某资产评估机构接受委托对一拟转让林木资产进行评估。评估人员对委托人提供的资料 进行核实，对评估的林木资产进行了调查，结果为：拟转让林木资产为幼龄林，林木小 班面积为20公顷，林分年龄(n) 为3,株数保存率(r)  为88%,该林地所在地区规定的 造林成活率(R) 为80%,树高调整系数(K?) 为0.92。

　　A certain asset appraisal institution has been commissioned to evaluate a proposed transfer of forest assets. The evaluators verified the information provided by the client and conducted an investigation on the evaluated forest assets. The results showed that the proposed transfer of forest assets is a young forest with a forest sub group area of 20 hectares, a forest stand age (n) of 3, a tree number preservation rate (r) of 88%, a designated afforestation survival rate (R) of 80% in the area where the forest land is located, and a tree height adjustment coefficient (K ?) of 0.92. 

　　评估人员收集到了相对完整的营林成本费用资料，未收集到相关交易案例信息。确定采用重置成本法进行评估。

　　The evaluators have collected relatively complete information on forest management costs and expenses, but have not collected any relevant transaction case information. Determine to use the reset cost method for evaluation.

　　之后，评估人员调查了该地区相同林分的造林投资，林地租金，管护费等相关投资成本费用资料。

　　Afterwards, the evaluators investigated the afforestation investment, forest rent, management and maintenance fees, and other related investment cost information of the same forest stands in the area.

　　分别为：该地区评估基准日第一年造林投资为5000元/公顷，第二、第 三年造林投资均为2000元/公顷，年投资收益率10%,林地年租金为1000元/公顷，从 第一年起每年的管护费用为500元/公顷。根据上述资料，不考虑其他因素影响，按要 求简答，计算下列问题。

　　On the evaluation benchmark date of the region, the first year's afforestation investment is 5000 yuan/hectare, and the second and third year's afforestation investment are both 2000 yuan/hectare, with an annual investment return rate of 10%. The annual rent for forest land is 1000 yuan/hectare, and the annual management and maintenance cost from the first year onwards is 500 yuan/hectare. Based on the above information, without considering other factors, answer the following questions as required.

　　(1)简述幼龄林价值评估中，林木核查的主要内容。

　　(1) Briefly describe the main contents of forest verification in the value assessment of young forests.

　　(2)指出适用重置成本法评估的用材林类型，并简述理由。

　　(2) Identify the types of timber forests that can be evaluated using the reset cost method and briefly explain the reasons.

　　(3)综合上述资料，计算幼龄林的林分质量综合调整系数(要求列出计算过程)。

　　(3) Based on the above information, calculate the comprehensive adjustment coefficient of stand quality for young forests (the calculation process should be listed).

　　(4)采用上述资料，计算各年单位生产成本及林木资产的评估值(要求列出计算过 程，计算结果四舍五入保留两位小数)。

　　(4) Using the above information, calculate the unit production cost and evaluation value of forest assets for each year (the calculation process should be listed, and the calculation results should be rounded to two decimal places).

　　解析：

　　Analysis:

　　(1)幼龄林(含未成林造林地)应核查的主要项目有起源、树种组成、林龄(造林时  间、苗龄)、造林成活率、造林保存率、单位面积株数、平均胸径、平均树高、蓄积量、 林木生长状态、病虫害发生及自然灾害损失状况、立地等级、地利条件等。

　　(1) The main items that should be verified for young forests (including undeveloped afforestation land) include origin, tree species composition, forest age (afforestation time, seedling age), afforestation survival rate, afforestation preservation rate, number of plants per unit area, average breast height diameter, average tree height, stock volume, tree growth status, occurrence of pests and diseases and natural disaster losses, site grade, and geographical conditions.

　　(2)适用重置成本法评估的用材林类型是幼龄林林木。在森林资源资产管理中，对于幼龄林其未来的收获预测困难，收益法难以应用，市场上很难找到交易案例。而作为 营造不久的幼龄林，其各项营林成本较清晰，测算重置成本较为容易，因此重置成本法最适用于幼龄林林木资产的评估。

　　(2) The type of timber forest evaluated using the reset cost method is young forest trees. In forest resource asset management, it is difficult to predict the future harvest of young forests, apply the income method, and find trading cases in the market. As a newly established young forest, its various forest management costs are relatively clear, and it is easier to calculate the replacement cost. Therefore, the replacement cost method is most suitable for evaluating the forest assets of young forests.

　　(3)①株数调整系数K

　　(3) ① Number of plants adjustment coefficient K

　　株数保存率(r)=88%,显然大于该林地所在地区规定的造林成活率(R)80%。

　　The preservation rate (r) of the number of plants is 88%, which is obviously higher than the afforestation survival rate (R) of 80% specified in the area where the forest is located.

　　所以，K?=1。

　　So, K ?=1.

　　②树高调整系数K?=0.92

　　② Tree height adjustment coefficient K ?=0.92

　　③综合成新率=K,×K?=1×0.92=0.92

　　③ Comprehensive newness rate=K, x K ?=1 x 0.92=0.92

　　(4)第一年单位生产成本=5000+1000+500=6500(元/公顷)

　　(4) Unit production cost in the first year=5000+1000+500=6500 (yuan/hectare)

　　第二年单位生产成本=2000+1000+500=3500(元/公顷)

　　Unit production cost in the second year=2000+1000+500=3500 (yuan/hectare)

　　第三年单位生产成本=2000+1000+500=3500(元/公顷)

　　Unit production cost in the third year=2000+1000+500=3500 (yuan/hectare)

　　林木资产的评估值

　　Valuation of Forest Assets

　　=[6500×(1+10%)?+3500×(1+10%)?+3500×(1+10%)']×20×0.92

　　=[6500×(1+10%)?+3500×(1+10%)?+3500×(1+10%)']×20×0.92

　　=[6500×1.331+3500×1.21+3500×1.1]×20×0.92

　　=[6500×1.331+3500×1.21+3500×1.1]×20×0.92

　　=16736.5×20×0.92=307951.6(元)

　　=16736.5 × 20 × 0.92=307951.6 (yuan)

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