近年做了不少林木资产市场价值评估项目，简单分享下项目过程。听前辈们说，以前我们资产评估师还不能签字这类报告，需要“森林资源资产评估咨询人员”资格才行。直至2013年，由中国资产评估协会制定、发布的《资产评估准则——森林资源资产》，旨在规范注册资产评估师执行森林资源资产评估业务行为，维护社会公共利益和当事人合法权益。此后资产评估师才开展该项资产评估业务。1、目前所使用的准则：中评协关于印发《资产评估执业准则——森林资源资产》的通知，中评协〔2017〕41号；准则主要内容：基本遵循操作要求评估方法披露要求2、目前所使用的规范：《森林资源资产评估技术规范（LY/T2407-2015）》；规范更详细说明了执行森林资源资产评估的程序、评估所需要的资料、评估核查事项和内容以及方法、森林资源资产评估方法。3、最新技术规范：由国家林业和草原局发布的《森林资源价值核算和资产评估技术规范》（LY/T 2407—2025）正式对外公布，将于2025年11月1日起实施。

　　In recent years, I have conducted many forest asset market value assessment projects. Let me briefly share the project process. According to our predecessors, asset appraisers used to be unable to sign such reports and required the qualification of "forest resource asset appraisal consultant". Until 2013, the "Asset Appraisal Standards - Forest Resource Assets" formulated and released by the China Asset Appraisal Association aimed to standardize the execution of forest resource asset appraisal business by registered asset appraisers, safeguard social public interests and the legitimate rights and interests of parties involved. Afterwards, the asset appraiser carried out the asset appraisal business. 1. The current guidelines used: Notice of the China Evaluation Association on Issuing the "Asset Evaluation Practice Standards - Forest Resource Assets", Zhongpingxie [2017] No. 41; Main content of the guidelines: Basic compliance with operational requirements, evaluation method disclosure requirements. 2. Currently used standards: "Technical Specifications for Forest Resource Asset Evaluation (LY/T2407-2015)"; The standard provides a more detailed explanation of the procedures for conducting forest resource asset assessments, the necessary materials for the assessments, the items and contents of the assessments, as well as the methods used for forest resource asset assessments. 3. Latest technical specifications: The "Technical Specifications for Forest Resource Value Accounting and Asset Evaluation" (LY/T 2407-2025) issued by the State Forestry and Grassland Administration has been officially announced and will be implemented from November 1, 2025.

　　实物案例分享Cold Dew1、项目洽谈阶段收集资料：林场不动产权证、山权林权证、《皆伐设计说明书》；2、评估目的：XX公司拟公开挂牌转让位于XX国储林项目XX年规划伐区活立木资产，特委托我公司对涉及公开挂牌转让的林木资产价格进行评估，为XX公司进行公开挂牌转让资产提供价格参考。3、评估范围和评估对象：XX公司拟公开挂牌转让的位于XX国储林项目XX年规划伐区活立木资产，主要为XX林场XX分场A林班（5.1、8.1、15.1等小班）共36.76公顷巨尾桉活立木。该林木为与XX国营XX林场合作造林所得，林权证号为《山权林权证》（第XX号）。林种：短轮伐期用材林；起源：萌芽；林龄：7年；株数：39,060株；林分蓄积4,651立方米，出材：3,883立方米；采访类型：主伐；采伐方式：皆伐。林木资产经营管理水平一般，林分生长水平中等，林场运输条件一般。4、评估方法（一）评估方法适用性分析根据《资产评估执业准则——森林资源资产》，执行森林资源资产评估业务，应当根据评估对象、评估目的、价值类型、资料收集等情况，分析市场法、收益法和成本法三种资产评估基本方法的适用性，选择评估方法。本次评估的是林木资产市场价值，结合评估对象的资产类型、林种、林分龄组、评估所采用的价值类型、本次评估目的、以及本次评估收集的资料等实际情况，本次评估选用市场法对委估对象进行评估。（二）评估方法简介参照《森林资源资产评估技术规范（LY/T2407-2015）》，森林资源评估的市场法又分为木材市场价倒算法、市场成交价比较法，本次使用木材市场价倒算法。木材市场价倒算法(又称剩余价值法):是将被评估的林木皆伐后所得木材的市场销售总收入，扣除木材生产经营所耗费的成本和合理利润，剩余价值部分作为林木资产评估值的一种方法。其计算公式为： E=W-C-F式中：E-林木资产评估值；W-木材销售总收入；C-木材生产经营成本（包含采运成本、销售费用、管理费用及有关税费）；F-木材生产经营利润。（三）评估测算过程本次以巨尾桉（XX林场XX分场35林班15.1 小班）为典型案例XX林场XX分场35林班5.1小班巨尾桉，共10.15公顷巨尾桉，该林木为跟XX林场合作造林所得，林权证号为《山权林权证》（第二号）。林种为短轮伐期用材林，起源为萌芽，林龄7年，郁闭度0.7，平均直径12.9cm，平均树高16.5m，株数10,637 株林分蓄积1,278立方米，出材1,068.04立方米，采访类型为主伐，采伐方式为皆伐。林木资产经营管理水平一般，林分生长水平中等，林场运输条件一般。1、木材销售收入木材销价以XX市、XX地区木材市场平均销售价为基础，参考其周边县市木材销售情况综合分析后，确定各树种各材种平均木材销售价格。根据市场调查，7年龄、10-14cm直径桉木到厂价格在510-550元/吨，本次评估取平均值530元/吨。2、木材生产经营成本按委估林木资产的分布、地利条件及当地木材生产的实际情况确定，其中伐区设计费按出材量计费，其他按出材量计算，木材生产成本主要指采伐成本、短途运费及道路维修养护费等。（1）伐区设计费：按出材量9元/立方米。（2）直接采伐成本（砍工、除草、打堆抓机上车）：150 元/吨。（3）道路维护及短途集运材成本：130 元/吨。（4）销售费用：销售价的1%。（5）管理费：销售价的1.8%。（6）不可预见费：销售价的1%。（7）税费：无相关税费。3、木材生产经营段利润：按木材直接采伐成本的8%计算。4、林木资产评估值：林木资产评估值计算过程如下：采用木材市场价倒算法计算得出XX林场XX分场35林班15.1 小班林木资产评估价值为269,800元，同理可得出其他林班小班林木资产评估价值。

　　Sharing of physical cases Cold Dew1, collection of materials during project negotiation stage: forest real estate ownership certificate, mountain forest ownership certificate, "Clear cutting Design Specification"; 2. Purpose of evaluation: XX company intends to publicly list and transfer the standing timber assets located in the planned logging area of XX country's forest storage project in XX year. We hereby entrust our company to evaluate the prices of the forest assets involved in the public listing and transfer, providing price reference for XX company's public listing and transfer of assets. 3. Scope and Object of Evaluation: XX Company intends to publicly list and transfer the standing timber assets located in the planned logging area of XX National Forest Reserve Project in XX year, mainly consisting of 36.76 hectares of Eucalyptus grandis standing timber in Forest Class A (5.1, 8.1, 15.1, etc.) of XX Branch of XX Forest Farm. The forest is obtained through cooperation with XX state-owned XX forest farm for afforestation, and the forest right certificate number is "Mountain Right Forest Right Certificate" (No. XX). Forest type: Short rotation timber forest; Origin: Sprout; Lin Ling: 7 years; Number of plants: 39060 plants; The forest has a storage volume of 4651 cubic meters and a yield of 3883 cubic meters; Interview type: main attacker; Harvesting method: Clear cutting. The management level of forest assets is average, the growth level of forest stands is moderate, and the transportation conditions of forest farms are average. 4. Evaluation Method (1) Applicability Analysis of Evaluation Method According to the "Guidelines for Asset Evaluation Practice - Forest Resource Assets", when carrying out forest resource asset evaluation business, the applicability of the three basic asset evaluation methods of market method, income method, and cost method should be analyzed based on the evaluation object, evaluation purpose, value type, data collection, etc., and the evaluation method should be selected. The current evaluation focuses on the market value of forest assets. Taking into account the asset type, forest type, stand age group, value type used in the evaluation, the purpose of this evaluation, and the data collected for this evaluation, the market method is used to evaluate the subject property. （2） Introduction to Evaluation Methods: Referring to the Technical Specification for Forest Resource Asset Evaluation (LY/T2407-2015), the market method for forest resource evaluation is divided into the wood market price inversion algorithm and the market transaction price comparison method. This time, the wood market price inversion algorithm is used. Timber market price inversion algorithm (also known as residual value method): It is a method of evaluating the value of timber assets by deducting the cost and reasonable profit of timber production and operation from the total market sales revenue of timber obtained after the evaluated timber has been cut down. The calculation formula is: E=W-C-F, where E represents the assessed value of forest assets; W-Total revenue from timber sales; C-Wood production and operation costs (including transportation costs, sales expenses, management expenses, and related taxes and fees); F - Profit from wood production and operation. （3） The evaluation and calculation process is based on the typical case of Eucalyptus grandiflorus (Class 15.1, Branch 35, XX Forest Farm), with a total area of 10.15 hectares of Eucalyptus grandiflorus in Class 5.1, Branch 35, XX Forest Farm. The forest is obtained through cooperation with XX Forest Farm for afforestation, and the forest right certificate number is "Mountain Right Forest Certificate" (No. 2). The forest type is a short rotation timber forest, originating from germination, with a forest age of 7 years, a canopy density of 0.7, an average diameter of 12.9cm, an average tree height of 16.5m, and 10637 trees. The forest has a total volume of 1278 cubic meters and a yield of 1068.04 cubic meters. The interview type is main cutting, and the harvesting method is all cutting. The management level of forest assets is average, the growth level of forest stands is moderate, and the transportation conditions of forest farms are average. 1. The sales revenue of timber is based on the average sales price of the timber market in XX city and XX region, and after comprehensive analysis of the timber sales situation in surrounding counties and cities, the average timber sales price of each tree species and timber species is determined. According to market research, the price of 7-year-old eucalyptus wood with a diameter of 10-14cm to the factory ranges from 510-550 yuan/ton, and the average value for this evaluation is 530 yuan/ton. 2. The cost of timber production and operation is determined based on the distribution of estimated forest assets, geographical conditions, and the actual situation of local timber production. The design fee for logging areas is calculated based on the amount of timber produced, while others are calculated based on the amount of timber produced. The cost of timber production mainly refers to the cost of logging, short distance transportation, and road maintenance and upkeep fees. (1) Design fee for cutting area: 9 yuan/cubic meter based on the output of materials. (2) Direct logging cost (including chopping, weeding, and loading the pile grabber): 150 yuan/ton. (3) Road maintenance and short distance transportation cost: 130 yuan/ton. (4) Selling expenses: 1% of the selling price. (5) Management fee: 1.8% of the selling price. (6) Unforeseeable expenses: 1% of the sales price. (7) Taxes and Fees: No relevant taxes or fees. 3. Profit of timber production and operation segment: calculated at 8% of the direct logging cost of timber. 4. Forest asset evaluation value: The calculation process of forest asset evaluation value is as follows: using the wood market price inversion algorithm, the forest asset evaluation value of 35 forest classes and 15.1 small classes in XX branch of XX forest farm is calculated to be 269800 yuan. Similarly, the forest asset evaluation value of other forest classes and small classes can be obtained.

　　林木资产评估项目总结Cold Dew在执行林木资产评估中，评估资料收集时，必须收集产权文件：不动产权证书、山权林权证；重点林木储量报告：林场出材测量报告或储量报告或储备林调查报告或林班《皆伐设计说明书》等有关于涉及评估的伐区林木资源量数据的报告资料。在执行林木资产评估中，现场勘察时，要做好核查工作。抽样调查法、小班调绘法、实测法，应当根据委估林木资产进行选择对应方法对森林资源资产清单的准确程度进行调查核实，并形成工作底稿。在执行林木资产评估中，评估报告特别事项说明中：应当就“林班面积、蓄积量、出材量”所引用的报告进行说明；应当说明，评估人员评估清查中，使用了什么方法或者仪器进行实地勘察，以及其他事项说明。

　　Summary of Forest Asset Evaluation Project Cold Dew During the execution of forest asset evaluation, when collecting evaluation data, it is necessary to collect property rights documents: real estate ownership certificate, mountain forest ownership certificate; Key Forest Reserve Report: Forest farm logging measurement report, reserve report, reserve forest investigation report, or forest crew's "Clear Cutting Design Specification" report that contains data on the amount of forest resources involved in the assessment of the logging area. During the execution of forest asset assessment, verification work should be done well during on-site investigation. Sampling survey method, small group mapping method, and actual measurement method should select corresponding methods based on the estimated forest assets to investigate and verify the accuracy of the forest resource asset list, and form a working paper. In the evaluation of forest assets, the special items in the evaluation report should be explained regarding the reports cited for "forest area, stock volume, and timber output"; It should be explained what methods or instruments were used by the evaluators for on-site investigation during the assessment and inventory, as well as other matters.

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