经济林是森林资源的重要组成部分，经济林的经营是林业生产的重要内容之一。许多经济林树木的果实、种子、花、叶、皮、根、树脂、树液等可加工提炼成油料、淀粉、香料、漆料、配料、树脂、单宁、药物等物质。这些物质都是社会经济建设和人民生活所不可缺少的。

　　Economic forests are an important component of forest resources, and the management of economic forests is one of the important contents of forestry production. The fruits, seeds, flowers, leaves, bark, roots, resin, sap, and other substances of many economic forest trees can be processed and refined into oilseeds, starch, spices, paints, ingredients, resins, tannins, medicines, and other substances. These substances are indispensable for social and economic development as well as people's livelihoods.

　　经济林是经济效益较高的林种。根据原林业部《森林资源调查主要技术规定》，经济林林种还可分为四个二级林种：

　　Economic forests are forest species with high economic benefits. According to the "Main Technical Regulations for Forest Resource Survey" of the former Ministry of Forestry, economic forest species can also be divided into four secondary forest species:

　　1、油料林：以生产油料为主要目的的林木，如生产食用油的油茶、油橄榄、油棕等，生产工业用油的油桐、乌桕及山苍子等。

　　1. Oilseed forest: a type of forest primarily used for producing oil crops, such as oil tea, olives, and palm trees for producing edible oil, as well as tung trees, Chinese tallow trees, and Chinese parasol trees for producing industrial oil.

　　2、特种经济林：以生产工业原料、药材为主要目的的林木，如生产工业原料的橡胶林、黑荆林等栲胶原料林，黄檀等紫胶寄主林，漆树林，生产药材的杜仲林、厚朴林、银杏林、黄柏林等。

　　2. Special economic forests: trees mainly used for the production of industrial raw materials and medicinal herbs, such as rubber forests, black oak forests and other tannin extract raw material forests for the production of industrial raw materials, host forests of purple gum such as rosewood, lacquer forests, Eucommia ulmoides forests, Eucommia ulmoides forests, Ginkgo biloba forests, Huangbailin forests for the production of medicinal herbs, etc.

　　3、果树林：以生产各种干鲜果品为主要目的的林木，如生产鲜果的柑、柿、桔、苹果、梨、荔枝、龙眼、桃、李等，生产干果的板栗、锥栗、核桃等。

　　3. Fruit forest: a type of forest primarily used for producing various dry and fresh fruits, such as oranges, persimmons, tangerines, apples, pears, lychees, longans, peaches, plums, etc. for producing fresh fruits, and chestnuts, chestnuts, walnuts, etc. for producing dried fruits.

　　4、其他经济林：以生产其他副特产品的林木，如茶树林、桑树林。

　　4. Other economic forests: trees that produce other by-products, such as tea forests and mulberry forests.

　　经济林经营的经济效益见效快、受益的时间长、经济效果好，是山区农民脱贫致富的重要途径。经济林资源资产是农村村民和乡村集体经济组织的重要资产。这些资产应如何界定？如何进行评估？这也是当前森林资源资产化管理的一个重要问题。这些问题的解决，必须从经济林经营的特点出发，分析其资产的性质，从而确定经济林资源资产界定和资产评估的方法。

　　The economic benefits of economic forest management are fast, long-lasting, and effective, making it an important way for farmers in mountainous areas to lift themselves out of poverty and become prosperous. Economic forest resource assets are important assets for rural villagers and rural collective economic organizations. How should these assets be defined? How to conduct evaluation? This is also an important issue in the current asset management of forest resources. The solution to these problems must start from the characteristics of economic forest management, analyze the nature of its assets, and determine the methods for defining and evaluating economic forest resource assets.

　　一、经济林资源资产的经营特点

　　1、 Management characteristics of economic forest resource assets

　　(一)种类繁多、资源丰富

　　（1） Wide variety and abundant resources

　　我国有经济价值的经济林树种约1000余种，仅木本油料作物就有200多种，木本粮食树种近百种，木本鞣料植物200余种，木本药材树种近百种，果树近百种，资源非常丰富，一些种类已形成较大的生产规模。各个种类的树种特性、经营要求、栽培技术、加工利用技术均不相同。

　　There are about 1000 economic forest species with economic value in China, including over 200 woody oil crops, nearly 100 woody grain tree species, over 200 woody tanning plants, nearly 100 woody medicinal tree species, and nearly 100 fruit tree species. The resources are very abundant, and some species have formed a large production scale. The characteristics, management requirements, cultivation techniques, and processing and utilization techniques of various types of tree species are different.

　　(二)栽培的历史悠久、生产经验丰富

　　（2） The cultivation has a long history and rich production experience

　　经济林的栽培历史是和农业发展历史同时开始的，如栗、枣、柿、油茶、核桃等都有数千年的栽培历史。在长期栽培经济林的生产实践中，劳动人民创造积累了丰富的栽培管理经验，在三千年前就创造了嫁接的方法，积累了一系列林农间作、以农养林、以耕代抚、筑埂修台、开沟引水等栽培措施，培育出许多有栽培经济价值的优良品种。

　　The cultivation history of economic forests began simultaneously with the development history of agriculture, such as chestnut, jujube, persimmon, oil tea, walnut, etc., which have a cultivation history of thousands of years. In the long-term production practice of cultivating economic forests, the working people have created and accumulated rich experience in cultivation and management. Three thousand years ago, they created the method of grafting and accumulated a series of cultivation measures such as forest farmer intercropping, agricultural forest cultivation, tillage instead of cultivation, embankment and platform construction, and trenching and water diversion, cultivating many excellent varieties with economic value.

　　(三)产品利用的形式多样、培育技术复杂

　　（3） There are various forms of product utilization and complex cultivation techniques

　　用材林利用的主要是树干的木材，而经济林产品利用的形式多样，有的是花，有的是果、有的是树叶、有的是树皮、有的是枝条、树根、有的是树脂、树液、有的甚至是寄生昆虫的分泌物。提高经济林产品的数量和质量是经济林栽培的主要目的。针对不同的经济林产品，就有不同的技术措施，针对多种多样的经济林产品就产生了复杂的培育技术。

　　The main use of timber in timber forests is the wood from tree trunks, while economic forest products are utilized in various forms, including flowers, fruits, leaves, bark, branches, roots, resin, sap, and even secretions from parasitic insects. Improving the quantity and quality of economic forest products is the main purpose of economic forest cultivation. There are different technical measures for different economic forest products, and complex cultivation techniques have emerged for a variety of economic forest products.

　　(四)经济林经营见效快、收益时间长

　　（4） Economic forest management has fast results and long profit time

　　经济林树种大多数培育三到五年就可获得收益，而且获得收益的时间很长，少则十年八年，多则几十年上百年。在这样长的时间内，每年都可以相对稳定地收获经济林的产品，经济效益十分可观。

　　Most economic forest tree species can generate income after three to five years of cultivation, and the time to obtain income is very long, ranging from ten or eight years to several decades or even hundreds of years. Over such a long period of time, economic forest products can be harvested relatively steadily every year, with significant economic benefits.

　　(五)经济林的经营需要较高的投入

　　（5） The management of economic forests requires high investment

　　经济林的经营是属于高投入高产出的作业方式。许多果树造林时开带挖穴、施肥喷药、每公顷的投资都在万元以上，产果以后每年的施肥、修剪、疏果、防病、治虫每公顷的成本也要数千元，甚至上万元。但其经济效益可观，每年每公顷的收益都在万元以上，高的可达数万元。如果降低经济投入，其产量将明显下降，甚至出现负效益。如我国南方，相当部分的油茶林管理粗放，每年仅除一次草，其产油量仅30～40kg/hm2，收益仅够供采集和加工的费用。

　　The management of economic forests belongs to a high input and high output operation mode. Many fruit trees require over 10000 yuan per hectare for planting, digging holes, fertilizing, and spraying pesticides. After fruit production, the cost of fertilization, pruning, thinning, disease prevention, and pest control per hectare can reach thousands or even tens of thousands of yuan per year. But its economic benefits are considerable, with annual income of over 10000 yuan per hectare, and some as high as tens of thousands of yuan. If economic input is reduced, its output will significantly decrease, and even negative benefits may occur. In southern China, a considerable portion of oil tea forests are managed extensively, with only one removal of grass per year. Their oil production is only 30-40 kg/hm2, and the income is only enough to cover the costs of collection and processing.

　　(六)经济林的成熟期不明显，且差异大

　　（6） The maturity period of economic forests is not obvious and there are significant differences

　　经济林的生长阶段通常分为四个阶段，即产前期、始产期、盛产期和衰产期。林木至衰产期就已达成熟，必须进行更新换代。经济林的衰产期差异很大，不同树种衰产期不同，相同树种，不同品种间差异也很大，就是品种相同但经营措施不同，其变化都很大。象龙眼树一般衰产期为60～80年，但经营得好，一些上百年的古树还是硕果累累，不见衰败。又如油茶衰产期为60～70年，但不少百年油茶林，仍高产稳产。

　　The growth stages of economic forests are usually divided into four stages, namely pre production, initial production, abundant production, and declining production. The trees have reached maturity by the end of their decline period and must be renewed and replaced. The decline period of economic forests varies greatly, with different tree species having different decline periods. There are also significant differences between the same tree species and different varieties, meaning that even if the varieties are the same but the management measures are different, the changes are significant. Like longan trees, the aging period is 60-80 years, but with good management, some ancient trees that are over a hundred years old still bear abundant fruits and do not show signs of decay. For example, the decline period of Camellia oleifera is 60-70 years, but many century old Camellia oleifera forests still have high and stable yields.

　　二、经济林资源资产的界定

　　2、 Definition of Economic Forest Resource Assets

　　经济林是人工培育的植被，是人工林。经济林的产出较高，且年年有产出，因而它的投入也高，年年都有投入。在我国改革开放以后，经济林绝大多数为分户经营，或联户经营，或承包经营。其产权关系是所有林种中最为明确，实施控制也是十分有效的，根据森林资源资产的概念，可以用货币进行度量，可作为商品进行交换。绝大多数的经济林资源都可作为经济林资源资产，仅有少量失管接近无效益的经济林(实际上这些林分已不再作为经济林进行经营，但因其林地上有一定数量的经济林树种，它在森林调查中可能列入经济林资源)暂不能列入资产。

　　Economic forests are artificially cultivated vegetation and artificial forests. The output of economic forests is relatively high, and there is output every year, so its input is also high, with input every year. After China's reform and opening up, the vast majority of economic forests were managed by individual households, joint households, or contracted management. The property rights relationship is the most clear among all forest species, and the implementation of control is also very effective. According to the concept of forest resource assets, they can be measured in currency and exchanged as commodities. The vast majority of economic forest resources can be used as economic forest resource assets, with only a small number of economic forests that have been neglected and are close to no benefit (in fact, these forest stands are no longer managed as economic forests, but due to the presence of a certain number of economic forest tree species on their forest land, they may be included in economic forest resources in forest surveys) temporarily unable to be included in assets.

　　经济林资源资产是以经济林资源为内涵的财产，它包括所有以经济林要求进行经营的经济林资源。经济林资源资产主要由三部分构成：

　　Economic forest resource assets refer to the property with economic forest resources as its connotation, which includes all economic forest resources managed according to the requirements of economic forests. Economic forest resource assets mainly consist of three parts:

　　1、经济林的林地资源资产

　　1. Forest resource assets of economic forests

　　经济林林地资源资产就是指承载着经济林林木的土地。这类土地的地利等级一般较高，多属于低山、矮山、近山，交通条件较方便，其地租一般要高于其他林种。地租的测算一般以其上面的经济林种类、经营方式、收益和成本为基础。

　　Economic forest land resource assets refer to the land that carries economic forests and trees. The land use grade of this type of land is generally high, mostly belonging to low mountains, low mountains, and near mountains, with convenient transportation conditions. Its rent is generally higher than other forest species. The calculation of land rent is generally based on the type of economic forest, management method, income, and cost on it.

　　2、经济林的林木资源资产。

　　2. Forest resource assets of economic forests.

　　经济林的林木资源资产就是经济林的林木。它们具有生产经济林产品的能力，它们的价格与其生产能力有关。

　　The forest resource assets of economic forests are the trees of economic forests. They have the ability to produce economic forest products, and their prices are related to their production capacity.

　　3、经济林产品资源资产

　　3. Economic forest product resource assets

　　经济林产品即经济林林木上生长着的经济林产品。它是半成品，长成采收之后，其林中经济林产品资源资产为零，尔后随着产品的形成，其价值又逐渐增加。

　　Economic forest products refer to the economic forest products that grow on economic forest trees. It is a semi-finished product, and after growing and harvesting, its economic forest product resource assets in the forest are zero. Then, as the product is formed, its value gradually increases.

　　三、经济林资源资产清查和评估资料收集

　　3、 Collection of inventory and evaluation data for economic forest resource assets

　　在森林资源调查中，其调查的重点是林木的蓄积量和林地的面积，对于经济林资源的调查是十分粗放的。在森林资源的调查中通常对经济林仅提供树种、面积、年龄、株数、树高，有时甚至只提供树种和面积。在大多数的森林档案中也只能提供与森林调查同样的资料，这些资料对于评估经济林资源资产是永远不够的。因此，在进行经济林资源资产评估时必须组织一次较为详细的经济林资源资产的清查。

　　In forest resource surveys, the focus is on the volume of forest trees and the area of forest land, and the survey of economic forest resources is very extensive. In forest resource surveys, economic forests are usually only provided with tree species, area, age, number of trees, tree height, and sometimes only tree species and area. In most forest archives, only the same information as forest surveys can be provided, which is never enough for evaluating economic forest resource assets. Therefore, a detailed inventory of economic forest resource assets must be organized during the assessment of economic forest resource assets.

　　(一)经济林资源资产清查的主要项目和内容

　　（1） Main items and contents of economic forest resource asset inventory

　　为了使清查成果能满足经济林资源资产评估的需要，在经济林资源资产清查时需查清下列项目：

　　In order to ensure that the inventory results meet the needs of economic forest resource asset assessment, the following items need to be identified during the inventory of economic forest resource assets:

　　1、经济林的树种和品种

　　1. Tree species and varieties of economic forests

　　经济林树种的调查是容易的，但在经济林资源资产的评估中仅有树种是不够的，相同树种不同品种间经济价值的差异是极大的。相同经营水平、相同年龄阶段的经济林树木，好的品种树木的价值可能是差的品种树木的数倍。因为好的品种不仅产品的产量高，而且质量好，市场的售价很高。因此，在清查中必须查清待评估的经济林林木是哪一个树种、品种。

　　The investigation of economic forest tree species is easy, but in the evaluation of economic forest resource assets, having only tree species is not enough. The economic value differences between the same tree species and different varieties are significant. Economic forest trees with the same level of management and age group may have several times the value of good varieties of trees compared to poor varieties. Because good varieties not only have high production volume, but also good quality, with high market prices. Therefore, in the inventory, it is necessary to clarify which tree species and varieties of economic forest trees are to be evaluated.

　　2、经济林树种的年龄和生长阶段

　　2. Age and growth stages of economic forest tree species

　　调查经济林树种年龄的主要目的是要确定经济林树种所处的生长发育阶段。经济林树种的生长发育阶段分为产前期、始产期、盛产期和衰产期。

　　The main purpose of investigating the age of economic forest tree species is to determine the growth and development stage of the economic forest tree species. The growth and development stages of economic forest tree species are divided into pre production period, initial production period, abundant production period, and declining production period.

　　产前期：是指果树从栽植或嫁接开始到开始开花结果的时期，这时期主要是树木的营养生长阶段。

　　Pre production stage: refers to the period from planting or grafting of fruit trees to the beginning of flowering and fruiting, which is mainly the nutritional growth stage of trees.

　　始产期：对于果树就称为始果期，是指果树开始进入开花结果的时期。这一期开始时树木的年龄较小，树冠也小，产量极低，在这以前树木处于营养生长阶段。到这一阶段后期，树冠基本形成，树木从营养生长逐渐过渡到生殖生长，其产品的产量逐渐增加。

　　Initial fruiting period: For fruit trees, it is called the initial fruiting period, which refers to the period when fruit trees begin to bloom and bear fruit. At the beginning of this period, the trees were young in age and had small crowns, resulting in extremely low yields. Prior to this, the trees were in a vegetative growth stage. In the later stage of this stage, the tree crown is basically formed, and the tree gradually transitions from vegetative growth to reproductive growth, with the yield of its products gradually increasing.

　　盛产期：这是经济林林木大量生产经济林产品的时期。维持时间较长，一般在10～50年。对于以果实为产品的经济林林木来讲，这段时间大量的养分供给生殖生长，产量大而相对比较稳定。

　　Abundant production period: This is the period when economic forest trees produce a large amount of economic forest products. The maintenance time is relatively long, usually between 10 and 50 years. For economic forests that produce fruits as their products, a large amount of nutrients are provided for reproductive growth during this period, resulting in high and relatively stable yields.

　　衰产期：这一时期的林木开始老化，产量下降，继续经营已失去意义，必须考虑进行更新。

　　Decline period: During this period, trees begin to age and yield decreases, making it meaningless to continue operating and requiring consideration for renewal.

　　由于经济林的生长发育阶段因树种、品种和经营水平而异。在查得林木的年龄后，应对林木生长的状况、产品的产量进行分析，确定林木所在的生长发育阶段。

　　Due to variations in the growth and development stages of economic forests based on tree species, varieties, and management levels. After determining the age of the trees, the growth status and product yield of the trees should be analyzed to determine their stage of growth and development.

　　3、单位面积产量

　　3. Unit area yield

　　单位面积产量是经济林评估的重要基础资料。单位面积产量在现地进行调查是较为困难的，通常是通过财产档案，以获得上一年的经济林产品的产量。

　　The yield per unit area is an important basic data for economic forest evaluation. It is difficult to conduct on-site surveys on the yield per unit area, usually through property records to obtain the yield of economic forest products from the previous year.

　　4、待评估资产的面积

　　4. The area of the asset to be evaluated

　　经济林林地资源资产的面积也是评估的主要基础资料。必须调查清楚各个品种、各个年龄的面积，并分别进行统计与绘制待评估资产的基本图。

　　The area of economic forest land resource assets is also the main basic data for evaluation. It is necessary to investigate the area of each variety and age, and conduct separate statistics and draw a basic map of the assets to be evaluated.

　　5、密度

　　5. Density

　　密度可用郁闭度或单位面积株数来表示，郁闭度直接反映林木对土地利用的程度。株数也可间接反映林地利用状况。

　　Density can be expressed by canopy density or the number of trees per unit area, and canopy density directly reflects the degree to which trees contribute to land use. The number of plants can also indirectly reflect the utilization status of forest land.

　　6、直径与树高

　　6. Diameter and tree height

　　直径和树高反映了林木的大小。对于以果实为目的的经济林树种，其产量与直径和树高关系不密切，但也能反映林木的生长状况，而以树皮、树脂、树液为产品的经济林，其产量与直径和树高紧密相关。

　　The diameter and tree height reflect the size of the trees. For economic forest species that focus on fruit, their yield is not closely related to diameter and tree height, but can also reflect the growth status of the trees. However, for economic forests that produce bark, resin, and sap, their yield is closely related to diameter and tree height.

　　7、立木蓄积量

　　7. Standing timber volume

　　对于灌木状的经济林树种无需调查其蓄积量，对于一些高大乔木的经济林树种，立木蓄积量就有调查的必要。因为木材生产也可作为它的一个产品，特别是在接近衰产期的乔木树种。

　　For shrub like economic forest species, there is no need to investigate their standing stock volume. For some tall trees in economic forest species, it is necessary to investigate their standing stock volume. Because wood production can also be used as one of its products, especially for tree species approaching their senescence period.

　　8、立地质量

　　8. Site quality

　　立地质量直接决定了林地的生产潜力，并影响着林地的价格。好的立地，投工投资少而产量高，差的立地要获得同样的产量则要额外增加许多投资。经济林的立地质量一般以环境因子法进行评定，标准和用材林不完全相同。用材林一般在地形隐蔽的阴坡、半阴坡生长较好，而许多经济林则在地势开阔的阳坡、半阳坡产量高。

　　The site quality directly determines the production potential of forest land and affects the price of forest land. A good site requires less investment and higher yield, while a poor site requires additional investment to achieve the same yield. The site quality of economic forests is generally evaluated using the environmental factor method, and the standards are not exactly the same as those for timber forests. Timber forests generally grow better on shaded or semi shaded slopes with concealed terrain, while many economic forests have higher yields on sunny or semi sunny slopes with open terrain.

　　9、地利等级

　　9. Geographical grade

　　地利等级对用材林来讲，主要影响产品的采运成本，而对经济林来讲不仅和产品的采运成本有关，还和肥料的运输、上山劳力的工资等生产成本有关，其影响比用材林更为显著，经济林的地利等级主要以坡度和离销售点的远近距离为评定的主要依据。

　　For timber forests, the land use grade mainly affects the transportation cost of products, while for economic forests, it is not only related to the transportation cost of products, but also to production costs such as fertilizer transportation and labor wages on the mountain. Its impact is more significant than that of timber forests. The land use grade of economic forests is mainly evaluated based on slope and distance from sales points.

　　10、权属

　　10. Ownership

　　经济林资源资产的权属一般较清楚，尤其是林权。因此，调查时主要是搞清土地的权属，山林权都必须以县以上人民政府发的权属证书为依据。

　　The ownership of economic forest resource assets is generally clear, especially forest rights. Therefore, the main focus of the investigation is to clarify the ownership of the land, and the ownership of forest and mountain forests must be based on the ownership certificate issued by the people's government at or above the county level.

　　(二)经济林资源资产核查方法

　　（2） Verification method for economic forest resource assets

　　经济林资源资产核查的方法很多，根据《森林资源资产评估技术规范（试行）》的规定：森林资源资产的核查方法主要有，抽样控制法、小班抽查法和全面核查法。评估机构可按照不同的评估目的、评估种类、具体评估对象的特点和委托方的要求选择使用。

　　There are many methods for verifying economic forest resource assets. According to the "Technical Specifications for Forest Resource Asset Evaluation (Trial)", the main methods for verifying forest resource assets include sampling control method, small group sampling method, and comprehensive verification method. Evaluation agencies can choose to use it according to different evaluation purposes, types, specific characteristics of evaluation objects, and the requirements of the client.

　　1、抽样控制法

　　1. Sampling control method

　　以评估对象为抽样总体，以95%的可靠性，布设一定数量的样地进行实地调查，要求总体蓄积量抽样精度达到90%以上。在经济林资源资产中可采用随机抽样或机械抽样的方法进行调查。在资产面积大又有一定的档案材料时，也可采用分层抽样的方法，用这种方法调查能有一定的精度保证。

　　Taking the evaluation object as the sampling population, with a reliability of 95%, a certain number of sample plots are set up for field investigation, and the sampling accuracy of the overall accumulation is required to reach over 90%. Random sampling or mechanical sampling methods can be used to investigate economic forest resource assets. When the asset area is large and there are certain archival materials, stratified sampling can also be used to ensure a certain level of accuracy in the investigation.

　　2、小班抽查法

　　2. Small class spot check method

　　采用随机抽样或典型选样的方法分别不同的经济林品种、林龄等因子，抽出若干比例小班进行核查。核查的小班个数依据评估目的、林分结构等因素来确定。对于产量高、经营状态良好的、处于盛产期的经济林资源资产小班应重点进行核实。对抽中的小班进行实地调查，以每个小班中8O％的核查项目误差不超出允许值，视为合格。

　　Using random sampling or typical sampling methods, different economic forest varieties, forest ages, and other factors are selected, and a certain proportion of small groups are selected for verification. The number of small classes to be verified is determined based on factors such as evaluation purposes and forest structure. For small economic forest resource asset classes with high production, good operating conditions, and in the peak production period, key verification should be carried out. Conduct on-site investigations on the selected small classes, and consider them qualified if the error of 80% of the verification items in each small class does not exceed the allowable value.

　　核查小班合格率低于9O%，则该资产清单不能用作资产评估，应通知委托方另行提供。

　　If the qualification rate of the small class is less than 90%, the asset list cannot be used for asset evaluation and the client should be notified to provide it separately.

　　3、全面核查法

　　3. Comprehensive verification method

　　对资产清单上的全部小班逐个进行核查。即对待评估的资产进行全面调查。这种方法费工，但能全面掌握经济林各小班的经营状况及生长发育阶段，在缺乏资源调查材料和档案资料时经常采用。

　　Verify all small classes on the asset list one by one. Conduct a comprehensive investigation of the assets to be evaluated. This method is labor-intensive, but it can comprehensively grasp the management status and growth and development stages of each small group in the economic forest. It is often used when there is a lack of resource investigation materials and archival data.

　　核查小班内各核查项目的允许误差按小班抽查法的规定执行、对经核查超过允许误差的小班，通知委托方另行提交资产清单或直接采用核查值。

　　Verify the allowable errors of each verification item within the small class according to the provisions of the small class spot check method. For small classes that exceed the allowable errors after verification, notify the client to submit a separate asset list or directly use the verification values.

　　核查时一般应由资产所有者提供经济林资产的簿册（资产清单）和图面材料，根据所提供的资料确定核查的方法，由资产所有者和评估人员共同组成核查小组，进行核查。

　　During verification, the asset owner should generally provide a book (asset inventory) and graphic materials of economic forest assets. Based on the provided information, the verification method should be determined, and a verification team should be formed jointly by the asset owner and evaluators to conduct the verification.

　　(三)评估有关资料的收集

　　（3） Evaluate the collection of relevant information

　　在经济林资源资产评估中除了需要有关经济林资源资产状况外，还需要收集有关经济林资源资产的一些基础资料。这些资料主要有：

　　In the evaluation of economic forest resource assets, in addition to the status of economic forest resource assets, it is also necessary to collect some basic information about economic forest resource assets. These materials mainly include:

　　1、待评估经济林品种的经济寿命

　　1. Economic lifespan of economic forest species to be evaluated

　　经济林品种的经济寿命就是经济林的经济成熟期，即在经济林经营中经济林产品的年平均收益开始下降的时间。在这个时间后产量明显下降继续经营下去的经济收益将明显下降，土地资源不能充分利用，通常应进行更新。经济林的经济寿命是测算经济林资源资产价值的重要时间指标，它决定了经济林的培育周期。每一个品种都有大致相同的经济寿命时间表，但在每个地方，各种经营水平下有较大变动。因此，必须收集待评估经济林资源资产所在地区或附近地区有关该品种栽培的资料，通过分析论证，确定其经济寿命期。

　　The economic lifespan of economic forest varieties refers to the economic maturity period of economic forests, which is the time when the average annual income of economic forest products begins to decline in economic forest management. After this time, the output will significantly decrease and the economic benefits of continuing to operate will significantly decrease. Land resources cannot be fully utilized and should usually be updated. The economic lifespan of economic forests is an important time indicator for measuring the asset value of economic forest resources, which determines the cultivation cycle of economic forests. Each variety has a roughly similar economic lifespan schedule, but there are significant variations in different regions and levels of operation. Therefore, it is necessary to collect data on the cultivation of the economic forest resource asset to be evaluated in the region or nearby areas, and determine its economic lifespan through analysis and demonstration.

　　2、待评估经济林品种的生长发育阶段划分

　　2. Classification of growth and development stages of economic forest varieties to be evaluated

　　经济林的生长发育阶段对经济林的评估方法选用、产品产量的测算都有着密切的关系。要正确确定待评估经济林所处的发育阶段，就必须掌握该地区该品种各个发育阶段的大致时间。该资料要在本地区范围内收集，如本地区没有则可将收集的范围扩大。根据我国经济林经营的情况，一些主要经济林树种生长发育阶段的划分如下所示：

　　The growth and development stages of economic forests are closely related to the selection of evaluation methods and the calculation of product yield. To accurately determine the developmental stage of the economic forest to be evaluated, it is necessary to grasp the approximate time of each developmental stage of the variety in the region. This information should be collected within the local area. If it is not available in the local area, the scope of collection can be expanded. According to the situation of economic forest management in China, the growth and development stages of some major economic forest species are divided as follows:

　　? ?中国主要经济林树种生长发育阶段时间一览表

　　List of Growth and Development Stages of Major Economic Forest Species in China

　　3、待评估经济林品种的产量资料

　　3. Yield data of economic forest varieties to be evaluated

　　经济林的产量是经济林资源资产价格测算的主要依据。经济林的产量不仅需要预测当年的产量，而且要求预测各个生长发育阶段的平均产量。这些资料在资源调查的材料中无法得到，它必须通过各个产区统计部门的统计资料或单位部门财务档案中查取，求出其平均产量，再根据本地区的经营水平进行适当修正以作为评估的基本资料。

　　The yield of economic forests is the main basis for calculating the asset price of economic forest resources. The yield of economic forests not only requires predicting the annual yield, but also requires predicting the average yield of each growth and development stage. These data cannot be obtained from the materials of resource investigation. They must be retrieved from the statistical data of various production areas' statistical departments or the financial files of unit departments to calculate their average production, and then appropriately corrected according to the local operating level as the basic data for evaluation.

　　4、经济林的经营成本

　　4. The operating cost of economic forests

　　经济林的经营成本也是经济林资源资产评估的重要基础资料。经济林的经营成本随着其经济水平而变化。通常将经营水平分为一般和集约两个层次。分别层次确定其基本的经营措施投资、投工量。这些资料还需要在产区的财务档案中查出，进行分析、整理后使用。

　　The operating cost of economic forests is also an important basic data for the evaluation of economic forest resource assets. The operating costs of economic forests vary with their economic level. The level of operation is usually divided into two levels: general and intensive. Determine the basic business measures, investment, and workload at different levels. These materials still need to be found in the financial archives of the production area, analyzed and organized before use.

　　5、经济林产品的销售价格

　　5. Sales price of economic forest products

　　经济林产品季节性强，大多是一年一次出售的，即一年中仅在某一个季节有产品出售，而其他季节就没有这种产品。因此，经济林资源资产评估中经常得不到评估基准日的产品销售价格，评估所用的价格大多利用最近时期的产品销售价格。在市场经济条件下，产品的价格变化较频繁。因此，在评估中是根据该产品的价格变化趋势，预测评估基准日时的产品销售价格，以这一销售价格为基础进行经济林资源资产的评估。为预测其销售价格的变化趋势就必须调查历年来该品种的市场平均价格。这一资料的收集可查阅评估地区统计部门的统计年鉴。

　　Economic forest products have strong seasonality and are mostly sold once a year, meaning that products are only sold in one season of the year and not in other seasons. Therefore, in the evaluation of economic forest resource assets, the sales prices of products on the evaluation reference date are often not available, and the prices used for evaluation mostly rely on the most recent sales prices of products. Under market economy conditions, product prices change frequently. Therefore, in the evaluation, the sales price of the product on the benchmark date is predicted based on the price trend of the product, and the economic forest resource asset is evaluated based on this sales price. To predict the trend of changes in its sales price, it is necessary to investigate the market average price of the variety over the years. The collection of this information can be found in the statistical yearbooks of the statistical departments in the evaluated regions.

　　6、社会平均利润率

　　6. Social average profit margin

　　社会平均利润率是确定经济林经营利润率的重要参考数据。社会平均利润率必须通过大量的社会经济调查资料分析而得到。

　　The average social profit margin is an important reference data for determining the profit margin of economic forest management. The average social profit margin must be obtained through the analysis of a large amount of socio-economic survey data.

　　四、经济林资源资产的评估方法

　　4、 Evaluation methods for economic forest resource assets

　　经济林资源资产的评估方法在总体上仍是现行市价法、重置成本法和收益现值法。但由于经济林经营的特点，各种方法的计算又有其特点和使用范围。处于不同生长发育阶段的经济林资源资产的经济效益和经营特点均不相同，选择的评估方法也不一样。以下分别对各个生长发育阶段进行讨论。

　　The evaluation methods for economic forest resource assets are still generally based on the current market value method, replacement cost method, and present value of earnings method. However, due to the characteristics of economic forest management, various methods of calculation have their own features and scope of application. The economic benefits and management characteristics of economic forest resource assets at different stages of growth and development are different, and the evaluation methods chosen are also different. The following will discuss each stage of growth and development separately.

　　(一)产前期的经济林资源资产评估

　　（1） Assessment of Economic Forest Resource Assets in the Pre Production Stage

　　产前期即经济林从造林到刚开始有产品产出的时期，也是经济林的幼龄阶段，这一阶段林木的生长以营养生长为主。从经营上，这一阶段是投资投工最多的时期，要进行劈山除杂、开带挖穴、定植、施肥、防虫、防病、修剪等大量的工作，但没有产品产出，在这一阶段成本非常清楚。因此，多采用重置成本法进行测算，现行市价法也可使用。

　　The pre production stage refers to the period from afforestation to the beginning of product production in economic forests, which is also the young stage of economic forests. During this stage, the growth of trees is mainly based on nutritional growth. In terms of operation, this stage is the period with the most investment and labor, where a large amount of work needs to be carried out such as cutting mountains and removing impurities, opening belts and digging holes, planting, fertilizing, pest control, disease prevention, pruning, etc. However, there is no product output, and the cost is very clear in this stage. Therefore, the reset cost method is often used for calculation, and the current market price method can also be used.

　　1、重置成本法

　　1. Reset cost method

　　新造经济林的生产工序主要有劈山清杂、开带挖穴、施肥定植、防病治虫、修枝定形、除草、管理费用分摊、林地地租等。第一年的投入最多，以后各年较为一致。其计算公式为

　　The production process of newly constructed economic forests mainly includes cutting mountains and clearing debris, opening belts and digging holes, fertilizing and planting, disease and pest control, pruning and shaping, weeding, sharing management costs, and forest land rent. The highest investment was made in the first year, and it remained consistent in subsequent years. The calculation formula is

　　式中：Ｅn--第n年的经济林资源资产评估值；

　　In the formula: En - the evaluation value of economic forest resource assets in the nth year;

　　K--经济林林木质量调整系数；

　　K - Economic forest quality adjustment coefficient;

　　Ct--第t年以现时工价及生产经营水平为标准计算的生产成本，主要包括各年度投入的工资、物质消耗和地租等；

　　Ct - the production cost calculated based on current labor prices and production and operation levels in the t-th year, mainly including wages, material consumption, and land rent invested in each year;

　　ｎ--经济林年龄；

　　N - age of economic forest;

　　i--投资收益率。在重置成本法中对成本的投入必须达到预期的效果，即一定的成活率、株数、高生长和树冠生长。有些经济林已投入足额的成本，但由于经营管理不善如除草、防病、治虫不适时等人为的原因，或由于干旱、冻寒等客观原因造成其经济林林分未能达到预定的效果，这些损失必须由经济林资源资产的原占有者承担。因为在测算的投资收益率中已包含了风险利率。此外，重置成本多以社会平均成本为基础测算的，而对于某块地，由于增加了一些成本，或者由于管理水平高，气候条件好，它的实际效果要优于平均水平，这样资产的价格就应比同年的经济林资源资产价格高，因此经济林资源资产评估就必须根据它的实际效果对原计算的结果进行修正。在实际评估工作中，经济林林分质量调整系数是根据经济林林分的实际生长状况与预定平均效果的差异来确定的。常按现实林分平均高、冠幅、株数与同龄参照林分平均高、冠幅、株数的比值来确定。

　　I-Investment return rate. In the reset cost method, the input of costs must achieve the expected results, namely a certain survival rate, number of plants, height growth, and crown growth. Some economic forests have already invested sufficient costs, but due to human factors such as poor management of weeding, disease prevention, and pest control, or objective reasons such as drought and freezing, their economic forest stands have not achieved the expected results. These losses must be borne by the original owners of economic forest resource assets. Because the calculated investment return already includes the risk interest rate. In addition, the reset cost is often calculated based on the average social cost. For a certain piece of land, due to increased costs or high management level or good climate conditions, its actual effect is better than the average level. Therefore, the price of the asset should be higher than that of the economic forest resource asset in the same year. Therefore, the evaluation of economic forest resource assets must be revised based on its actual effect to adjust the original calculation results. In practical evaluation work, the quality adjustment coefficient of economic forest stands is determined based on the difference between the actual growth status of economic forest stands and the predetermined average effect. It is often determined by the ratio of the average height, crown width, and number of plants in the actual forest stand to the average height, crown width, and number of plants in the same age reference forest stand.

　　例：大兴林果场拟以锥栗林进行抵押贷款（2007年），该锥栗林为2002年春天营造的幼林，面积为10hm2。目前锥栗林生长良好并已全部经过嫁接，平均每公顷420株，平均树高3.3m，冠幅3.0m，试对其价值进行评估。

　　Example: Daxing Forest Farm plans to use cone chestnut forest as collateral for loans (2007). The cone chestnut forest is a young forest built in the spring of 2002, with an area of 10 hectares. At present, the chestnut forest is growing well and has been fully grafted, with an average of 420 plants per hectare, an average tree height of 3.3 meters, and a crown width of 3.0 meters. Its value is evaluated.

　　据调查有关经济技术指标如下：

　　According to the survey, the economic and technological indicators are as follows:

　　（一）锥栗林营林生产成本

　　（1） Production cost of chestnut forest management

　　1、新造锥栗林

　　1. Newly built chestnut forest

　　（1）劈草、炼山、修路：1500元/hm2

　　(1) Splitting grass, refining mountains, and repairing roads: 1500 yuan/hm2

　　（2）挖穴整地：3000元/hm2

　　(2) Excavation and land preparation: 3000 yuan/hm2

　　（3）施基肥：2100元/hm2

　　(3) Base fertilizer application: 2100 yuan/hm2

　　（4）锥栗苗费：600元/hm2

　　(4) Chestnut seedling fee: 600 yuan/hm2

　　（5）栽植：450元/hm2

　　(5) Planting: 450 yuan/hm2

　　（6）第一年抚育(2次)、施肥：1800元/hm2

　　(6) First year nurturing (2 times), fertilization: 1800 yuan/hm2

　　（7）第二年抚育、施肥：1800元/hm2

　　(7) Second year nurturing and fertilization: 1800 yuan/hm2

　　（8）第三年抚育、施肥 ：1800元/hm2

　　(8) Third year nurturing and fertilization: 1800 yuan/hm2

　　（9）前三年每年病虫害防治费：900元/hm2

　　(9) Annual pest and disease control fee for the first three years: 900 yuan/hm2

　　（10）嫁接、修剪(第三年)：1350元/hm2

　　(10) Grafting and pruning (third year): 1350 yuan/hm2

　　2、第四年起锥栗林正常营林生产成本

　　2. Starting from the fourth year, the normal production cost of chestnut forest management

　　（1）抚育施肥：1500元/hm2

　　(1) Nurturing and Fertilization: 1500 yuan/hm2

　　（2）病虫害防治费：900元/hm2

　　(2) Disease and pest control fee: 900 yuan/hm2

　　（3）修剪：300元/hm2

　　(3) Trimming: 300 yuan/hm2

　　（二）投资收益率：8%

　　（2） Investment return rate: 8%

　　（三）林地地租：年地租600元/hm2。

　　（3） Forest land rent: Annual rent of 600 yuan/hm2.

　　（四）参照林分平均生长指标：当地同年龄锥栗林平均树高3.5m，平均冠幅3.2m

　　（4） Referring to the average growth index of the forest stand: the average tree height of the same age chestnut forest in the local area is 3.5m, and the average crown width is 3.2m

　　解：锥栗林为新造5年生幼林，选用重置成本法评估其资产价值。

　　Solution: The Cone Chestnut Forest is a newly constructed 5-year-old young forest, and its asset value is evaluated using the replacement cost method.

　　林分质量调整系数：

　　Forest quality adjustment coefficient:

　　锥栗林评估值为=10hm2×0.88×[(1500+3000+2100+600+450+1800+900+600)元/hm2×1.085

　　The evaluation value of the chestnut forest is=10hm2 × 0.88 × [(1500+3000+2100+600+450+1800+900+600) yuan/hm2 × 1.085]

　　+(1800+900+600)元/hm2×1.084+(1800+900+1350+600)元/hm2×1.083

　　+(1800+900+600) yuan/hm2 × 1.084+(1800+900+1350+600) yuan/hm2 × 1.083

　　+(1500+900+300+600)元/hm2×1.082+(1500+900+300+600)元/hm2×1.08]=297876元

　　+(1500+900+300+600) yuan/hm2 × 1.082+(1500+900+300+600) yuan/hm2 × 1.08]=297876 yuan

　　2、现行市价法

　　2. Current market price method

　　现行市价法的使用与用材林林木资源资产评估相同，要求有发育充分，制度健全的交易市场，且具有可选案例三个或三个以上方能实施。产前期经济林林木主要是营养生长，因此交易案例的调整系数除考虑待评估经济林资源资产与交易案例的时间差异外，主要考虑待评估经济林资源资产与交易案例中经济林资源资产在林分质量上的差异以及林木年龄的差异。在评估实践中，以物价调整系数修正待评估经济林资源资产与交易案例的时间差，以现实林分株数和冠幅的大小与参照林分的株数和冠幅的比值的乘积为林分质量调整系数，从而实现对经济林资源资产案例的修正。最后综合平均，确定待评估经济林资源资产评估值。

　　The use of the current market price method is the same as the evaluation of timber forest resources assets, requiring a well-developed and sound trading market with three or more optional cases to be implemented. In the early stage of production, economic forest trees mainly grow in nutrients. Therefore, the adjustment coefficient of the transaction case not only considers the time difference between the economic forest resource assets to be evaluated and the transaction case, but also the difference in stand quality and tree age between the economic forest resource assets to be evaluated and the economic forest resource assets in the transaction case. In evaluation practice, the price adjustment coefficient is used to correct the time difference between the economic forest resource assets to be evaluated and the transaction cases. The forest quality adjustment coefficient is obtained by multiplying the ratio of the actual number of trees and crown width in the forest stand with the number of trees and crown width in the reference forest stand, thus achieving the correction of the economic forest resource asset cases. Finally, the comprehensive average is used to determine the evaluation value of the economic forest resource assets to be evaluated.

　　式中：Ｅn--第n年的经济林资源资产评估值；

　　In the formula: En - the evaluation value of economic forest resource assets in the nth year;

　　Gj--第j个案例经济林资源资产单位面积交易价格；

　　Gj -- Unit area transaction price of the jth case economic forest resource asset;

　　Kj--物价调整系数；

　　Kj - Price adjustment coefficient;

　　Kj1--林分质量调整系数；

　　Kj1-- forest quality adjustment coefficient;

　　S--待评估经济林资源资产面积。(二)始产期的经济林资源资产评估

　　S - The area of economic forest resource assets to be evaluated. （2） Assessment of economic forest resource assets during the initial production period

　　始产期是经济林开始有一定数量产品产出到产品产量稳定的盛产期之间的发育阶段。在这一阶段中营养生长和生殖生长两者并重，树冠在逐渐增大，经济林产品的产量从小到大迅速增加。在经营上看，这一时期生产成本基本稳定，开始有了一定的纯收益，这个收益也在迅速增加。这一阶段的经济林资源资产评估可用重置成本法或收益现值法或现行市价法进行评估。

　　The initial production period is the developmental stage between the beginning of a certain amount of product output in economic forests and the stable peak production period of product output. In this stage, both nutritional growth and reproductive growth are emphasized, and the tree crown gradually increases, resulting in a rapid increase in the yield of economic forest products from small to large. From a business perspective, during this period, production costs were basically stable and there was a certain amount of net income, which was rapidly increasing. The evaluation of economic forest resource assets in this stage can be carried out using the reset cost method, present value of income method, or current market price method.

　　1、重置成本法

　　1. Reset cost method

　　在始产期之前经济林林分只有投入，没有收益，它类似于工厂的建设期。始产期经济林林分每年都有一定的收入，而且收益迅速增加，与工厂的投产期十分类似。根据一般财务核算办法的规定，投资仅计算到试投产期，其后的投入作为经营的成本。因此，经济林资源资产评估中其重置成本的全价计算到经济林资源资产年收益值大于年经营投资的前一年，这时重置成本值达到最大值。始产期阶段，经济林林分的产品产量和创利能力迅速发展以至达到稳定，进入盛产期，其资产价值达到最高，因此在这阶段可以不考虑折耗，仅通过经济林林分质量调整系数来修正重置成本值以确定经济林资源资产评估值。其计算公式为：

　　Before the initial production period, the economic forest only has inputs without returns, similar to the construction period of a factory. During the initial production period, various economic sectors generate a certain amount of income every year, and the profits increase rapidly, which is very similar to the production period of factories. According to the general financial accounting method, investment is only calculated until the trial investment period, and subsequent investments are considered as operating costs. Therefore, in the evaluation of economic forest resource assets, the full value of the reset cost is calculated until the annual return value of the economic forest resource asset is greater than the previous year's annual operating investment, at which point the reset cost value reaches its maximum value. In the initial production stage, the product output and profit generating capacity of economic forests rapidly develop to a stable level, entering the peak production period, and their asset value reaches its highest. Therefore, at this stage, the depreciation can be ignored, and the economic forest quality adjustment coefficient can be used to correct the reset cost value to determine the economic forest resource asset evaluation value. The calculation formula is:

　　式中：En--经济林资源资产评估值；

　　In the formula: En - Evaluation value of economic forest resource assets;

　　K--经济林林分质量调整系数；

　　K - Economic forest quality adjustment coefficient;

　　Ct--第t年生产成本；

　　Ct - Production cost in year t;

　　At--第t年经济林产品收入；

　　At - income from economic forest products in the t-th year;

　　n--经济林资源资产年收益值大于年经营投资的前一年。此时的经济林林分质量调整系数，除考虑经济林林分冠幅修正以外，还要考虑经济林产品的产量的修正。

　　The annual return value of economic forest resource assets is greater than the previous year's annual operating investment. At this time, the quality adjustment coefficient of economic forest stands should not only consider the correction of crown width, but also the correction of yield of economic forest products.

　　2、收益现值法

　　2. Present value of earnings method

　　在这一阶段采用收益现值法必须知道该品种的经济寿命，待评估经济林林分盛产期之前的平均产量，并分段计算。

　　At this stage, the use of the present value of earnings method requires knowledge of the economic lifespan of the variety, the average yield before the peak production period of the economic forest to be evaluated, and segmented calculations.

　　3、现行市价法

　　3. Current market price method

　　现行市价法的计算与产前期的一样，仅仅林分质量调整系数是以产量为标准进行调整而不是以冠幅大小为标准来调整。

　　The calculation of the current market price method is the same as that of the pre production stage, with only the forest quality adjustment coefficient adjusted based on yield rather than crown size.

　　(三)盛产期的经济林资源资产评估

　　（3） Evaluation of Economic Forest Resource Assets during the Abundant Production Period

　　盛产期是经济林资源资产的产品产量最高、收益多而稳定的时期。这时期持续时间很长，其持续年数因树木的品种和经营管理水平而差异较大。持续时间长的可达70～80年，一般占其经济寿命的三分之二以上，经济林的经济收益绝大多数在这一时期产生。在这时期的经济林资源资产评估可用收益现值法、重置成本法和现行市价法。

　　The peak production period is the period when the output of economic forest resource assets is the highest, with high and stable returns. This period lasts for a long time, and its duration varies greatly depending on the variety of trees and the level of management. The longest duration can reach 70-80 years, usually accounting for more than two-thirds of its economic lifespan, and the economic benefits of economic forests are mostly generated during this period. During this period, the evaluation of economic forest resource assets can be carried out using the present value of income method, replacement cost method, and current market price method.

　　1、收益现值法

　　1. Present value of earnings method

　　盛产期是经济林资源资产获取收益的阶段，在这一阶段林木生长主要是生殖生长，经济林产品产量相对较为稳定，因而其资产的评估值可用下式表示：

　　The peak production period is the stage when economic forest resource assets obtain profits. During this stage, forest growth is mainly reproductive growth, and the output of economic forest products is relatively stable. Therefore, the evaluation value of its assets can be expressed as follows:

　　例：太善林果场欲转让一片锥栗林30年的经营期，面积5hm2，年龄9年生，平均冠幅4m，平均树高3.5m，每公顷株数600株，已进入盛产期，相关技术经济指标附后，试评估该片锥栗林的转让价。

　　Example: Taishanlin Fruit Farm intends to transfer a 30 year operation period of a cone chestnut forest with an area of 5hm2, a 9-year-old age, an average crown width of 4m, an average tree height of 3.5m, and 600 trees per hectare. It has entered its peak production period, and the relevant technical and economic indicators are attached to evaluate the transfer price of the cone chestnut forest.

　　（1）锥栗价格

　　(1) Chestnut prices

　　根据周边现有品种询价结果，结合当地收购情况，确定锥栗产地交货价为6元/kg。

　　Based on the inquiry results of existing varieties in the surrounding area and combined with the local procurement situation, the delivery price of chestnut from the origin is determined to be 6 yuan/kg.

　　（2）产量预测

　　(2) Production forecast

　　咨询周边和当地多家种植户的产量情况，根据评估对象的亩株数、树冠、年龄情况，预测产量为2250kg/hm2。

　　Consulting with multiple local and neighboring plant growers regarding their yield situation, based on the number of plants per mu, tree crown, and age of the evaluated object, the predicted yield is 2250kg/hm2.

　　（3）经营成本

　　(3) Operating costs

　　1）采果费：1.5元/kg

　　1) Fruit picking fee: 1.5 yuan/kg

　　2）管理费（含销售费用）：销售价的1.5%

　　2) Management fee (including sales expenses): 1.5% of the sales price

　　3）化肥、农药：2700元/hm2；

　　3) Fertilizer and pesticide: 2700 yuan/hm2;

　　4）抚育工资：675元/hm2；

　　4) Nurturing salary: 675 yuan/hm2;

　　5）施肥工资：600元/hm2；

　　5) Fertilization wage: 600 yuan/hm2;

　　6）病虫防治工资：675元/hm2；

　　6) Disease and pest control wages: 675 yuan/hm2;

　　7）修剪工资：375元/hm2；

　　7) Trimming salary: 375 yuan/hm2;

　　8）清园工资：450元/hm2；

　　8) Clearing salary: 450 yuan/hm2;

　　9）其它：150元/hm2。

　　9) Other: 150 yuan/hm2.

　　（4）经营利润：直接生产成本的15%

　　(4) Operating profit: 15% of direct production costs

　　（5）投资收益率：10%

　　(5) Investment return rate: 10%

　　该锥栗林已进入盛产期，30年后还未退出盛产期，可用收益现值法进行评估。根据以上指标可计算出每年每公顷的净收益：

　　The cone chestnut forest has entered its peak production period and has not yet exited its peak production period after 30 years. It can be evaluated using the present value of earnings method. Based on the above indicators, the net income per hectare per year can be calculated:

　　Au=2250×(6－1.5×1.15－0.09)－2700－675－600－675－375－450－150=3791.25元/hm2

　　Au=2250 × (6-1.5 × 1.15-0.09) -2700-675-600-675-375-450-150=3791.25 yuan/hm2

　　该锥栗林的评估值：

　　The evaluation value of this chestnut forest is:

　　En=5hm2×3791.25元/hm2×[(1＋10%)30－1]/[10%×(1＋10%)30]=178700元

　　En=5hm2 × 3791.25 yuan/hm2 × [(1+10%) 30-1]/[10% × (1+10%) 30]=178700 yuan

　　2、重置成本法

　　2. Reset cost method

　　在经济林林分盛产时期，林木年龄日趋逼近经济寿命，其经济价值渐渐开始下降，这就像正常生产中使用的机器设备，随着使用时间的增加，磨损逐渐加大，最后无法使用而申请报废一样。对其资产进行评估必须考虑其折耗系数和成新率。在经济林资源资产评估中，其重置全价计算到经济林资源资产年收益值大于年经营投资的前一年。因此，根据进入盛产期的年数计算其资产的折耗系数，从而确定其成新率，用成新率乘以重置全价得到经济林资源资产的重置成本。其计算公式为：

　　During the period of abundant economic forests, the age of trees is approaching their economic lifespan, and their economic value gradually begins to decline. This is like the machinery and equipment used in normal production, which gradually wear out over time and eventually become unusable and apply for scrapping. The evaluation of its assets must take into account its depreciation coefficient and depreciation rate. In the evaluation of economic forest resource assets, the reset full price is calculated until the annual return value of the economic forest resource asset is greater than the previous year's operating investment. Therefore, based on the number of years entering the peak production period, the depreciation coefficient of its assets is calculated to determine its depreciation rate, and the depreciation rate is multiplied by the reset full price to obtain the reset cost of economic forest resource assets. The calculation formula is:

　　3、现行市价法

　　3. Current market price method

　　该阶段采用的现行市价法与始产期的相同。

　　The current market price method used in this stage is the same as that used during the initial production period.

　　(四)衰产期的经济林资源资产评估

　　（4） Assessment of Economic Forest Resource Assets during the Decline Period

　　衰产期经济林的产量明显下降，一年不如一年，继续经营将是高成本低收益，甚至出现亏损，因此必须及时采伐更新。在这个阶段的经济林资源资产可用剩余价值法进行评估。特别是乔木树种的经济林中，其剩余价值主要是木材的价值。

　　The yield of economic forests during the decline period has significantly decreased, and it is getting worse year by year. Continuing to operate will result in high costs, low returns, and even losses. Therefore, timely logging and renewal are necessary. At this stage, the economic forest resource assets can be evaluated using the residual value method. Especially in economic forests of tree species, their residual value is mainly the value of wood.

　　五、经济林资源资产评估中必须注意的几个问题

　　5、 Several issues that must be noted in the evaluation of economic forest resource assets

　　(一)经济林产量的预测

　　（1） Prediction of Economic Forest Production

　　经济林产量预测是经济林资源资产评估中极为重要的数据，也是用收益现值法评估经济林资源资产的难点。因为经济林的年产量随经营水平、气候条件、品种均发生较大的变异，而且产量调查均有季节性，给调查和资料的统计分析带来了困难。因此，至今尚未见到一个较为完整的经济林收获表。但经济林资源资产评估又必须要用该表进行各年度产品的产量预测。没有经济林收获表给经济林的评估带来了极大的困难。因此，为全面展开经济林的评估工作，必须组织力量编制经济林各树种各品种的收获预测表。

　　The prediction of economic forest yield is an extremely important data in the evaluation of economic forest resource assets, and it is also a difficult point to evaluate economic forest resource assets using the present value of income method. Because the annual yield of economic forests varies greatly with management level, climate conditions, and species, and yield surveys are seasonal, it poses difficulties for surveys and statistical analysis of data. Therefore, a relatively complete economic forest harvest table has not yet been seen. But the evaluation of economic forest resource assets must also use this table to predict the production of products for each year. The lack of an economic forest harvest table has brought great difficulties to the evaluation of economic forests. Therefore, in order to comprehensively carry out the evaluation of economic forests, it is necessary to organize efforts to compile harvest prediction tables for various tree species and varieties of economic forests.

　　(二)经济林有关资料的收集

　　（2） Collection of data related to economic forests

　　经济林有关资料的收集也是评估中的一个关键问题。由于过去国营林业单位都是以用材林为主，对经济林不重视，经济林的档案管理极为粗放，许多基础数据均未填入档案，造成许多资料收集很困难。另外，评估所需的有关技术经济指标收集工作量大，涉及面广，而且对评估的结果影响极大，必须下大力，认真收集。

　　The collection of data related to economic forests is also a key issue in the evaluation. Due to the fact that state-owned forestry units in the past mainly focused on timber forests and did not attach importance to economic forests, the archive management of economic forests was extremely extensive, and many basic data were not filled in the archives, making it difficult to collect a lot of information. In addition, the collection of technical and economic indicators required for the evaluation is labor-intensive, involves a wide range, and has a significant impact on the evaluation results. It is necessary to make great efforts and collect them carefully.

　　(三)经济林资源资产的调查

　　（3） Investigation of Economic Forest Resource Assets

　　在森林资源调查中，经济林资源的调查多处在从属地位，不受重视。经济林资源的家底多数不清，调查的方法不完善，项目不齐全，这也给经济林资源资产的评估带来了许多困难。因此，在经济林资源资产评估前，应专门组织一次经济林资源资产调查。

　　In forest resource surveys, the investigation of economic forest resources is often in a subordinate position and is not given much attention. The majority of economic forest resources are unclear, the investigation methods are incomplete, and the projects are incomplete, which also brings many difficulties to the evaluation of economic forest resource assets. Therefore, before the assessment of economic forest resource assets, a specialized investigation of economic forest resource assets should be organized.

　　(四)经济林资源资产的评估方法

　　（4） Evaluation methods for economic forest resource assets

　　经济林资源资产的评估方法目前尚不规范，特别是经济林产品纯收入的测算，更是五花八门，给评估的结果带来了混乱。经济林的产品形式多样，测算的计量单位，收获的时间间隔各不相同，必须对其进行系统的研究，制定一套针对不同产品形式的计量方法，并对经济林资源资产的评估确定相应的计算方法。

　　The evaluation methods for economic forest resource assets are currently not standardized, especially the calculation of net income from economic forest products, which is diverse and brings confusion to the evaluation results. The products of economic forests come in various forms, with different measurement units and harvest intervals. Therefore, it is necessary to conduct systematic research on them, develop a set of measurement methods for different product forms, and determine corresponding calculation methods for the evaluation of economic forest resource assets.

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