adopts the historical cost measurement attribute to measure the value of forest assets. Although historical cost measurement has auditability and objectivity, it underestimates the value of forest assets and fails to recognize and measure the asset appreciation caused by natural growth of forest assets. In addition, the enterprise accounting standards are constrained by micro entities and have limitations in measuring the value of natural forest resource assets. The value measurement based on the accounting of forest resource assets in administrative regions should extend traditional micro enterprise accounting to the macro government accounting field. The fair value measurement attribute can meet the government's needs for forest resource asset accounting, while the use of forest resource asset evaluation methods can meet the reliability requirements of fair value measurement. The main methods for evaluating the value of forest resource assets include market method, income restoration method, cost and expense method, reset cost method, etc. The evaluation techniques are becoming more mature. Due to the similarities in objectives, information quality characteristics, and measurement attributes between accounting measurement and asset valuation, a forest resource asset accounting and valuation technology system can be constructed based on accounting theory and asset valuation methods.

　　我国生态文明建设和自然资源资产管理对自然资源资产核算提出了新需求，基于行政区域政府管理活动的森林资源资产核算与微观企业会计核算不完全相同，需要考虑现有价值计量方法在行政区域森林资源资产核算中的适用性。现有相关文献侧重于探讨森林资源资产负债表的框架结构，价值计量问题仅作为资产负债表编制中的一个环节，缺乏深入研究，大多简单罗列森林资源资产评估方法，并没有考虑在行政区域核算中应用的可行性和核算的需求逻辑。因此，应根据我国森林资源资产管理与核算的需求，确定森林资源资产价值计量属性，设计森林资源资产价值计量方法，构建既能满足计量过程规范性和计量结果可靠性要求，又在实践中具有可操作性的价值计量技术。

　　The construction of ecological civilization and natural resource asset management in our country have put forward new demands for natural resource asset accounting. Forest resource asset accounting based on administrative regional government management activities is not completely the same as micro enterprise accounting, and the applicability of existing value measurement methods in administrative regional forest resource asset accounting needs to be considered. The existing relevant literature focuses on exploring the framework structure of forest resource balance sheets, and the issue of value measurement is only one link in the preparation of balance sheets, lacking in-depth research. Most of them simply list forest resource asset evaluation methods, without considering the feasibility and accounting logic of their application in administrative regional accounting. Therefore, according to the needs of forest resource asset management and accounting in China, the measurement attributes of forest resource asset value should be determined, the measurement methods of forest resource asset value should be designed, and a value measurement technology that can meet the requirements of standardization in the measurement process and reliability of measurement results, as well as operability in practice, should be constructed.

　　二、森林资源资产价值计量属性

　　2、 Measurement attributes of forest resource asset value

　　（一）价值计量目标

　　（1） Value measurement objective

　　森林资源资产核算是对一定空间范围内森林资源资产的存量及其变动情况进行确认、计量和报告。森林资源资产是经济社会可持续发展的重要物质基础，兼具经济效益和生态效益，具有较强的公共资源属性，因此需要政府代表公共利益对行政区域范围内的森林资源资产进行科学保护、开发和利用。为了加强自然资源资产与环境管理，落实各级政府的管理责任，党的十八届三中全会提出编制自然资源资产负债表，对领导干部实行自然资源资产离任审计。加强森林资源资产管理，需要在政府层面建立森林资源资产核算体系，对行政区域的森林资源资产进行连续核算，动态反映各级政府对森林资源资产管理和生态环境建设受托责任的履行情况[4]。

　　Forest resource asset accounting is the recognition, measurement, and reporting of the stock and changes of forest resource assets within a certain spatial range. Forest resource assets are an important material foundation for sustainable economic and social development, with both economic and ecological benefits, and strong public resource attributes. Therefore, the government needs to represent the public interest in scientifically protecting, developing, and utilizing forest resource assets within the administrative area. In order to strengthen the management of natural resource assets and the environment, and implement the management responsibilities of governments at all levels, the Third Plenary Session of the 18th Central Committee of the Communist Party of China proposed the compilation of a natural resource asset balance sheet and the implementation of natural resource asset departure audits for leading cadres. Strengthening the management of forest resource assets requires establishing a forest resource asset accounting system at the government level, continuously accounting for forest resource assets in administrative regions, and dynamically reflecting the fulfillment of entrusted responsibilities for forest resource asset management and ecological environment construction by governments at all levels.

　　行政区域森林资源资产核算的价值计量目标与森林资源资产评估、企业会计准则中生物资产核算的价值计量目标存在一定差异。通过资产评估确定森林资源资产价值主要是为林权交易等资产业务提供价值尺度，其价值计量目标是判定森林资源资产在特定时点、特定交易行为下的交易价格。在企业会计核算中，林木资产作为生物资产的一个类别，其价值计量的目的是计算和分配成本，从而反映企业林木资产的经营成果。政府对管辖区域内的森林资源资产进行核算，属于宏观政府会计范畴，其核算目的是反映森林资源资产的存在状态、分布结构和价值量。为此，森林资源资产价值计量的目标是从价值量角度反映行政区域森林资源资产的管理情况，具体而言，就是计量一定时期内森林资源资产的价值量及其变动情况，从而为评价政府森林资源资产管理责任的履行情况提供信息，并为制定相关决策提供服务。

　　There are certain differences between the value measurement objectives of forest resource asset accounting in administrative regions and the value measurement objectives of biological asset accounting in forest resource asset evaluation and enterprise accounting standards. The determination of forest resource asset value through asset evaluation mainly provides a value scale for asset businesses such as forest rights trading, and its value measurement objective is to determine the transaction price of forest resource assets at a specific point in time and under specific transaction behaviors. In enterprise accounting, forest assets, as a category of biological assets, are measured for the purpose of calculating and allocating costs, thereby reflecting the operating results of the enterprise's forest assets. The government's accounting of forest resource assets within its jurisdiction belongs to the macro government accounting category, and its accounting purpose is to reflect the existence status, distribution structure, and value of forest resource assets. Therefore, the goal of measuring the value of forest resource assets is to reflect the management of forest resource assets in administrative regions from the perspective of value quantity. Specifically, it is to measure the value and changes of forest resource assets during a certain period of time, in order to provide information for evaluating the fulfillment of government forest resource asset management responsibilities and to provide services for making relevant decisions.

　　（二）价值计量属性

　　（2） Value measurement attribute

　　价值计量目标影响计量属性的选择。森林资源资产评估的目标是确定评估对象在特定交易行为下的交易价格，其价值属性为公允价值，并根据特定交易行为，将公允价值分为市场价值和市场价值以外的价值类型。企业会计对林木资产价值计量的目标是反映财务状况和经营成果，在计量属性方面，国际会计准则和我国企业会计准则采用了不同的价值计量属性：《国际会计准则第41号——农业》（IAS 41）采用公允价值进行计量，我国《企业会计准则第5号——生物资产》（CAS 5）采用历史成本进行计量。政府对管辖区域内森林资源资产核算的价值计量目标是反映政府公共责任履行情况，相比于历史成本，公允价值计量能够客观反映区域内森林资源资产状况和经营成果，及时对价值变动进行调整，持续跟踪森林资源资产价值量变动，也能与国家资产负债表体系相衔接。

　　The value measurement objective affects the selection of measurement attributes. The objective of forest resource asset evaluation is to determine the transaction price of the evaluated object under specific trading behaviors, with its value attribute being fair value, and to classify fair value into market value and value types outside of market value based on specific trading behaviors. The goal of enterprise accounting in measuring the value of forest assets is to reflect the financial condition and operating results. In terms of measurement attributes, international accounting standards and Chinese enterprise accounting standards adopt different value measurement attributes: International Accounting Standard No. 41- Agriculture (IAS 41) uses fair value for measurement, while Chinese Enterprise Accounting Standard No. 5- Biological Assets (CAS 5) uses historical cost for measurement. The value measurement objective of the government's accounting of forest resource assets within its jurisdiction is to reflect the government's fulfillment of public responsibilities. Compared with historical costs, fair value measurement can objectively reflect the status and operating results of forest resource assets in the region, adjust value changes in a timely manner, continuously track changes in the value of forest resource assets, and also connect with the national balance sheet system.

　　我国《企业会计准则第39号——公允价值计量》（CAS 39）将公允价值的内涵分为三个层次：第一层次是当活跃市场上存在相同资产时，将市场上相同资产的报价作为公允价值；第二层次是当活跃市场上没有相同资产但有相似资产时，将相似资产的报价作为公允价值；第三层次是当市场上没有相同或相似资产时，可以应用估值技术评估公允价值。CAS 39建立了会计资产计量与资产评估的联系，公允价值的第二和第三层次带有明显的估计性质，森林资源资产价值计量可采用第二或第三层次的技术解决资产交易市场不够活跃对公允价值计量应用制约的问题。CAS 39对公允价值计量的规定为行政区域森林资源资产核算的价值计量路径提供了会计理论与方法支持。

　　The Chinese Accounting Standards for Enterprises No. 39- Fair Value Measurement (CAS 39) divides the connotation of fair value into three levels: the first level is to use the quoted price of the same asset in the active market as the fair value when the same asset exists in the market; The second level is to use the quoted price of similar assets as fair value when there are no identical assets but similar assets in the active market; The third level is when there are no identical or similar assets in the market, valuation techniques can be applied to evaluate fair value. CAS 39 establishes a connection between accounting asset measurement and asset valuation. The second and third levels of fair value have obvious estimation properties, and the measurement of forest resource asset value can use the second or third level techniques to solve the problem of insufficient activity in the asset trading market that restricts the application of fair value measurement. The provisions of CAS 39 on fair value measurement provide accounting theory and method support for the value measurement path of forest resource assets accounting in administrative regions.

　　三、森林资源资产价值计量方法

　　3、 Method for Measuring the Value of Forest Resource Assets

　　（一）森林资源资产价值计量的技术瓶颈

　　（1） Technical bottleneck in measuring the value of forest resource assets

　　目前，我国森林资源资产市场交易不活跃，森林资源资产公允价值计量需要应用森林资源资产评估技术。目前森林资源资产评估方面的技术规范有林业行业技术标准《森林资源资产评估技术规范》（LY/T 2407－2015）和中国资产评估协会发布的《资产评估执业准则——森林资源资产》，技术规范分别对林地资产、林木资产以及森林景观资产制定了评估的技术方法。其中，林地资产价值评估技术主要有市场成交价比较法、林地期望价格法、年金资本化法、林地费用价法；林木资产的价值评估技术主要有木材市场价倒算法、市场成交价比较法、重置成本法、收益净现值法；森林景观资产的评估技术主要有市场成交价比较法、年金资本化法、模拟开发法、重置成本法[21]。这些具体的价值评估方法是资产评估基本方法结合森林资源资产特点而产生的，森林资源资产评估方法以服务资产交易为主要目的，在林权转让、抵押贷款等微观主体之间的资产交易业务中应用效果较好。

　　At present, the trading of forest resource assets in China's market is not active, and the fair value measurement of forest resource assets requires the application of forest resource asset evaluation techniques. At present, there are technical standards for forest resource asset evaluation, including the forestry industry technical standard "Technical Specification for Forest Resource Asset Evaluation" (LY/T 2407-2015) and the "Asset Evaluation Practice Standards - Forest Resource Assets" issued by the China Asset Appraisal Association. The technical specifications respectively develop evaluation methods for forest land assets, forest tree assets, and forest landscape assets. Among them, the valuation techniques for forest land assets mainly include market transaction price comparison method, forest land expected price method, annuity capitalization method, and forest land cost price method; The valuation techniques for forest assets mainly include the timber market price inversion algorithm, market transaction price comparison method, reset cost method, and net present value of earnings method; The evaluation techniques for forest landscape assets mainly include market transaction price comparison method, annuity capitalization method, simulated development method, and reset cost method [21]. These specific valuation methods are generated by combining the basic asset valuation methods with the characteristics of forest resource assets. The forest resource asset valuation methods are mainly aimed at serving asset transactions and have been applied effectively in asset transactions between micro entities such as forest rights transfer and mortgage loans.

　　森林资源资产核算以省域、市域或县域为单位，属于宏观政府会计范畴，其价值计量技术有别于基于微观主体之间资产交易的资产评估技术。理论上，直接将现有森林资源资产评估技术方法应用于区域森林资源资产核算，即逐项逐级进行评估并汇总，也能够得到区域内森林资源资产的总价值量，这种计量路径虽然精度高，但存在专业性强、工作量大、投入高的问题，难以适应核算业务按年度进行公允价值计量的需求。因此，将公允价值作为行政区域森林资源资产核算的价值计量属性，需要在现有森林资源资产评估技术的基础上，研究设计适用于核算业务需求的价值计量技术方法。

　　Forest resource asset accounting is based on provincial, municipal, or county-level units and belongs to the macro government accounting category. Its value measurement technology is different from asset evaluation technology based on asset transactions between micro entities. In theory, applying existing forest resource asset evaluation techniques directly to regional forest resource asset accounting, that is, evaluating and summarizing each item step by step, can also obtain the total value of forest resource assets in the region. Although this measurement path has high accuracy, it has problems such as strong professionalism, large workload, and high investment, making it difficult to meet the needs of fair value measurement for accounting business on an annual basis. Therefore, using fair value as a value measurement attribute for the accounting of forest resource assets in administrative regions requires the research and design of value measurement techniques suitable for accounting business needs based on existing forest resource asset evaluation technologies.

　　（二）森林资源资产价值计量的技术路径

　　（2） Technical Path for Measuring the Value of Forest Resource Assets

　　为解决现有森林资源资产评估技术应用于核算业务进行公允价值计量存在的问题，可以借鉴土地基准地价制定和存货期末可变现净值分类计量的思路设计技术路径。不同类型的森林资源资产可以根据引起质量差异的因素进行质量分级，采用现有评估技术方法，抽样评估每个质量级别的平均单价，以各质量级别的平均单价为基础，即可计算出各质量级别的价值量和森林资源资产的价值总量。该方法是在现有森林资源资产评估方法的基础上，通过质量分级和计算不同质量级别平均单价的技术路径进行公允价值计量，可称为质量价值法。

　　To solve the problems of applying existing forest resource asset evaluation techniques to accounting business for fair value measurement, a technical path can be designed by drawing on the ideas of setting land benchmark prices and classifying the net realizable value of inventory at the end of the period. Different types of forest resource assets can be classified based on factors that cause quality differences. Using existing evaluation techniques, the average unit price of each quality level can be sampled and evaluated. Based on the average unit price of each quality level, the value of each quality level and the total value of forest resource assets can be calculated. This method is based on the existing forest resource asset evaluation methods, and uses the technical path of quality grading and calculating the average unit price of different quality grades to measure fair value, which can be called the quality value method.

　　质量价值法计量森林资源资产公允价值的技术要点为：首先将核算区域的林地资产和林木资产按照相应质量级别划分规则划分为若干质量级别，其中，林地资产按照引起林地质量差异的因素进行质量划分，林木资产可以根据树种和林龄的不同组合进行质量级别划分；然后对每个质量级别的林地资产和林木资产抽取若干个具有代表性的样点，对样点进行价值评估，计算各质量级别的平均单价，并据此制作出核算区域林地资产和林木资产各质量级别对应的单位价值一览表；最后将各质量级别平均单价与对应的林地资产和林木资产实物量相乘，计算出各个质量级别森林资源资产的价值量，并汇总计算出核算区域森林资源资产的总价值量。

　　The technical points for measuring the fair value of forest resource assets using the quality value method are as follows: firstly, the forest land assets and forest assets in the accounting area are divided into several quality levels according to the corresponding quality level classification rules. Among them, forest land assets are classified according to the factors that cause differences in forest land quality, while forest land assets can be classified into quality levels based on different combinations of tree species and forest age; Then, several representative sample points are selected for each quality level of forest and tree assets, and their value is evaluated. The average unit price of each quality level is calculated, and based on this, a list of unit values corresponding to each quality level of forest and tree assets in the accounting area is created; Finally, the average unit price of each quality level is multiplied by the corresponding physical quantities of forest and timber assets to calculate the value of forest resource assets at each quality level, and the total value of forest resource assets in the accounting area is summarized and calculated.

　　质量价值法是以均质均价为基本原理的公允价值计量方法。依据经济学理论，森林资源资产的经济价值由稀缺性和有用性决定。在一定的区域范围内，相同类型的森林资源资产具有相同的稀缺性，因此其经济价值主要由其有用性所决定，而其有用性又取决于资产质量。换句话说，在一定的核算区域内，相同质量的森林资源资产具有相同或相近的经济价值。将均质均价的原理应用于区域森林资源资产核算的公允价值计量，以不同质量级别选取样点评估代替总量评估，能够大幅度减少实务中的工作量，兼顾了计量精度和计量效率。

　　The quality value method is a fair value measurement method based on the principle of homogeneous average price. According to economic theory, the economic value of forest resource assets is determined by scarcity and usefulness. Within a certain regional scope, forest resource assets of the same type have the same scarcity, therefore their economic value is mainly determined by their usefulness, which in turn depends on the quality of the assets. In other words, within a certain accounting area, forest resource assets of the same quality have the same or similar economic value. Applying the principle of homogeneous average price to the fair value measurement of regional forest resource asset accounting, using different quality levels to select sample points for evaluation instead of total quantity evaluation, can significantly reduce the workload in practice and balance measurement accuracy and efficiency.

　　（三）森林资源资产价值计量的具体方法

　　（3） Specific methods for measuring the value of forest resource assets

　　1.林地资产质量价值法

　　1. Forest asset quality value method

　　（1）林地资产质量指标选取及评分

　　(1) Selection and scoring of forest asset quality indicators

　　质量价值法的第一步是质量分级，对林地资产质量评价分级需要选择合适的指标作为评定依据。指标的设置应当根据重要性原则，选取对林地资产质量影响较大的因素。在林地保护利用规划的林地质量评价方案中，选取了林地土壤厚度、土壤类型、坡度、坡向、坡位和交通区位6项因子[22]。该评价方案主要考量了林地资产的自然属性和社会属性，没有涉及林地资产的经济属性。为了使林地资产质量分级更加科学地服务于质量价值法的应用，本文分别从自然因素和社会经济因素两方面选取具体指标，对林地资产质量展开评价。

　　The first step of the quality value method is quality grading, which requires selecting appropriate indicators as the basis for evaluating and grading the quality of forest assets. The setting of indicators should be based on the principle of importance, selecting factors that have a significant impact on the quality of forest land assets. In the forest land quality evaluation plan for forest land protection and utilization planning, six factors including soil thickness, soil type, slope, aspect, slope position, and transportation location were selected [22]. This evaluation plan mainly considers the natural and social attributes of forest land assets, and does not involve the economic attributes of forest land assets. In order to make the classification of forest land asset quality more scientifically serve the application of the quality value method, this article selects specific indicators from both natural and socio-economic factors to evaluate the quality of forest land assets.

　　自然因素指影响该片林地资产上林木生长的自然条件，根据影响林木生长适宜性的重要程度和森林资源调查数据，土壤、地形和气候是主要的影响因素，其中，土壤和气候决定土地潜力，体现林地资产生产力高低的差异。在具体指标的选取方面，土壤因素选取土壤厚度、土壤类型两个指标衡量土壤质量；地形因素选取坡度、坡向和坡位三个指标；气候因素选取年平均气温和年平均降水量指标。在森林资源资产调查数据中，土壤类型、坡向、坡位为定性的、描述性的评价，土壤厚度、坡度、年平均气温和年平均降水量为定量评价，为了便于进行综合评分和质量分级，需要对各指标进行统一量化，本文采用10分制对各个指标的表现情况进行评分。其中，土壤厚度、年平均气温和年平均降水量与林地质量呈正相关关系；坡度与林地质量为负相关关系；土壤类型按中国土壤数据库的土壤类型分布，根据各种类型土壤pH值、有机质、氮、磷、钾的含量及其分布特点、宜林程度等进行分级；坡向、坡位指标按照《国家森林资源连续清查主要技术规定》中的划分标准，并结合坡度、坡向、坡位的宜林程度进行评分。自然因素中各指标分级和评分标准如表1所示。

　　Natural factors refer to the natural conditions that affect the growth of trees on the forest assets. Based on the importance of influencing the suitability of tree growth and forest resource survey data, soil, terrain, and climate are the main influencing factors. Among them, soil and climate determine land potential and reflect the differences in productivity of forest assets. In terms of selecting specific indicators, soil factors are measured by two indicators: soil thickness and soil type; Select three indicators for terrain factors: slope, aspect, and position; Climate factors are selected based on the annual average temperature and annual average precipitation indicators. In the forest resource asset survey data, soil type, slope orientation, and slope position are qualitative and descriptive evaluations, while soil thickness, slope gradient, annual average temperature, and annual average precipitation are quantitative evaluations. In order to facilitate comprehensive scoring and quality grading, it is necessary to quantify each indicator uniformly. This article uses a 10 point scale to score the performance of each indicator. Among them, soil thickness, annual average temperature, and annual average precipitation are positively correlated with forest quality; There is a negative correlation between slope and forest quality; Soil types are classified according to the distribution of soil types in the Chinese soil database, based on the pH value, organic matter, nitrogen, phosphorus, potassium content and distribution characteristics, and suitability for afforestation of various types of soil; The slope direction and slope position indicators are scored according to the classification standards in the "Main Technical Regulations for Continuous Inventory of National Forest Resources", and combined with the suitability of slope gradient, slope direction, and slope position for afforestation. The grading and scoring criteria for various indicators in natural factors are shown in Table 1.

　　社会经济因素包括森林资源资产所在地的政策法规、经济发展水平和交通区位。由于同一核算区域政策法规基本趋于一致，可以暂不考虑该指标的影响；经济发展水平选取GDP增速和城镇化水平两个指标，指标数据来自于《中国城镇统计年鉴》和《中国统计年鉴》，且均与经济发展水平呈正相关关系；交通区位因素选取集材距离和运输距离两个指标，其中，集材距离指木材砍伐地到附近集材地的距离，运输距离指集材地与交货地点之间的距离。集材距离和运输距离影响木材的运输成本，因此与林地质量呈负相关关系。林地资产社会经济因素分级和评分标准如表2所示。

　　Socioeconomic factors include policies and regulations, economic development level, and transportation location of the location of forest resource assets. Due to the convergence of policies and regulations in the same accounting region, the impact of this indicator can be temporarily disregarded; The level of economic development is selected as two indicators: GDP growth rate and urbanization level. The indicator data comes from the "China Urban Statistical Yearbook" and the "China Statistical Yearbook", both of which are positively correlated with the level of economic development; The transportation location factor selects two indicators: the distance between the timber cutting site and the nearby timber gathering site, and the transportation distance refers to the distance between the timber gathering site and the delivery location. The distance between lumber and transportation affects the transportation cost of wood, and therefore has a negative correlation with forest quality. The classification and scoring criteria for socio-economic factors of forest land assets are shown in Table 2.

　　森林资源资产清查的基本单位为森林小班，在设计选取评价指标后，需要对各小班状况根据各个评价指标进行量化评分，j小班中i指标的综合分值用fij表示。

　　The basic unit for forest resource asset inventory is the forest sub class. After designing and selecting evaluation indicators, it is necessary to quantitatively score the status of each sub class based on each evaluation indicator. The comprehensive score of indicator i in sub class j is represented by fij.

　　（2）林地影响因素权重

　　(2) Weight of influencing factors on forest land

　　不同指标对林地资产质量的影响程度存在差异，因此需要确定各指标的权重。目前，德尔菲法是评价林地质量时广泛使用的方法，该方法通过咨询林业领域专家学者，设计评分表并对所选取指标进行专家评分。德尔菲法首先由参与评估的专家赋予各评价指标的相对重要性一个评价分数，然后计算每一个评价指标的平均分数，最后根据各个指标平均分的比值确定各指标的权重。在进行专家打分的过程中，选取的专家应当熟悉森林资源资产状况，有较高权威性和代表性，人数保证在15至20人为宜。此外，为了保证各个专家的独立性，应在不协商的情况下独立打分，并经过多轮匿名征询和意见反馈，形成最终分析结论。各指标权重的计算公式为：

　　The impact of different indicators on the quality of forest land assets varies, so it is necessary to determine the weights of each indicator. At present, the Delphi method is widely used to evaluate forest land quality. This method involves consulting forestry experts and scholars, designing a scoring table, and conducting expert evaluations on the selected indicators. The Delphi method first assigns a relative importance evaluation score to each evaluation indicator by the participating experts, then calculates the average score of each evaluation indicator, and finally determines the weight of each indicator based on the ratio of the average scores of each indicator. In the process of expert scoring, the selected experts should be familiar with the status of forest resource assets, have high authority and representativeness, and the number of people should be between 15 and 20. In addition, to ensure the independence of each expert, independent scoring should be conducted without consultation, and after multiple rounds of anonymous consultation and feedback, the final analysis conclusion should be formed. The calculation formula for the weight of each indicator is:

　　Wi=Ei/100

　　Wi=Ei/100

　　其中，Wi为第i个指标的权重，Ei为第i个指标经过多轮打分后的平均分。

　　Among them, Wi is the weight of the i-th indicator, and Ei is the average score of the i-th indicator after multiple rounds of scoring.

　　经过林业方面专家的多轮打分，最终确定各指标权重如表3所示。

　　After multiple rounds of scoring by forestry experts, the weights of each indicator were finally determined as shown in Table 3.

　　（3）测算林地各单元影响因素分值

　　(3) Calculate the score of influencing factors for each unit of forest land

　　在确定权重Wi和影响因素分值fij后，按下列公式计算各小班林地质量综合得分：

　　After determining the weight Wi and the score of influencing factors fij, calculate the comprehensive score of forest land quality for each sub class according to the following formula:

　　其中，Fj为j小班综合分值，Wi为i因素权重，n代表因素个数，fij为j小班中i指标的分值。本文根据量化综合分值，将所有小班划分为5个级别：得分大于8分的为级别1，得分在6—8分的为级别2，得分在4—6分的为级别3，得分在2—4分的为级别4，得分小于2分的为级别5。

　　Among them, Fj is the comprehensive score of small class j, Wi is the weight of factor i, n represents the number of factors, and fij is the score of indicator i in small class j. This article divides all small classes into five levels based on quantitative comprehensive scores: level 1 for those with scores greater than 8, level 2 for those with scores between 6-8, level 3 for those with scores between 4-6, level 4 for those with scores between 2-4, and level 5 for those with scores less than 2.

　　（4）计算各质量级别平均价值

　　(4) Calculate the average value of each quality level

　　在林地资产不同质量级别中选取具有代表性的样点小班，采用林地资产价值评估基本技术方法对样点小班进行价值量评估从而得到平均单价，若选取样点有若干个，可以采用加权平均法得出各质量级别的平均单价。林地资产样点小班的选择标准为降水、温度、土壤条件具有一般性，地形地势具有普遍性。

　　Select representative sample plots from different quality levels of forest assets, and use the basic technical methods of forest asset value assessment to evaluate the value of sample plots and obtain the average unit price. If there are several selected sample plots, the weighted average method can be used to obtain the average unit price of each quality level. The selection criteria for forest asset sample plots are that precipitation, temperature, soil conditions are general, and terrain and topography are universal.

　　在进行价值评估的过程中，若该级别样点具有近期交易信息，可以根据森林资源资产权属交易资料，采用市场比较法按照交易类型、日期等进行修正，得到正常样点小班的价值。若没有近期交易信息，则根据样点小班投入产出资料，采用林地资产评估的其他基本方法估算样点价值。

　　In the process of value assessment, if the sample points at this level have recent transaction information, the market comparison method can be used to correct the transaction data based on the ownership of forest resource assets according to the transaction type, date, etc., to obtain the value of the normal sample point sub group. If there is no recent transaction information, the sample value will be estimated using other basic methods of forest asset evaluation based on the input-output data of the small sample group.

　　（5）计算林地资产价值量

　　(5) Calculate the value of forest land assets

　　以林地小班为基础，统计整理各质量级别的实物量，将各级别实物量与其对应的平均单价相乘，可以计算出各级林地资产的价值量；将各质量级别林地资产价值进行分类汇总，可以得出林地资产的总价值量。

　　Based on the forest land sub class, the physical quantities of each quality level can be statistically organized. By multiplying the physical quantities of each level with their corresponding average unit prices, the value of forest land assets at all levels can be calculated; Classifying and summarizing the value of forest land assets at different quality levels can determine the total value of forest land assets.

　　2.林木资产质量价值法

　　2. Forest asset quality value method

　　林木资产指生长在林地之上的木本植物，是森林资源资产的重要组成部分。随着我国经济的发展，部分活立木成为商品进入市场，但由于林木资产的生长周期长，难以预料的风险多，如何准确、客观、可靠、公允地计量林木资产的价值仍是需要深入研究的问题。

　　Forest assets refer to woody plants that grow on forest land and are an important component of forest resource assets. With the development of our country's economy, some living trees have become commodities entering the market. However, due to the long growth cycle of forest assets and the many unpredictable risks, how to accurately, objectively, reliably, and fairly measure the value of forest assets is still a problem that needs in-depth research.

　　（1）质量级别划分

　　(1) Quality level classification

　　按照等级划分的思路，林木资产也应当按照某种规则进行质量分级。相同树种相同林龄的林木质量具有一致性，因此林木资产可以根据树种和林龄的不同组合情况进行质量级别划分，其中，树种按照核算区域实际林木生长情况进行统计；林龄按照幼龄林、中龄林、近成熟林、成熟林和过熟林5个龄组进行划分。这种划分依据尊重了林木资产的自然生长规律，在实践工作中简便易行，又比较切合目前林木资产价值评估技术方法。

　　According to the classification system, forest assets should also be graded for quality based on certain rules. The quality of trees of the same species and age is consistent, so forest assets can be classified into quality levels based on different combinations of tree species and age. Tree species are counted according to the actual growth of trees in the accounting area; The forest age is divided into five age groups: young forest, middle-aged forest, near mature forest, mature forest, and over mature forest. This classification basis respects the natural growth laws of forest assets, is simple and feasible in practical work, and is more in line with current forest asset value evaluation techniques.

　　（2）计算各质量级别平均价值

　　(2) Calculate the average value of each quality level

　　进行林木价值计量时，分别选取不同树种在对应龄组下的样点小班，按照林木资产价值评估技术方法，如果存在活跃的林木交易市场，可以直接从交易市场获取价值信息；如果不存在活跃的交易市场，分别采用重置成本法、收益现值法、市场价倒算法计算幼龄林、中龄林和近成熟林、成熟林和过熟林样点小班的价值，从而作为对应组合类型林木资产的平均单价。

　　When measuring the value of forest trees, small sample groups of different tree species under corresponding age groups are selected. According to the technical method of forest asset value evaluation, if there is an active forest trading market, value information can be directly obtained from the trading market; If there is no active trading market, the reset cost method, present value of earnings method, and market price inversion algorithm are used to calculate the value of small plots of young forest, middle-aged forest, near mature forest, mature forest, and over mature forest samples, which are then used as the average unit price of the corresponding combination type of forest assets.

　　（3）林木资产价值量计算

　　(3) Calculation of Forest Asset Value

　　归集不同树种和林龄的实物量，分别与对应的林木平均单价相乘，计算得出各质量级别林木资产价值，以此汇总得到林木资产总价值量。

　　Collect the physical quantities of different tree species and forest ages, multiply them with the corresponding average unit price of trees, calculate the asset value of trees at each quality level, and summarize them to obtain the total value of forest assets.

　　（四）森林资源资产价值计量结果的应用

　　（4） Application of Forest Resource Asset Value Measurement Results

　　质量价值法的重点是将核算区域森林资源资产划分为若干质量级别，并采用现有成熟的森林资源资产评估技术方法计算出各质量级别的平均单价，这个平均单价系列可以作为一定时间周期内的固定参数应用于价值计量，在这个时间周期之内，不同质量级别森林资源资产的数量发生变动，以变动后的数量乘以固定的平均单价，即可计算出变动后的价值量，用于该年度森林资源资产核算。平均单价系列的有效使用周期一般设定为3—5年，周期期满或在周期内出现森林资源资产价格显著波动时，应重新计算各质量级别的平均单价。

　　The focus of the quality value method is to divide the forest resource assets in the accounting area into several quality levels, and use existing mature forest resource asset evaluation techniques to calculate the average unit price of each quality level. This average unit price series can be used as a fixed parameter for value measurement within a certain time period. During this time period, the quantity of forest resource assets of different quality levels changes. Multiplying the changed quantity by the fixed average unit price can calculate the changed value, which can be used for the accounting of forest resource assets for that year. The effective usage period of the average unit price series is generally set at 3-5 years. When the period expires or there is a significant fluctuation in the price of forest resource assets during the period, the average unit price of each quality level should be recalculated.

　　四、B县国有森林资源资产价值计量案例

　　4、 Case Study on Valuation of State owned Forest Resource Assets in County B

　　本文以B县为例，对该县森林资源资产进行案例研究。B县为北方某省的山区县，2020年初，该县森林资源资产的总面积为11 624.49hm2，其中有林木生长的林地面积为11 223.97hm2，占该县林地总面积的96.55%。该县林地和林木资产所有权、使用权均为国有，森林类别均为生态公益林。B县域内树种主要有油松、落叶松、侧柏、栎树、杨树、桦木以及其他阔叶树。

　　This article takes B County as an example to conduct a case study on its forest resource assets. B County is a mountainous county in a northern province. At the beginning of 2020, the total area of forest resources assets in the county was 11624.49 hectares, of which 11223.97 hectares were forest land with trees growing, accounting for 96.55% of the total forest land area in the county. The ownership and use rights of forest land and forest assets in the county are state-owned, and the forest categories are all ecological public welfare forests. The main tree species in County B include Pinus tabulaeformis, Larch, Cypress, Oak, Poplar, Birch, and other broad-leaved trees.

　　为进行森林资源资产价值计量收集的资料包括：（1）森林资源资产规划和调查数据以及B县森林小班一览表，其中记录了森林资源资产的树种、林龄、面积、蓄积等。（2）通过走访当地进行调查获得的数据，包括B县进行森林培育和经营的造林成本、营林成本、管护成本等。其中，第一年应造林成本分别为油松12 219.48元/hm2，落叶松12 594.48元/hm2，阔叶林12 113.19元/hm2，侧柏12 219.48元/hm2，杨树12 150.69元/hm2，桦木12 413.19元/hm2，栎树12  113.19元/hm2，第二、第三年营林成本均为3 900元/hm2和3 000元/hm2；第四年起管护成本均为156元/hm2。（3）根据经验获得的数据，包括各个树种的投资收益率、出材率、优势树种的生长模型等。

　　The information collected for measuring the value of forest resource assets includes: (1) forest resource asset planning and survey data, as well as a list of forest sub classes in County B, which records the tree species, forest age, area, and volume of forest resource assets. (2) The data obtained through local investigation includes the afforestation cost, forest management cost, and management cost of forest cultivation and management in County B. Among them, the afforestation costs in the first year are Chinese pine at 1219.48 yuan/hm2, larch at 12594.48 yuan/hm2, broad-leaved forest at 12113.19 yuan/hm2, lateral cypress at 1219.48 yuan/hm2, poplar at 12150.69 yuan/hm2, birch at 1213.19 yuan/hm2, oak at 12113.19 yuan/hm2. The afforestation costs in the second and third years are both 3900 yuan/hm2 and 3000 yuan/hm2; From the fourth year onwards, the maintenance cost is 156 yuan/hm2. (3) Based on empirical data, including investment return rates, yield rates, and growth models of dominant tree species for various tree species.

　　（一）林地资产价值计量

　　（1） Measurement of Forest Land Asset Value

　　1.林地资产平均单价

　　1. Average unit price of forest land assets

　　根据上述质量价值法的流程，林地资产质量通过土壤、气候、地形、经济发展水平和交通区位五个方面进行衡量，并对各个小班的综合得分进行计算。最终汇总得出各质量级别小班的得分和分布状况，具体结果如表4所示。

　　According to the process of the quality value method mentioned above, the quality of forest assets is measured through five aspects: soil, climate, terrain, economic development level, and transportation location, and the comprehensive score of each sub class is calculated. The final summary shows the scores and distribution of each quality level small class, as shown in Table 4.

　　由于该县森林资源资产缺乏林地流转价格，本文采用林地期望价值法计算各质量级别价值，通过抽样评估，最终计算出林地资产单价从1至5级别分别是10 771.48元、8 415.22元、6 058.96元、4 470.17元、1 898.47元。

　　Due to the lack of forest land transfer prices for forest resource assets in the county, this article uses the expected value method of forest land to calculate the value of each quality level. Through sampling evaluation, the final calculated unit price of forest land assets from level 1 to level 5 is 10771.48 yuan, 8415.22 yuan, 6058.96 yuan, 4470.17 yuan, and 1898.47 yuan, respectively.

　　2.林地资产价值量

　　2. Value of forest land assets

　　根据表4中不同林地质量级别对应的面积与相应的平均单价，计算出各级别林地资产价值量，计算结果如表5所示。

　　According to the area and average unit price corresponding to different forest land quality levels in Table 4, the asset value of each level of forest land is calculated, and the calculation results are shown in Table 5.

　　从林地资产的实物量和价值量分布来看，第3级别林地资产占地面积最多，达到总面积的51.42%，价值量为36 213 071元；其次是第2级别，达到总面积的22.63%，价值量为22 139 019元，该县林地质量大部分处于中等水平。

　　From the distribution of physical quantity and value of forest assets, the third level forest assets occupy the largest area, accounting for 51.42% of the total area, with a value of 36213071 yuan; Next is the second level, which accounts for 22.63% of the total area and has a value of 22139019 yuan. Most of the forest land quality in the county is at a moderate level.

　　（二）林木资产价值计量

　　（2） Measurement of Forest Asset Value

　　1.林木资产平均单价

　　1. Average unit price of forest assets

　　对各个树种的各龄组进行样点小班选取，计算各质量级别的平均单价。由于当地缺乏成熟的林木交易市场，本文采用林木资产评估技术方法计算得出各质量级别的平均单价，计算结果如表6所示。

　　Select small sample groups for each age group of various tree species and calculate the average unit price for each quality level. Due to the lack of a mature forest trading market in the local area, this article uses forest asset evaluation technology to calculate the average unit price of each quality level. The calculation results are shown in Table 6.

　　由表6可知，林木资产各质量级别平均单价随着林龄的增长出现了先下降再上升的趋势，这主要是因为幼龄林采用了重置成本法，由于前期营林、造林成本投入较多，导致幼龄林质量价值高于中龄林；后期随着林木蓄积量的不断增加，平均单价又有所回升，成熟林、过熟林伴随着主伐期的到来，价值达到顶峰，这一计算结果符合林木市场价格的基本趋势，说明通过抽样评估计算得到的结果具有科学性。

　　According to Table 6, the average unit price of various quality levels of forest assets shows a trend of first decreasing and then increasing with the increase of forest age. This is mainly due to the use of the reset cost method in young forests, which resulted in higher quality value of young forests than middle-aged forests due to the higher investment in afforestation and reforestation costs in the early stage; With the continuous increase of forest stock volume in the later stage, the average unit price has rebounded, and mature and overripe forests reach their peak value with the arrival of the main cutting period. This calculation result is in line with the basic trend of forest market prices, indicating that the results obtained through sampling evaluation calculation are scientific.

　　2.林木资产价值量

　　2. Value of forest assets

　　根据该县森林资源资产调查资料，对各树种分龄组的实物量进行统计分析，根据所得的实物量和对应的平均单价，计算出各个树种相应龄组的价值量，进行汇总计算可得到全部林木资产的价值量，计算结果如表7所示。

　　Based on the survey data of forest resource assets in the county, statistical analysis was conducted on the physical quantities of each tree species in different age groups. Based on the obtained physical quantities and corresponding average unit prices, the value of each tree species in the corresponding age group was calculated, and the value of all forest assets was obtained by summarizing and calculating. The calculation results are shown in Table 7.

　　根据表7可以看出，在B县域内油松和落叶松价值量较高；在所有的龄组中，中龄林所占的价值量最高，其次是近成熟林；出现这一现象的原因是该县林木资产大多数为20世纪90年代的人工林，落叶松和油松为当地的优势树种，种植面积较大；此外，B县位于我国北方山区，受气候和土壤的影响，林木生长周期较长，达到中龄林一般需要20—30年，达到近成熟林一般需要30—40年，因此目前大多林木资产仍处在中龄林和近成熟林阶段。

　　According to Table 7, it can be seen that the value of Pinus tabulaeformis and Larix gmelini is relatively high in County B; Among all age groups, the value of middle-aged forests is the highest, followed by nearly mature forests; The reason for this phenomenon is that most of the forest assets in the county are artificial forests from the 1990s, with larch and pine being the dominant tree species in the area and having a large planting area; In addition, B County is located in the mountainous areas of northern China. Due to the influence of climate and soil, the growth cycle of forest trees is relatively long. It generally takes 20-30 years to reach middle-aged forests and 30-40 years to reach near mature forests. Therefore, most of the forest assets are still in the stage of middle-aged and near mature forests.

　　五、结论

　　V. Conclusion

　　为解决行政区域森林资源资产核算面临的价值计量问题，本文在会计计量和资产评估技术方法的基础上，构建了森林资源资产价值计量的质量价值法，具有理论和实践的双重意义。在理论层面，提出为满足行政区域森林资源资产价值计量目标，应将公允价值作为计量属性，将森林资源资产评估方法作为基础技术手段。在实践层面，本文从森林资源资产价值计量的实际需求出发，按照成本效益原则设计了基于质量分级和抽样评估的质量价值法，该方法在技术层面具有科学性，在操作层面具有可行性，为行政区域森林资源资产核算成为日常的、制度性的会计核算工作提供了技术支撑。

　　To solve the value measurement problem faced by the accounting of forest resource assets in administrative regions, this article constructs a quality value method for measuring the value of forest resource assets based on accounting measurement and asset evaluation techniques, which has both theoretical and practical significance. At the theoretical level, it is proposed that in order to meet the measurement objectives of forest resource asset value in administrative regions, fair value should be taken as the measurement attribute, and forest resource asset evaluation methods should be used as the basic technical means. At the practical level, this article starts from the actual needs of measuring the value of forest resource assets and designs a quality value method based on quality grading and sampling evaluation according to the principle of cost-effectiveness. This method is scientifically sound at the technical level and feasible at the operational level, providing technical support for the accounting of forest resource assets in administrative regions to become a daily and institutional accounting work.

　　本文由  森林资源资产评估  友情奉献.更多有关的知识请点击  http://www.jyslpg.com/   真诚的态度.为您提供为全面的服务.更多有关的知识我们将会陆续向大家奉献。

　　This article is contributed by the Friendship Contribution of Forest Resource Asset Evaluation For more related knowledge, please click http://www.jyslpg.com/ Sincere attitude To provide you with comprehensive services We will gradually contribute more relevant knowledge to everyone.