林业资产价格评估是指评估人员依照相关法律条款、行业规范及资产评估准则，在特定的评估基准时间点，针对特定目的和条件下的林业资产价值展开分析与估算，并出具专业评估意见的行为及过程。

　　Forestry asset price evaluation refers to the behavior and process in which evaluators analyze and estimate the value of forestry assets under specific purposes and conditions at specific evaluation benchmark time points in accordance with relevant legal provisions, industry standards, and asset evaluation criteria, and provide professional evaluation opinions.

　　林业资产评估是整体资产评估体系中的重要组成部分，其评估对象为森林资源中符合资产属性的部分（即林业资产），核心是对其市场价值进行判断。

　　Forestry asset evaluation is an important component of the overall asset evaluation system, which evaluates the parts of forest resources that meet asset attributes (i.e. forestry assets), and the core is to judge their market value.

　　林业资产价格评估是一项兼具技术性与政策性的专业工作。从业者不仅需要掌握通用资产评估的理论与方法，还需熟悉森林资源自身独特的生长规律、林业经营技术及资源调查方法等专业知识，其知识体系既涵盖林学、采伐运输等领域的专业内容，也涉及经济学、法学、管理学等多学科知识，需要多领域专业力量协同参与。

　　The evaluation of forestry asset prices is a professional work that combines technical and policy aspects. Practitioners not only need to master the theory and methods of general asset valuation, but also need to be familiar with the unique growth laws of forest resources, forestry management techniques, and resource investigation methods. Their knowledge system covers professional content in forestry, logging and transportation, as well as multidisciplinary knowledge such as economics, law, and management, requiring the collaborative participation of professional forces from multiple fields.

　　与一般资产评估相比，林业资产价格评估具有动态性与市场化的特点。作为能产生经济收益的资源，林业资产的价值由特定时期内形成该资产所需的社会必要劳动时间决定，其价格作为价值的货币表现形式，会受到市场供求关系等客观因素的影响。因此，在特定时间和地点对某一林业资产进行的评估结果，可能与其实际价值存在一定差异。

　　Compared with general asset valuation, forestry asset price valuation has dynamic and market-oriented characteristics. As a resource that can generate economic benefits, the value of forestry assets is determined by the socially necessary labor time required to form the asset during a specific period. Its price, as a monetary expression of value, is influenced by objective factors such as market supply and demand. Therefore, the evaluation results of a forestry asset at a specific time and place may differ from its actual value to some extent.

　　林业资产评估服务于特定目的，同一林业资产若评估目的不同，所采用的评估标准和方法可能存在差异，最终得出的评估结果也会有所不同。从本质上看，林业资产价格评估的结论是一种基于外部环境、技术可行性及经济合理性的专业判断，会随各类影响因素的变化而调整，这也构成了林业资产价格评估的特殊属性。

　　Forestry asset evaluation serves specific purposes. If the evaluation purposes of the same forestry asset are different, there may be differences in the evaluation standards and methods used, and the final evaluation results may also vary. Essentially, the conclusion of forestry asset price evaluation is a professional judgment based on external environment, technical feasibility, and economic rationality, which will be adjusted according to changes in various influencing factors. This also constitutes a special attribute of forestry asset price evaluation.

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