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全民所有森林资源资产清查的价值核算方法

发布:2025-11-14 浏览:0

  全民所有森林资源资产清查,林地范围为“年度国土变更调查”中的国有乔木林地、竹林地、灌木林地和其他林地;林木范围为“年度国土变更调查”中地类为林地,且林草生态综合监测评价数据中林木权属为国有的林木。

  The inventory of forest resources assets owned by the whole nation includes state-owned tree forest land, bamboo forest land, shrub forest land, and other forest land in the "Annual Land Change Survey"; The forest area is classified as forest land in the "Annual Land Change Survey", and the ownership of forest trees in the comprehensive monitoring and evaluation data of forest and grassland ecology is state-owned.图片1

  1实物量清查以最新“年度国土变更调查”林地图斑为基础,叠加林草生态综合监测评价数据、森林资源规划设计调查等森林资源专题成果,形成以县级行政辖区为清查单位的全民所有森林资源资产数量、种类、质量等实物属性信息。包括:行政区、空间位置、地类、面积、林地权属、林木权属、森林类别、林种(亚林种)、优势树种(组)、龄组(生产阶段)、平均胸径、平均树高、株数、蓄积、林地等级等。

  The physical inventory is based on the latest "Annual Land Change Survey" forest land map, combined with comprehensive monitoring and evaluation data of forest and grassland ecology, forest resource planning and design surveys, and other forest resource thematic results, to form physical attribute information such as the quantity, type, and quality of all forest resource assets owned by the public at the county level administrative jurisdiction as the inventory unit. Including: administrative region, spatial location, land type, area, forest land ownership, forest ownership, forest category, forest species (sub forest species), dominant tree species (group), age group (production stage), average breast height diameter, average tree height, number of trees, stock volume, forest land grade, etc.

  2经济价值核算价格内涵界定林地权利:林地使用权价格。林木权利:林木所有权价格。林地权利年期:70年?。林地类型:根据当地国有林地的主要类型,按照乔木林地、竹林地、灌木林地(一般灌木林地和灌木经济林地)、其他林地设定。林木分类:根据森林类别划分,按商品(用材林、经济林、能源林),公益林(防护林、特种用途林)设定。基准日:2023年12月31日。

  2. Economic value accounting price connotation definition of forest land rights: forest land use right price. Forest rights: The price of forest ownership. The tenure of forest land rights is 70 years ?. Forest land types are determined based on the main types of local state-owned forest land, including tree forest land, bamboo forest land, shrub forest land (general shrub forest land and shrub economic forest land), and other forest land. Classification of forest trees: Based on forest categories, they are classified into commodity forests (timber forests, economic forests, energy forests) and public welfare forests (protective forests, special-purpose forests). Base date: December 31, 2023.

  价格体系建设技术流程均质区域平均价测算方法林地价格测算采用林地流转价修正法、收益还原法和林地期望价法。?林地价格测算方法适用对象林地流转价修正法可收集交易样本数量充足的区域收益还原法林地地租可获取林地期望价法林地地租不可获取

  The construction of a pricing system, technical process, homogeneous regional average price calculation method, and forest land price calculation method adopt the forest land transfer price correction method, income restoration method, and forest land expected price method. The method for calculating forest land prices is applicable to the forest land transfer price correction method, which can collect sufficient transaction samples, the regional income restoration method, the forest land rent that can be obtained, the forest land expected price method, and the forest land rent that cannot be obtained

  林木价格测算主要方法包括:林木交易价修正法、市场价倒算法、收获现值法、重置成本法

  The main methods for calculating forest prices include: forest transaction price correction method, market price inversion algorithm, present value of harvest method, and reset cost method

  林木价格测算方法适用对象林木交易价修正法可收集交易样本数量充足的区域市场价倒算法用材林(成熟林、过熟林)收获现值法用材林(中龄林、近熟林、幼龄林(年龄>10年))、经济林(初产期、盛产期、衰产期)、竹林、能源林重置成本法经济林(产前期)、用材林(幼龄林(年龄≤10年))

  The method for calculating forest prices is applicable to forest transaction price correction method, which can collect sufficient transaction samples in the regional market price inversion algorithm. For timber forests (mature forests, over mature forests), the present value of harvest method is used for timber forests (middle-aged forests, near mature forests, young forests (age>10 years)), economic forests (initial production period, abundant production period, declining production period), bamboo forests, energy forests. The reset cost method is used for economic forests (pre production period), and timber forests (young forests (age ≤ 10 years))

  制定省级价格修正体系为提高清查精度,将均质区域林地平均价修正到县(市、区)林地平均价,将均质区域优势树种林木平均价扩展到均质区域内主要树种林木平均价,设置如下修正办法:

  To improve the accuracy of inventory, a provincial-level price correction system has been established to adjust the average price of forest land in homogeneous areas to the average price of forest land in counties (cities, districts), and to extend the average price of dominant tree species in homogeneous areas to the average price of main tree species in homogeneous areas. The following correction methods are set:

  1、设置省级林地价格调整系数

  1. Set provincial forest land price adjustment coefficient

  林地主要调整因素为木材平均价格调整系数(Ws)、成熟林单位面积蓄积量调整系数(Ms)和成熟林平均树高调整系数(Hs),主要树种木材平均价格能体现区域林木经济市场水平,林地的生产力水平;成熟林单位面积蓄积量能体现林木的产量水平;成熟林平均树高能体现林木收获时的林地生产力水平。因此根据以上因素确定省级林地价格调整系数(Es)。

  The main adjustment factors for forest land are the average price adjustment coefficient (Ws) for timber, the unit area volume adjustment coefficient (Ms) for mature forests, and the average tree height adjustment coefficient (Hs) for mature forests. The average price of timber for major tree species can reflect the regional forest economic market level and the productivity level of forest land; The unit area accumulation of mature forests can reflect the yield level of trees; The average tree energy of mature forests reflects the level of forest productivity at harvest time. Therefore, the provincial forest land price adjustment coefficient (Es) is determined based on the above factors.

  2、设置省级林木调整系数

  2. Set provincial forest adjustment coefficient

  设置省级林木调整系数的目的是通过已有价格的某种优势树种扩展求算未知的某一种目标树种的价格,各类林木具体的调整系数计算如下:

  The purpose of setting the provincial forest adjustment coefficient is to expand the existing price of a certain advantageous tree species and calculate the price of an unknown target tree species. The specific adjustment coefficients for each type of forest are calculated as follows:

  (1)用材林林木幼龄林林木目标树种调整系数测算

  (1) Calculation of adjustment coefficient for target tree species in timber forests, young forests, and target trees

  幼龄林林木调整因素为主要树种的造林成本、平均树高和单位面积株数。因此省级幼龄林林木目标树种调整系数(Ls)由目标树种造林成本调整系数(Cs)、平均树高调整系数(Hs)、 单位面积株数调整系数(Ns)综合确定。?中龄林以上林木目标树种调整系数为目标树种木材平均价格调整系数(Ws)、单位面积蓄积量(Ms)和平均胸径调整系数(Ds),木材平均价格越高,收益越高,体现了林木产值也越高,单位面积蓄积量越高林木质量越好,平均胸径越大林木质量越好。因此确定以上三个调整系数作为省级林木调整系数(Fs)。?(2)经济林林木产前期经济林林木,主要调整因素为主要经济树种的造林成本、单位面积株数和平均树高,因此省级产前期经济林林木调整系数(JS)由目标树种造林成本调整系数(CS)、平均树高(冠幅)调整系数(HS)、单位面积株数调整系数(NS)综合确定。

  The adjustment factors for young forest trees are the afforestation cost, average tree height, and number of trees per unit area of the main tree species. Therefore, the target tree species adjustment coefficient (Ls) for young forest trees at the provincial level is determined by a combination of the target tree species afforestation cost adjustment coefficient (Cs), average tree height adjustment coefficient (Hs), and unit area plant number adjustment coefficient (Ns). The adjustment coefficients for target tree species of medium aged forests and above are the average price adjustment coefficient (Ws), unit area volume (Ms), and average diameter at breast height adjustment coefficient (Ds) of the target tree species. The higher the average price of wood, the higher the income, reflecting the higher output value of the forest. The higher the unit area volume, the better the quality of the forest, and the larger the average diameter at breast height, the better the quality of the forest. Therefore, the above three adjustment coefficients are determined as the provincial forest adjustment coefficients (Fs). (2) The main adjustment factors for economic forest trees in the early stage of production are the afforestation cost, number of trees per unit area, and average tree height of the main economic tree species. Therefore, the provincial adjustment coefficient (JS) for economic forest trees in the early stage of production is determined by the target tree species afforestation cost adjustment coefficient (CS), average tree height (crown width) adjustment coefficient (HS), and number of trees per unit area adjustment coefficient (NS).

  初产期以上经济林林木,林木主要调整因素为目标树种经济林产品平均价格和单位面积产量,因此初产期以上省级经济林林木调整系数(KS)由目标树种经济林产品平均价格调整系数(WS)、单位面积产量调整系数(VS)综合确定。?(3)竹林林木竹林林木主要调整因素为竹子平均价格和单位面积株数。竹子平均价格越高,竹林收益越高,体现了竹林产值也越高;单位面积株数越多,可采伐株数越多,产量越高。因此省级竹林林木调整系数(QS)由主要竹子平均价格调整系数(QS1)、单位面积株数调整系数(QS2)综合确定。?(4)能源林能源林主要调整因素为能源林产品平均价格和单位面积产量,因此省级能源林调整系数(RS)由主要能源林产品平均价格调整系数(RS1)、单位面积产量调整系数(RS2)综合确定。

  The main adjustment factors for economic forest trees above the initial production period are the average price of economic forest products of the target tree species and the yield per unit area. Therefore, the adjustment coefficient (KS) for provincial economic forest trees above the initial production period is determined by the average price adjustment coefficient (WS) of economic forest products of the target tree species and the yield adjustment coefficient (VS) per unit area. (3) The main adjustment factors for bamboo forests are the average price of bamboo and the number of trees per unit area. The higher the average price of bamboo, the higher the income of bamboo forest, which reflects the higher output value of bamboo forest; The more plants per unit area, the more trees can be harvested, and the higher the yield. Therefore, the provincial-level bamboo forest adjustment coefficient (QS) is determined by a combination of the average price adjustment coefficient (QS1) for major bamboo and the number of plants per unit area adjustment coefficient (QS2). (4) The main adjustment factors for energy forests are the average price of energy forest products and the yield per unit area. Therefore, the provincial energy forest adjustment coefficient (RS) is determined by a combination of the average price adjustment coefficient (RS1) for main energy forest products and the yield adjustment coefficient per unit area (RS2).

  县级经济价值核算在省级价格体系控制下,各县根据具体情况,可选择以下三种方式之一进行县级清查经济价值核算:

  Under the control of the provincial price system, county-level economic value accounting can be conducted through one of the following three methods based on specific circumstances:

  方法一:已完成县级单位子图斑价格测算的地区,可根据实物量清查数据,及树种归并原则将图斑内除主要树种外的其他树种,调整归并至主要树种,利用图斑林地、林木价乘以对应图斑面积,加总得到县域森林资源资产价值量,逐级汇总得到省级和全国森林资源资产的经济价值总量。

  Method 1: In areas where county-level unit sub patch prices have been calculated, other tree species within the patch can be adjusted and merged into the main tree species based on physical inventory data and the principle of tree species merging. By multiplying the patch forest land and tree prices by the corresponding patch area, the total value of county-level forest resource assets can be obtained, and the economic value of provincial-level and national forest resource assets can be summarized step by step.

  县域林地经济价值=∑各图斑林地平均价×县域清查范围图斑面积

  Economic value of county-level forest land=∑ Average price of forest land in each area × Area of forest land surveyed in the county

  县域林木经济价值=∑各图斑林木平均价×县域清查范围图斑面积

  The economic value of forest trees in the county=∑ average price of forest trees in each patch × area of patch in the county inventory range

  县级森林资源资产经济价值=县域林地经济价值+县域林木经济价值

  Economic value of county-level forest resource assets=Economic value of county-level forest land+Economic value of county-level forest trees

  方法二:已完成省级价格体系建设,未开展完成县级图斑价格测算的地区,可根据实物量清查数据,将县内除主要树种外的其他树种,调整归并至主要树种,利用县林地、林木平均价乘以对应面积,加总得到县域森林资源资产价值量,逐级汇总得到省级和全国森林资源资产的经济价值总量。

  Method 2: For areas that have completed the construction of the provincial price system but have not yet carried out county-level spot price calculation, other tree species in the county can be adjusted and merged into the main tree species based on physical inventory data. The average price of forest land and trees in the county can be multiplied by the corresponding area to obtain the value of forest resource assets in the county. The total economic value of forest resource assets at the provincial and national levels can be summarized step by step.

  县域林地经济价值=县域林地平均价×县域清查范围面积

  Economic value of county-level forest land=average price of county-level forest land x area of county-level inventory scope

  县域林木经济价值=县域林木平均价×县域清查范围面积

  Economic value of county-level forests=average price of county-level forests x area of county-level inventory scope

  县级森林资源资产经济价值=县域林地经济价值+县域林木经济价值

  Economic value of county-level forest resource assets=Economic value of county-level forest land+Economic value of county-level forest trees

  方法三:未完成省级价格系统建设的地区,可根据实物量清查数据,将县域范围内除均质区域优势树种外的其他树种,调整归并至优势树种,利用均质区域林地、林木平均价乘以对应面积,加总得到县域森林资源资产价值量,逐级汇总得到省级和全国森林资源资产的经济价值总量。县域林地经济价值=均质区域林地平均价×县域清查范围面积

  Method 3: In areas where the provincial price system construction has not been completed, other tree species within the county area can be adjusted and merged into dominant tree species based on physical inventory data, except for dominant tree species in homogeneous areas. The average price of forest land and timber in homogeneous areas can be multiplied by the corresponding area to sum up the value of forest resource assets in the county area. The total economic value of forest resource assets at the provincial and national levels can be summarized step by step. Economic value of county-level forest land=average price of homogeneous regional forest land x area of county-level inventory scope

  县域林木经济价值=均质区域林木平均价×县域清查范围面积

  The economic value of county-level forest trees=average price of homogeneous regional forest trees x area of county-level inventory scope

  县级森林资源资产经济价值=县域林地经济价值+县域林木经济价值

  Economic value of county-level forest resource assets=Economic value of county-level forest land+Economic value of county-level forest trees

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