影响林地资源资产评估价值的因素有：立地等级、地利等级、森林经营的方式及强度、林产品的销售价格、林产品生产周期及利率、有林地与无林地差别、林地用途、林地交易市场是否活跃等。

　　The factors that affect the evaluation value of forest resource assets include site grade, land use grade, forest management method and intensity, sales price of forest products, production cycle and interest rate of forest products, difference between forest land and non forest land, forest land use, and whether the forest land trading market is active.

　　一、林地资源资产评估方法林地资源资产的价值以林地上所获得的收益来体现。

　　1、 The value of forest resource assets is reflected by the income obtained from the forest land.

　　一般采用的资产评估方法有：

　　The commonly used asset valuation methods include:

　　一是根据林地的林木资源、植物资源、景观资源等产生收益来判断其价值（收益法）；

　　One is to judge the value of forest land based on the income generated from its forest resources, plant resources, landscape resources, etc. (income method);

　　二是根据市场交易价格（单位面积价格）做适当修正计算其价值（市场法）；

　　The second is to make appropriate adjustments to the market transaction price (unit area price) to calculate its value (market method);

　　三是根据原先购买和改造林地的成本来计算其价值（成本法）。

　　The third method is to calculate the value of forest land based on the original cost of purchasing and renovating it (cost method).

　　1、市场成交价比较法市场成交价比较法是以具有相同或类似条件林地的现行市价作为比较基础，估算林地评估值的方法。

　　1. The market transaction price comparison method is a method of estimating the evaluation value of forest land based on the current market price of forest land with the same or similar conditions.

　　评估时应选取3个及3个以上与拟评估的林地条件相类似的参照交易案例，并从评估资料、评估参数指标等的代表性、适宜性、准确性方面，客观分析参照交易案例，对各估算结果进行分析判断后，可采用简单算术平均法、加权算术平均法、中位数法、众数法、综合分析法等方法确定评估结论，并在评估报告中披露所采用的方法和理由。其中简单算术平均法计算公式为：

　　When evaluating, three or more reference transaction cases with similar conditions to the forest land to be evaluated should be selected, and objective analysis should be conducted on the representativeness, suitability, and accuracy of the evaluation data, evaluation parameters, and indicators. After analyzing and judging the estimation results, methods such as simple arithmetic mean, weighted arithmetic mean, median, mode, and comprehensive analysis can be used to determine the evaluation conclusion, and the methods and reasons used should be disclosed in the evaluation report. The formula for calculating the simple arithmetic mean is:

　　式中：E一评估值；Gi一参照案例的单位面积林地交易价格；S一拟评估林地面积；ki一林地质量调整系数；kbi一物价指数调整系数；N一参照交易案例个数。

　　In the formula: E represents the evaluation value; Gi refers to the transaction price of forest land per unit area in the case study; S intends to evaluate the forest area; Ki - Forest land quality adjustment coefficient; KBI - Price Index Adjustment Coefficient; N refers to the number of transaction cases.

　　采用市场成交价比较法通常要将被评估林地与交易案例林地的差异进行修正，修正时要考虑前述影响林地价格的因素。

　　The use of market transaction price comparison method usually requires correction of the differences between the evaluated forest land and the transaction case forest land, taking into account the factors that affect forest land prices mentioned above.

　　林地质量调整系数（K），是立地质量调整系数（k1）与地利等级调整系数（k2）的乘积（K＝k1×k2）。

　　The forest quality adjustment coefficient (K) is the product of the site quality adjustment coefficient (k1) and the land use grade adjustment coefficient (k2) (K=k1 × k2).

　　（1）林地立地质量（或立地条件类型）差异修正

　　(1) Correction of differences in forest site quality (or site condition types)

　　立地等级通常按地位指数级、地位级或立地类型确定，通常采用立地质量调整系数修正。立地质量调整数按该地区交易林地的立地等级主伐时的蓄积预测产量与被评估林地立地等级预测主伐时产量比值来进行计算。

　　The site grade is usually determined by the site index grade, site grade, or site type, and is usually corrected by the site quality adjustment coefficient. The site quality adjustment number is calculated based on the ratio of the predicted yield of the stock volume during the main cutting of the trading forest land in the area to the predicted yield during the main cutting of the evaluated forest land.

　　地利等级是林地采、集、运生产条件的反映，一般用采、集、运的生产成本来确定，一般通过地利等级调整系数修正。地利等级调整系数可按现实林分与参照林分在主伐时立木价（以木材市场价倒算法求算取得）的比值来计算。

　　The land use grade is a reflection of the production conditions of forest land harvesting, collection, and transportation. It is generally determined by the production costs of harvesting, collection, and transportation, and is usually adjusted by the land use grade adjustment coefficient. The adjustment coefficient for land use grade can be calculated based on the ratio of the standing price of the actual forest stand to the reference forest stand at the time of main logging (calculated using the inverse algorithm of the timber market price).

　　（2）物价指数调整系数（Kb）。

　　(2) Price index adjustment coefficient (Kb).

　　交易案例林地资源资产评估基准日与被评估林地的评估基准日的差异，通常采用物价指数法，最简单的物价指数替代值是用两个评估基准日时的木材销售价格。

　　The difference between the evaluation benchmark date of forest resource assets in transaction cases and the evaluation benchmark date of the evaluated forest land is usually measured using the price index method. The simplest substitute value for the price index is the wood sales price at the two evaluation benchmark dates.

　　2、林地期望价法　林地期望价法以实现森林永续利用为前提，并假定每个轮伐期林地上的收益相同，支出也相同，从无林地造林开始进行计算，将无穷多个轮伐期的净收益全部折为现值累加求和作为拟评估林地资产评估值。其计算公式为：式中：E一林地期望价；Au一林分u年主伐时的净收益；Aa，Ab分别为一个轮伐期内第a年、第b年间伐或其他净收益；C一各年度营林直接投资；V一平均营林生产间接费用；n一轮伐期；P一投资收益率。假设1：净收益发生在当年年末假设2：直接投资费用发生在年初

　　2. The expected value method of forest land is based on the premise of achieving sustainable use of forests, and assumes that the income and expenditure on forest land are the same for each rotation period. Starting from afforestation without forest land, the calculation is carried out, and the net income of infinite rotation periods is converted into present value and accumulated as the evaluation value of forest land assets to be evaluated. The calculation formula is: where E is the expected price of forest land; The net income during the annual main logging of the Au forest stand; Aa and Ab respectively represent the net income or other net income during the a and b years of a rotation period; C. Direct investment in forest management for each year; V - Average indirect costs of forest management production; N round of logging period; P represents the investment return rate. Assumption 1: Net income occurs at the end of the current year Assumption 2: Direct investment expenses occur at the beginning of the year

　　3、年金资本化法年金资本化法是以实现森林永续利用为前提，且林地每年有稳定的收益，按恰当的投资收益率求出林地资产价值的方法，其计算公式为：?E=A/P式中：E一林地评估值；A一年平均地租；P一投资收益率。

　　3. The annuity capitalization method is a method of calculating the asset value of forest land based on the premise of achieving sustainable forest use and stable annual returns. The calculation formula is:? In the formula E=A/P, E represents the evaluation value of forest land; An average annual rent; P represents the investment return rate.

　　资产评估专业人员在采用年金资本化法确定年平均地租和投资收益率时必须注意，在确定年平均地租时应用近年的平均值，并尽可能将通货膨胀因素从平均地租中扣除，在确定投资收益率时也应将通货膨胀率扣除；

　　Asset appraisal professionals must pay attention to using the annuity capitalization method to determine the annual average rent and investment return rate. When determining the annual average rent, the average value of recent years should be applied, and inflation factors should be deducted from the average rent as much as possible. When determining the investment return rate, inflation rates should also be deducted;

　　如果在地租中无法将通货膨胀因素扣除，则采用的投资收益率也应包含通货膨胀率。但通货膨胀的变幅较大，这种计算可能产生较大的偏差。

　　If the inflation factor cannot be deducted from the land rent, the investment return rate used should also include the inflation rate. But the fluctuation of inflation is large, which may result in significant deviations in this calculation.

　　4、使用权有限期林地评估方法林地期望价法、年金资本化法均要求林地使用权为无限期。当林地使用权为有限期（n年）时，其计算公式为

　　4. The evaluation methods for forest land with limited use rights, including the forest land expected value method and the annuity capitalization method, both require that the forest land use rights be indefinite. When the forest land use right is limited in term (n years), the calculation formula is

　　林地期望价法：式中：E一林地期望价；Au一林分u年主伐时的净收益；Aa，Ab分别为一个轮伐期内第a年、第b年间伐或其他净收益；C一各年度营林直接投资；V一平均营林生产间接费用；n一轮伐期；P一投资收益率。　　?

　　Forest land expected price method: In the formula: E represents the expected price of forest land; The net income during the annual main logging of the Au forest stand; Aa and Ab respectively represent the net income or other net income during the a and b years of a rotation period; C. Direct investment in forest management for each year; V - Average indirect costs of forest management production; N round of logging period; P represents the investment return rate. What?

　　永续年金：A＝①×P

　　Perpetual annuity: A=①× P

　　? 普通年金：年金资本化法：式中：En一林地使用权为n年的评估值；A一年平均收益；n一林地使用权期限；P 投资收益率。

　　Ordinary annuity: Annuity capitalization method: In the formula, En represents the assessed value of forest land use rights for n years; Annual average return of A; N - Term of forest land use rights; P investment return rate.

　　永续年金：A＝①×P

　　Perpetual annuity: A=①× P

　　5、林地费用价法

　　5. Forest land cost pricing method

　　林地费用价法是用取得林地所需要的费用和把林地维持到现在状态所需的费用来确定林地价格的方法，其计算公式为：

　　The forest land cost method is a method of determining the forest land price based on the cost required to acquire the forest land and the cost required to maintain the forest land in its current state. The calculation formula is:

　　式中：E一林地评估值；CI一林地购置费；C一林地购置后第i年的林地改良费；n 林地购置年限；P一投资收益率林地费用价法适用于林地购入后经改良使之适合于林业用途的林地评估。

　　In the formula: E represents the evaluation value of forest land; CI Forest land purchase cost; The forest improvement fee for the i-th year after the purchase of C forest land; Purchase period of forest land; The P investment return rate forest land cost price method is applicable to the evaluation of forest land that has been purchased and improved to be suitable for forestry use.

　　林地费用价法也称为成本价法，是将取得林地所需要的费用和把林地维持到现在状态所需要的费用，在评定时用本利和来表示。

　　The forest land cost method, also known as the cost price method, is a method of evaluating the costs required to acquire forest land and the costs required to maintain the forest land in its current state using the sum of cost and interest.

　　因此林地费用价由三种费用构成：

　　Therefore, the forest land cost price consists of three types of expenses:

　　（1）购买林地及其他为取得林地所需的费用（CI）。

　　(1) Purchase of forest land and other expenses required to acquire forest land (CI).

　　（2）林地取得后，为造成适于林木培育而投入林地的改良费用（Ci）。

　　(2) After obtaining the forest land, the improvement cost (Ci) invested in the forest land to create a suitable environment for tree cultivation.

　　（3）从投入上述费用时开始到评估基准日为止的年间费用的利息。

　　(3) Interest on annual expenses from the time of investment until the evaluation benchmark date.

　　【通货膨胀率】购买土地和林地的维持或改良的费用一般按购买或支付的原价格，不用重置值，此时计算利息采用的利率为正常的商业利率，它包括通货膨胀率在内。

　　The cost of maintaining or improving purchased land and forest land is generally based on the original purchase or payment price, without resetting the value. At this time, the interest rate used to calculate interest is the normal commercial interest rate, which includes the inflation rate.

　　如林地的购置费和各年的林地改良费均采用基准日的重置值，则其利率用不含通货膨胀的利率。

　　If the purchase cost of forest land and the annual forest land improvement fee are both reset to their original values on the reference date, the interest rate will be calculated without inflation.

　　【适用性】该法在一般的土地资产评估中较常使用，而在林地资产中，由于林地购入后仅维持改良而不进行经营的情况极少，因而该法在林地资产评估中用的较少。

　　[Applicability] This method is commonly used in general land asset evaluation, but in forest land assets, it is rarely used due to the fact that forest land is only maintained and improved after purchase without operation. Therefore, this method is less commonly used in forest land asset evaluation.

　　二、异龄林林地　对异龄林林地评估时，由于异龄林林地始终都有林木，林地的收益能力与林木的收益能力交织在一起，无法细分，因此周期收益资本化法计算的结果是林地和林地上的林木的综合价格。

　　2、 When evaluating different aged forest land, due to the fact that there are always trees in the different aged forest land, the income capacity of the forest land is intertwined with the income capacity of the trees, and cannot be subdivided. Therefore, the result calculated by the cyclic income capitalization method is the comprehensive price of the forest land and the trees on the forest land.

　　要确定地价，则必须把土地的价值与林木的价值分割开，通常分割的方法是比例系数法和剩余价值法。

　　To determine the land price, it is necessary to separate the value of the land from the value of the trees, usually using the proportional coefficient method and the residual value method.

　　1、比例系数法比例系数法是将用周期收益资本化法计算的异龄林的收益现值E按规定（约定或当地森林经营的习惯）比例分为林地价值和林木价值两部分。

　　1. The proportional coefficient method divides the present value of income E of heterogeneous forests calculated using the cyclic income capitalization method into two parts: forest value and forest value, according to the prescribed (agreed or local forest management practices) ratio.

　　该方法的关键问题是确定异龄林的收益现值和确定林价与地价的比例系数。

　　The key issue of this method is to determine the present value of income of heterogeneous forests and to determine the ratio coefficient between forest price and land price.

　　林地价值＝E×K　　比例系数的确定，必须考虑以下几个因素：

　　The determination of the proportion coefficient of forest land value=E × K must consider the following factors:

　　（1）当地森林经营实践中习惯性的林价中山价（地租）所占份额。

　　(1) The proportion of customary forest prices (land rent) in local forest management practices.

　　（2）林地的立地条件类型或地位指数级。

　　(2) The site condition type or status index level of forest land.

　　（3）林地的地利系数。

　　(3) The land use coefficient of forest land.

　　根据上述三个因子综合确定其比例系数为：式中：K0一当地平均的林价中地租习惯比例；f一立地条件系数；I一地利系数。2、剩余价值法　剩余价值法是将用周期收益资本化法计算的异龄林的收益现值，减去林地上现有林木价值余额作为林地的价值。其计算公式为：式中：E一异龄林的收益现值；Xn一刚择伐完的异龄林林分余下的林木的价值。

　　Based on the above three factors, the proportion coefficient is determined as follows: where K0 is the proportion of land rent habits in the local average forest price; F - Site condition coefficient; I have a geographical advantage coefficient. 2. The residual value method calculates the present value of income of a forest of different ages using the cyclic income capitalization method, and subtracts the remaining value of existing trees on the forest land as the value of the forest land. The calculation formula is: where E is the present value of the income of a forest of different ages; The value of the remaining trees in the newly selected inter aged forest stands.

　　刚择伐完的异龄林林分余下的林木的价值评估采用木材市场价倒算法。三、森林景观资产评估森林景观资产的价值不仅与凝结在资产内部无差别的人类社会劳动有关，而且与人们对景观的主观心理因素有关。这两方面的价值构成了森林景观资产的价值评估基础。

　　The value assessment of the remaining trees in the newly selected inter aged forest stands adopts the inverse market value algorithm for timber. 3、 The value of forest landscape assets is not only related to the undifferentiated human social labor condensed within the assets, but also to people's subjective psychological factors towards the landscape. These two aspects of value form the basis for the valuation of forest landscape assets.

　　森林景观资产评估主要选择下列几种方法，并同时结合景区评价等级和相关设施等进行综合评定估算。

　　The evaluation of forest landscape assets mainly selects the following methods, and comprehensively evaluates and estimates them based on the evaluation level of scenic spots and related facilities.

　　（一）市场成交价比较法市场成交价比较法是以相同或类似森林景观资产的市场价格作为比较基础，估算评估对象价值的方法。其计算公式为：式中：E一森林景观资源评估值；Ki一森林景观质量调整系数；Kbi一旅游消费水平调整系数；G一参照案例单位有效利用面积的市场价格；S一拟评估森林景观资产的有效利用面积；N一参照交易案例个数。1、森林景观质量调整系数 Ki2、旅游消费水平调整系数 Kbi【局限性】我国现在只出台了森林公园风景资源质量等级评定标准，其他森林景观资源质量还缺乏统一的评价标准，无法科学合理地计算景观质量调整系数Ki，限制了该方法的使用。

　　（1） The market transaction price comparison method is a method of estimating the value of the evaluated object based on the market prices of the same or similar forest landscape assets. The calculation formula is: where E is the evaluation value of forest landscape resources; Ki forest landscape quality adjustment coefficient; Kbi - Adjustment coefficient for tourism consumption level; G refers to the market price of the effective utilization area of the reference case unit; S intends to evaluate the effective utilization area of forest landscape assets; N refers to the number of transaction cases. 1. The forest landscape quality adjustment coefficient Ki2 and tourism consumption level adjustment coefficient Kbi [Limitations] Currently, China has only introduced evaluation standards for the quality level of forest park scenic resources, and there is a lack of unified evaluation standards for the quality of other forest landscape resources, which makes it difficult to scientifically and reasonably calculate the landscape quality adjustment coefficient Ki and limits the use of this method.

　　【Ki的确定】森林公园的景观质量受山体、水体、气象等自然因素，以及交通便利程度、旅游适游期、区位条件、市场需求状况等经济地理因素的影响。《中国森林公园风景资源质量等级评定标准》（CB/T18005－1999）对不同森林公园的景观质量进行了量化，继而得到森林景观质量调整系数。

　　The landscape quality of forest parks is influenced by natural factors such as mountains, water bodies, and meteorology, as well as economic and geographical factors such as transportation convenience, suitable tourism period, location conditions, and market demand. The "China Forest Park Landscape Resource Quality Rating Standards" (CB/T18005-1999) quantified the landscape quality of different forest parks and obtained the forest landscape quality adjustment coefficient.

　　（二）年金资本化法（适用条件）对市场发育比较成熟，年均收益相对稳定，景观资源开发、建设和管理已日趋完善的森林景观资产的价值评估宜选择年金资本化法。

　　（2） The annuity capitalization method (applicable conditions) is suitable for evaluating the value of forest landscape assets with mature market development, relatively stable annual returns, and increasingly improved landscape resource development, construction, and management.

　　【评估步骤】在有的资产评估中，未来预期收益尽管不完全相等，但生产经营活动相对稳定，各期收益相差不大，这种情况也可以采用上述方法进行。

　　In some asset evaluations, although the expected future returns may not be completely equal, the production and operation activities are relatively stable, and the differences in returns between periods are not significant. In this case, the above method can also be used.

　　其步骤如下：

　　The steps are as follows:

　　第一步，预测该项资产未来若干年（一般为5年左右）的收益额，并折现求和。

　　The first step is to predict the future returns of the asset for several years (usually around 5 years), and then discount and sum them up.

　　第二步，通过折现值之和求取年等值收益额；

　　The second step is to calculate the annual equivalent income by summing up the discounted values;

　　第三步，将求得的年等值收益额进行本金化计算，确定该项资产评估值。

　　The third step is to convert the calculated annual equivalent income into principal and determine the assessed value of the asset.

　　（三）模拟开发法（假设开发法）

　　（3） Simulation development method (hypothetical development method)

　　此方法是森林景观资产评估中最常用的方法。模拟开发法是假设景区在科学、合理、有效的开发建设条件下，预测未来开发建设的投资、经营成本、经营收益，并将其净收益的折现值之和作为森林景观资产评估值的一种方法。模拟开发法的测算分为两个阶段：其计算公式为：式中：E一评估值；Ai一第i年的预期经营收入；Ci一第i年的投资与经营成本；F投资利润；AI一景区开发建设成熟后，收益稳定阶段年净收益；n一景区开发建设和收益不稳定期；P一投资收益率。

　　This method is the most commonly used approach in forest landscape asset assessment. The simulation development method is a method that assumes that the scenic area is under scientific, reasonable, and effective development and construction conditions, predicts the investment, operating costs, and operating income of future development and construction, and uses the discounted value of its net income as the evaluation value of forest landscape assets. The calculation of simulation development method is divided into two stages: the calculation formula is: E - evaluation value; Expected operating income for the i-th year of Ai; The investment and operating costs for the i-th year of Ci; F investment profit; After the development and construction of AI scenic spots mature, the annual net income during the stable stage of revenue will be achieved; During the period of unstable development, construction, and revenue of scenic spots; P represents the investment return rate.

　　（四）重置成本法　森林景观资产的重置成本包括森林和旅游设施的重置成本。森林景观资产重置成本法的计算公式为：式中：E一森林景观资产评估值；K一森林景观质量调整系数；Ci一第i年的营林投入，主要包括工资、物资消耗、管护费用和地租等；CI一旅游设施重置成本；n一林龄P一投资收益率。旅游设施重置成本CI?

　　（4） The reset cost method for forest landscape assets includes the reset cost of forests and tourism facilities. The calculation formula for the reset cost method of forest landscape assets is: where E is the assessed value of forest landscape assets; K - Forest landscape quality adjustment coefficient; The forestry investment in the i-th year of Ci mainly includes wages, material consumption, management and maintenance costs, and land rent; CI - Cost of resetting tourism facilities; N represents the age of the forest and P represents the investment return rate. Is the cost of resetting tourism facilities CI?

　　旅游设施重置成本评估值＝重置价值×成新率【优点】利用重置成本法来评估森林景观资产的价值，数据收集比较容易，评估方法简单。

　　The evaluation value of the reset cost of tourism facilities is calculated as the reset value multiplied by the newness rate. The advantage of using the reset cost method to evaluate the value of forest landscape assets is that data collection is relatively easy and the evaluation method is simple.

　　考虑到当前人们对森林景观资产的概念与认识还比较初级，运用重置成本法估算出森林景观资产的价值，有助于对森林景观资产价值进行初步的认可和确定，一定程度上有利于提高人们对森林景观资产的理解和认识。

　　Considering that people's concept and understanding of forest landscape assets are still relatively basic, using the reset cost method to estimate the value of forest landscape assets can help to preliminarily recognize and determine the value of forest landscape assets, and to some extent, improve people's understanding and recognition of forest landscape assets.

　　【缺点】但森林景观资产的价值绝不仅仅是这部分人工投入形成的价值。因此，用重置成本法会出现低估的情况。

　　[Disadvantages] However, the value of forest landscape assets is not limited to the value formed by this artificial input alone. Therefore, using the reset cost method may lead to underestimation.

　　它仅仅只是一种替代方法、比较方法，或是确定森林景观资产最低价值、保本价值的保守方法，并且在森林景观建设初期，景观资产价值收益体现不明显、不稳定的阶段更适用。

　　It is only an alternative method, a comparative method, or a conservative method for determining the minimum value and breakeven value of forest landscape assets, and is more applicable in the early stages of forest landscape construction when the value and benefits of landscape assets are not clearly reflected and unstable.

　　【方法使用的顺序】

　　[Order of Method Usage]

　　考虑到以上几种方法各自的特点、运用时存在的问题以及景观市场的现状，现阶段我国估算森林景观资产价值应首先考虑使用收益法，其次才是重置成本法或市场成交价比较法。

　　Considering the characteristics of each of the above methods, the existing problems in their application, and the current situation of the landscape market, at this stage, China should first consider using the income method to estimate the value of forest landscape assets, followed by the reset cost method or market transaction price comparison method.

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