根据财政部、国家林业局新颁布的财企[2006]_529号《关于印发森林资源资产评估管理暂行规定的通知》精神，国有森林资产占有单位有下列情形之一的，应当进行资产评估：

　　According to the Notice on Issuing the Interim Provisions on the Evaluation and Management of Forest Resource Assets (Caiqi [2006] No.529) newly issued by the Ministry of Finance and the State Forestry Administration, state-owned forest asset occupying units shall conduct asset evaluation if they have any of the following circumstances:

　　（一）森林资源资产转让、置换；

　　（1） Transfer and exchange of forest resource assets;

　　（二）森林资源资产出资进行中外合资或者合作；

　　（2） Forest resource assets are invested in Sino foreign joint ventures or collaborations;

　　（三）森林资源资产出资进行股份经营或者联营；

　　（3） Forest resource assets are invested for share management or joint venture;

　　（四）森林资源资产从事租赁经营；

　　（4） Forest resource assets are engaged in leasing operations;

　　（五）森林资源资产抵押贷款、担保或偿还债务；

　　（5） Mortgage loans, guarantees or debt repayment of forest resource assets;

　　（六）收购非国有森林资源资产；

　　（6） Acquiring non-state-owned forest resource assets;

　　（七）涉及森林资源资产诉讼；

　　（7） Lawsuits involving forest resource assets;

　　（八）法律、法规规定需要进行评估的其他情形；

　　（8） Other situations that require evaluation according to laws and regulations;

　　（九）非国有森林资源资产是否进行资产评估，由当事人自行决定，法律、法规另有规定的除外。

　　（9） Whether to conduct asset evaluation on non-state-owned forest resource assets shall be decided by the parties themselves, except as otherwise provided by laws and regulations.

　　森林资源资产有下列情形之一的，可根据需要进行评估：

　　Forest resource assets can be evaluated as needed in any of the following situations:

　　（一）因自然灾害造成森林资源资产损失；

　　（1） Loss of forest resource assets due to natural disasters;

　　（二）盗伐、滥伐、乱批滥占林地人为造成森林资源资产损失；

　　（2） Illegal logging, indiscriminate logging, and unauthorized occupation of forest land have caused human losses to forest resource assets;

　　（三）占有单位要求评估。森林资产评估的评估员需要遵守的原则工作原则：

　　（3） The occupying unit requires evaluation. The principles that evaluators of forest asset assessment need to follow are as follows:

　　资产评估工作原则一般应包括:独立性、客观性、科学性和专业性四原则。

　　The principles of asset valuation generally include four principles: independence, objectivity, scientificity, and professionalism.

　　独立性原则要求在资产评估过程中要摆脱资产业务当事人利益的影响，评估工作始终坚持独立的第三者立场。

　　The principle of independence requires that in the process of asset evaluation, the interests of the parties involved in the asset business should be avoided, and the evaluation work should always adhere to an independent third-party position.

　　客观性原则是指评估结果应以充分的事实为依据。

　　The principle of objectivity means that the evaluation results should be based on sufficient facts.

　　科学性原则是指在资产评估过程中必须根据评估的特定目的，选择适用的价值类型和方法，制定科学的评估实施方案，使资产评估结果科学合理。专业性原则要求资产评估机构必须是能够提供资产评估服务的专业技术机构。

　　The principle of scientificity refers to the need to select appropriate value types and methods based on the specific purpose of asset evaluation, develop a scientific evaluation implementation plan, and ensure that the results of asset evaluation are scientifically reasonable. The principle of professionalism requires that asset appraisal institutions must be professional technical institutions capable of providing asset appraisal services.

　　资产评估经济原则一般应包括:预期收益、供求、贡献、替代、估价日期五原则。

　　The economic principles of asset valuation generally include five principles: expected returns, supply and demand, contribution, substitution, and valuation date.

　　预期收益原则是指资产的价值不是取决于其过去的生产成本和销售价格，而是决定于其在评估基准日后能够带来的预期净收益，即预期的获利能力。

　　The principle of expected return refers to the fact that the value of an asset is not determined by its past production costs and sales prices, but by the expected net income it can bring after the evaluation benchmark date, that is, the expected profitability.

　　供求原则指在评估中要考虑评估对象在市场上的供需状况。

　　The principle of supply and demand refers to considering the supply and demand situation of the evaluated object in the market during the evaluation.

　　贡献原则指某一资产或资产的某一构成部分的价值，取决于该资产对与其他相关资产共同组成的整体资产价值的贡献，或该部分对资产整体价值的贡献。

　　The contribution principle refers to the value of an asset or a component of an asset, which depends on the contribution of that asset to the overall asset value composed of other related assets, or the contribution of that component to the overall asset value.

　　替代原则的理论依据是同一市场上的相同(或相近似)物品具有相同(或相似)的价值。

　　The theoretical basis of the substitution principle is that identical (or similar) items in the same market have the same (or similar) value.

　　估价日期原则指资产评估必须是对特定时间点上被评估资产价值的评估估算，特定时间点就是资产评估的基准时间，在形成评估结论过程中所选用的各种作价标准、依据都要在基准时间有效期内。

　　The principle of valuation date refers to the fact that asset valuation must be an estimation of the value of the evaluated asset at a specific time point, which is the benchmark time for asset valuation. The various valuation standards and criteria used in the process of forming the valuation conclusion must be within the validity period of the benchmark time.

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