在开展森林资源资产评估工作时，完备且准确的资料是确保评估结果科学、可靠的重要基础。相关资料的收集与准备，涵盖委托方提交的特定材料，以及评估过程中需主动收集的各类信息，具体内容如下详述。

　　Complete and accurate information is an important foundation for ensuring the scientific and reliable evaluation results when conducting forest resource asset assessments. The collection and preparation of relevant materials, including specific materials submitted by the client, as well as various types of information that need to be actively collected during the evaluation process, are detailed below.

　　（一）委托方需提交的相关材料

　　（1） Relevant materials to be submitted by the client

　　1. 森林资源明细清单

　　1. Detailed List of Forest Resources

　　森林资源明细清单的编制，必须以可靠的森林资源调查成果为依据。这些成果包括森林资源规划设计调查、作业设计调查，或是专门为评估、核算工作开展的专项调查资料，也可参考已有的森林资源档案等。编制时，应将清单细化至最小单位 —— 小班，确保森林资源信息的精准呈现。

　　The compilation of a detailed list of forest resources must be based on reliable forest resource survey results. These achievements include forest resource planning and design surveys, job design surveys, or specialized survey materials for evaluation and accounting work, as well as reference to existing forest resource archives. When compiling, the list should be refined to the smallest unit - the small group, to ensure accurate presentation of forest resource information.

　　针对在评估、核算有效期内计划进行采伐的森林资源，其清单编制需严格依据采伐作业设计调查成果。倘若因客观条件限制，无法获取基于采伐作业设计调查成果编制的森林资源清单，委托方需详细说明未能获取的原因，并分析这一情况对评估、核算结果可能产生的影响。

　　The list of forest resources planned for logging during the evaluation and accounting validity period must be strictly based on the survey results of logging operation design. If, due to objective limitations, it is not possible to obtain a forest resource inventory based on the survey results of logging operation design, the commissioning party shall provide a detailed explanation of the reasons for the inability to obtain it and analyze the possible impact of this situation on the evaluation and accounting results.

　　对于古树名木、零星分布且具有高价值的珍贵树木，以及森林景观、林下动植物资源等特殊资产，应根据专业的调查资料，单独编制资产清单，以便准确反映其价值特性。

　　For ancient and famous trees, rare trees with scattered distribution and high value, as well as special assets such as forest landscapes and understory flora and fauna resources, a separate asset list should be compiled based on professional survey data to accurately reflect their value characteristics.

　　2. 其他必要相关材料

　　2. Other necessary related materials

　　除森林资源清单外，委托方还需提交以下相关材料：

　　In addition to the forest resource inventory, the client also needs to submit the following relevant materials:

　　a) 能够证明森林资源权属的文件，如林权证书、不动产权证，或其他具有法律效力的权属证明文件；

　　a) Documents that can prove the ownership of forest resources, such as forest ownership certificates, real estate certificates, or other legally binding ownership certificates;

　　b) 涵盖评估、核算范围内的森林资源图面资料，这些资料有助于直观呈现森林资源的空间分布、面积范围等信息；

　　b) Forest resource map data covering the scope of assessment and accounting, which helps to visually present information such as spatial distribution and area range of forest resources;

　　c) 有关具有特殊经济价值的林木种类、数量和质量的详细材料，为准确评估该部分资产价值提供支撑；

　　c) Detailed materials on the types, quantities, and qualities of trees with special economic value, providing support for accurately evaluating the value of these assets;

　　d) 根据评估、核算目的，要求委托方必须提交的其他相关材料，以满足评估工作的特定需求。

　　d) According to the purpose of evaluation and accounting, the client is required to submit other relevant materials to meet the specific needs of the evaluation work.

　　（二）评估过程需收集的资料

　　（2） Data to be collected during the evaluation process

　　在评估工作开展过程中，评估人员需广泛收集各类资料，具体内容如下：

　　During the evaluation process, evaluators need to collect a wide range of materials, including the following:

　　营林生产领域所遵循的技术标准，以及与之相关的成本费用资料，这些资料对评估森林培育成本至关重要；

　　The technical standards followed in the field of forest production, as well as the related cost information, are crucial for evaluating the cost of forest cultivation;

　　木材生产、销售环节涉及的各项成本费用资料，有助于了解木材生产经营的经济状况；

　　The cost and expense information involved in the production and sales of timber can help understand the economic situation of timber production and operation;

　　当地在森林培育、森林采伐和基本建设等方面的技术经济指标，为评估工作提供区域性参考依据；

　　The local technical and economic indicators in forest cultivation, forest logging, and basic construction provide regional reference basis for evaluation work;

　　记录森林培育过程的账面历史成本资料，能够反映森林资源资产的历史投入情况；

　　Recording the historical cost data of forest cultivation process can reflect the historical investment of forest resource assets;

　　评估基准日时，市场上各种规格木材、林副产品的价格信息，以及在销售过程中所涉及的税费征收标准，这是评估资产市场价值的关键数据；

　　On the benchmark date, the price information of various specifications of timber and forest by-products in the market, as well as the tax and fee collection standards involved in the sales process, are key data for evaluating the market value of assets;

　　当地及周边地区林地使用权出让、转让和出租的价格资料，为评估林地使用权价值提供参照；

　　Price data for the transfer, assignment, and rental of forest land use rights in the local and surrounding areas, providing reference for evaluating the value of forest land use rights;

　　当地及周边地区林业生产投资收益率，用于评估森林资源资产的投资回报情况；

　　The investment return rate of forestry production in the local and surrounding areas is used to evaluate the investment return of forest resource assets;

　　各树种的生长过程表、生长模型、收获预测等资料，能够辅助预测森林资源的未来生长和收益情况；

　　The growth process table, growth model, harvest prediction and other data of various tree species can assist in predicting the future growth and benefits of forest resources;

　　开展评估工作所需使用的立木材积表、原木材积表、材种出材率表、立地指数表等测树经营数表资料，这些数表是计算森林资源数量和质量的重要工具；

　　The tree management data tables such as standing timber volume table, log volume table, timber yield table, and site index table required for conducting evaluation work are important tools for calculating the quantity and quality of forest resources;

　　若进行森林景观资产评估，需重点关注项目区的景观资源资料，以及相关规划文件、可行性研究报告、项目建设进度情况，同时收集财务制度和能够反映项目建设、经营状况的其他相关资料；

　　If conducting forest landscape asset assessment, it is necessary to focus on the landscape resource information of the project area, as well as relevant planning documents, feasibility study reports, project construction progress, and collect financial systems and other relevant information that can reflect the project construction and operation status;

　　当涉及非经济资产核算时，需收集项目区的气象、水文、生态环境监测数据，以及其他相关的社会公共资源数据集，以全面评估非经济资产价值；

　　When it comes to non economic asset accounting, it is necessary to collect meteorological, hydrological, ecological environment monitoring data in the project area, as well as other relevant social public resource datasets, to comprehensively evaluate the value of non economic assets;

　　其他与评估、核算工作有关的资料，确保评估工作全面、准确地开展。

　　Other materials related to evaluation and accounting work to ensure comprehensive and accurate implementation of evaluation work.

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