南亚热带地区 “种果热”“交易热” 催生水果树林资产 “评估热”，其资产含果品、果树、林地，特点是品种多、技术复杂、需估现值与未来值，评估难度大。产量测定是基础，可实地调查、查访对比，也需编制产量表。评估方法分重置成本法（适未投产、纯收益负的果树）与收益现值法（适盛产期果树），需结合租地 / 买地情况选公式。运作中存计价年限确定难、年纯收益测算复杂等问题，且需明确基准日价格、年利率，评估成果需多类资料支撑。实例多围绕贷款抵押、承包经营，需按对应参数计算现值，目前评估机构建设待完善，需推动制度化规范。

　　The "fruit planting fever" and "trading fever" in the South Asian tropical region have given rise to the "evaluation fever" of fruit forest assets, which include fruits, fruit trees, and forest land. The characteristics of these assets are diverse varieties, complex technology, and the need to estimate present and future values, making evaluation difficult. Production measurement is the foundation, which can be investigated and compared on-site, and a production table also needs to be prepared. The evaluation methods are divided into the reset cost method (suitable for fruit trees that have not yet been put into operation and have negative net income) and the present value of income method (suitable for fruit trees during their peak production period), and the formula needs to be selected based on the rental/purchase situation. There are difficulties in determining the valuation period and calculating annual net income during operation, and it is necessary to clarify the benchmark date price and annual interest rate. The evaluation results require multiple types of data support. Examples often revolve around loan mortgages and contracted operations, requiring the calculation of present value based on corresponding parameters. Currently, the construction of evaluation institutions needs to be improved, and institutionalization and standardization need to be promoted.

　　01水果树林资产评估的现况

　　The current situation of asset evaluation in fruit forest 01

　　1.1 南亚热带地区掀起持续的“种果热”优越的南亚热带气候,丰富的栽培技术及管理经验,领导的正确引导,群众积极参与,使我县山地综合开发出现持久的“种果热”,且获得显著的经济效益。1996年农民人均1亩果,年产超千斤,预计到2000年,人均年产可达1t果。

　　1.1 The sustained "fruit planting fever" has been sparked in the South Asian tropical region. The superior South Asian tropical climate, rich cultivation techniques and management experience, correct leadership guidance, and active participation of the masses have led to a long-lasting "fruit planting fever" in the comprehensive development of mountainous areas in our county, and have achieved significant economic benefits. In 1996, the per capita yield of fruits for farmers was 1 mu, with an annual output of over 1000 kilograms. It is expected that by 2000, the per capita yield of fruits will reach 1 ton.

　　1.2 果树果林市场出现了“交易热”在市场经济的驱动下,不仅水果树的鲜果进入市场,还有水果树(水果林)也以商品介入流通领域,进行形式多样的交易,不仅果树苗,还有水果幼树、产前期功龄水果树,乃至进入稳产的水果林都可以产品的形式进行销售或拍卖。近几年来,果树交易额迅速增加,果林交易市场日益繁荣。

　　1.2 The fruit tree and forest market has experienced a "trading fever" driven by the market economy. Not only fresh fruits of fruit trees enter the market, but also fruit trees (fruit forests) enter the circulation field as commodities, engaging in various forms of transactions. Not only fruit tree seedlings, but also fruit saplings, pre production mature fruit trees, and even fruit forests that have entered stable production can be sold or auctioned in the form of products. In recent years, the trading volume of fruit trees has rapidly increased, and the fruit forest trading market has become increasingly prosperous.

　　1.3 应运而生水果树林资产“评估热”水果树自经营、生产、至交易的全过程都需要估值,如进行拍卖、抵押、转让、入股、联营、清算等经济活动,都需要对其进行资产评估。俗称“摇钱树”的水果林,被看成是价值较高和收益较稳定的资产。民间果树自由交易自行评估早就出现。近几年来,银行审核贷款抵押物时,把进入盛产期的水果列入主要的可靠的抵押效果较理想的抵押对象。去年,我县的林业贷款项目,银行看重以水果林抵押,全年经正式评估的水果林资产价值计2600多万元,占林业山地综合开发项目贷款抵押物评估值的87%。

　　1.3 The emergence of the "evaluation heat" for fruit forest assets: The entire process of fruit tree self operation, production, and trading requires valuation, such as auction, mortgage, transfer, equity participation, joint venture, liquidation, and other economic activities, all of which require asset evaluation. The fruit forest, commonly known as the "money tree", is considered a high-value and stable asset with stable returns. The self-assessment of free trade of fruit trees in the private sector has long existed. In recent years, when banks review loan collateral, they have included fruits in their prime production period as the main reliable collateral with ideal collateral effects. Last year, in our county's forestry loan project, the bank valued the use of fruit forests as collateral. The officially assessed asset value of fruit forests for the whole year was over 26 million yuan, accounting for 87% of the assessed value of the loan collateral for forestry mountain comprehensive development projects.

　　02水果树林资产的特点及构成

　　02 Characteristics and composition of fruit forest assets

　　2.1 水果林资产的特点水果林与用材林及竹林比较,其树种、品种多样;培良技术十分复杂,经营管理多种方式,产品加工利用多种多样,各树种投入及产出值差异大,同一品种不同集约程度的收益差别也大,这些导致其资产评估难度大。水果林同竹林一样属于永续作物,永续利用的林种,只要正常的管理,在正常的气候情况下,则有正常的产量,如产品价格波动小,就有稳定的产值。水果林资产评估,不仅要估出现年的纯收益值(可称为现值),还要预估未来若干年的现值(预报值)。这样的“虚值”,今后,可以兑现,也可能只兑现一部分,或全不兑现。因此,这也是水果林资产评估的又一个难题。

　　2.1 Characteristics of Fruit Forest Assets: Compared with timber forests and bamboo forests, fruit forests have diverse tree species and varieties; Peiliang's technology is very complex, with multiple management methods and diverse product processing and utilization. The input and output values of various tree species vary greatly, and the income of the same variety varies greatly depending on the degree of intensification. These factors make asset evaluation difficult. Fruit forests, like bamboo forests, belong to sustainable crops. Forest species that are sustainably used, as long as they are managed properly and under normal climate conditions, can have normal yields. If product prices fluctuate less, they can have stable output value. The evaluation of fruit forest assets not only requires estimating the current year's net income value (which can be referred to as present value), but also estimating the present value (forecast value) for several years to come. This kind of 'virtual value' can be redeemed in the future, or only partially redeemed, or not redeemed at all. Therefore, this is also another challenge in the asset evaluation of fruit forests.

　　2.2 水果林资产的构成水果林资产主要包括果品(鲜果),果树(或果林)和林地(水果园地)三个部分。三者之间既有区别,又有联系。一般评估都以果品为基础,当其水果产量高,年纯收益值高,其果树资产及林地资产价值也随之较高。所以,对水果树鲜果产量的测定是水果林资产评估的基础。

　　2.2 Composition of Fruit Forest Assets Fruit forest assets mainly include three parts: fruits (fresh fruits), fruit trees (or fruit forests), and forest land (fruit orchards). There are both differences and connections among the three. Generally, evaluations are based on fruits. When the fruit yield is high and the annual net income value is high, the value of fruit tree assets and forest land assets is also relatively high. Therefore, the determination of fresh fruit yield of fruit trees is the basis for evaluating fruit forest assets.

　　03水果树林产量的调查测定

　　Investigation and determination of yield in 03 fruit forest

　　3.1 确定鲜果产量的重点同一品种的果树,因不同年龄,不同气候及立地条件,不同经营集约度,其产量差异较大,水果产期季节性明显,采果期又短,评估时往往是无果期,无法实际调查测定,目前又没有系统的果树产量预报表。而果树的产量直接影响产值,再影响纯收益值,故产量指标是影响水果林资产评估的最主要因子。

　　3.1 Key points for determining fresh fruit yield: Fruit trees of the same variety have significant differences in yield due to different ages, climate and site conditions, and different levels of management intensity. The fruit production season is seasonal, and the harvesting period is short. When evaluating, it is often a period of no fruit, which cannot be actually investigated and measured. Currently, there is no systematic fruit tree yield forecast table. The yield of fruit trees directly affects the output value, which in turn affects the net income value. Therefore, the yield indicator is the most important factor affecting the asset evaluation of fruit forests.

　　3.2 确定鲜果产量的方法

　　3.2 Methods for determining fresh fruit yield

　　1)实地调查测定。评估时正遇产果期,可以实地抽样调查,或者设标准株测定。但是,评估时候往往非产果期,所以上级主管部分应尽快组织力量,抓住各树种产果期调查测产,编制各品种果树林的产量表。

　　1) Field investigation and measurement. When evaluating, it is during the fruiting period, and on-site sampling surveys can be conducted, or standard strains can be set up for measurement. However, during the evaluation process, it is often not the fruiting period, so the higher-level supervisory department should organize forces as soon as possible to investigate and measure the yield of various tree species during the fruiting period, and prepare a yield table for each variety of fruit forest.

　　2)通过查访对比确定产量。对乡村办的果场,从财务上查出3年来投产果树的株数及产量;对私果林,无财务档案的,只能访问1—3年来的产量情况,也可以查访邻近相似果林的产量,通过对比分析,再确定当年产量,预测未来3年的产量。

　　2) Determine production through inspection and comparison. Find out the number and output of fruit trees that have been put into operation in rural fruit farms in the past three years from a financial perspective; For private fruit forests without financial records, only the yield situation over the past 1-3 years can be accessed, and the yield of neighboring similar fruit forests can also be visited. Through comparative analysis, the yield of the current year can be determined, and the yield of the next 3 years can be predicted.

　　3)制定不同树种不同品种果品产量表。果树是高投入高产出的作物,果树年龄相同,不同密度果树单株产量不同,以“株”为单位,比以亩为单位来计产估价更适用。当果种、立地条件、集约经营程度、栽培模式相同,编制果树产量表有两种类型,一种是不同年龄果树单株产量表,另一种是不同冠幅面积果树单株产量表。(详见附表)。由于经营集约度不同,相同年龄果树出现不同冠幅和不同的产量,因而冠幅与单产,比年龄与单产相关较密切,后一种产量表比较实用。

　　3) Develop a table of fruit yields for different tree species and varieties. Fruit trees are high input and high output crops. Although the age of fruit trees is the same, the yield per plant varies with different densities. Therefore, using "plant" as the unit of measurement is more suitable for yield estimation than using mu as the unit of measurement. When the fruit species, site conditions, degree of intensive management, and cultivation mode are the same, there are two types of fruit tree yield tables: one is the yield table for fruit trees of different ages, and the other is the yield table for fruit trees of different crown areas. (See attached table for details). Due to different levels of management intensity, fruit trees of the same age have different crown widths and yields. Therefore, crown width and yield are more closely related than age and yield, and the latter yield table is more practical.

　　04水果树林资产评估基本方法

　　04 Basic Methods for Asset Evaluation of Fruit Grove

　　4.1 重置成本法在正常投入,科学栽培管理,果树发育正常,当年纯收益值为负数时,尤其是尚未投产果树,适宜用此法。1)租地或免租经营,采用下式计值Tn=∑ni=1∑mj=1Kn×(1+P)n-i+1×(1+r)Tn——第n年水果林资产价(现值);Kn——第i年第j项成本;r——利润率;m——成本项数;P——利率2)买地经营,采用下式Tn=[B×(1+P)n+∑Kn×(1+P)n-i+1]×(1+r)亦则,需要增加一次性买地费用,并按复利公式计现值。对于管理不善等原因达不到标准的果树降价处理。

　　4.1 The reset cost method is suitable for normal investment, scientific cultivation and management, normal fruit tree development, and negative net income value in the current year, especially for fruit trees that have not yet been put into production. 1) Renting or rent free operation, using the following formula to calculate Tn=∑ ni=1 ∑ mj=1Kn × (1+P) n-i+1 × (1+r) Tn - the current value of fruit forest assets in the nth year; Kn - Cost of the jth item in the i-th year; R - profit margin; M - number of cost items; P - interest rate 2) for land purchase operation, using the following formula Tn=[B × (1+P) n+∑ Kn × (1+P) n-i+1] × (1+r), it is necessary to increase the one-time land purchase cost and calculate the present value according to the compound interest formula. Reduce the price of fruit trees that fail to meet standards due to poor management and other reasons.

　　4.2 收益现值法当年纯收益值出现正数时,尤其是进入盛产期,产量比较稳定的果林和果树,适宜采用此法。

　　When the net income value of the current year shows a positive value, especially for fruit forests and trees that have entered their peak production period and have relatively stable yields, this method is suitable for use.

　　1)盛产期果树计价公式:Tn=En[(1+P)u-n-1]/[P×(1+P)u-n]En——计价期限内的年均纯收益值;u——计价年限的上限年度;n——计价年限的下限年度(评估当年果树年龄);u- n——为计价年数

　　1) The pricing formula for fruit trees during the peak production period: Tn=En [(1+P) u-n-1]/[P × (1+P) u-n] En - the average annual net income value during the pricing period; U - the upper limit year of the valuation period; N - the lower limit year of the valuation period (evaluating the age of fruit trees in the current year); U-n - the number of pricing years

　　2)盛果前期(至进入稳产期的前1年止),果树计价公式:Tn=∑m-ni=1Ki/(1+P)n-i+1Ei——盛果前各年的纯收益值则逐年计算年净现值的总和。由盛果期转入衰果期,则当年纯收益值逐渐减少的果树,也要用上述估值。

　　2) In the early stage of fruit harvest (until the first year before entering the stable production period), the pricing formula for fruit trees is Tn=∑ m-ni=1Ki/(1+P) n-i+1Ei - the net income value of each year before fruit harvest is calculated by adding up the annual net present value year by year. If a fruit tree transitions from its peak fruiting period to its declining fruiting period, its net income value will gradually decrease that year, and the above valuation should also be used.

　　3)如评估的果树其计价年限处于盛产前期和盛产期,或者处于盛产期和衰果期两个阶段,应分别两个阶段计算,再相加为果树的总现值。如评估果树计价年限包括盛产前期,盛产期和衰果期三阶段、应分别三段计算,其总和为果树的总现值。各种果树林抵押现值要大于贷款数额、贷款额不得超过抵押物现值的70%。

　　3) If the evaluated fruit trees have a valuation period in the early and peak production periods, or in two stages of peak and declining fruit periods, they should be calculated separately for each stage and added together to obtain the total present value of the fruit trees. If the evaluation of the valuation period for fruit trees includes three stages: the pre harvest period, the harvest period, and the decline period, they should be calculated separately in three stages, and the sum of them is the total present value of the fruit trees. The present value of various fruit forest mortgages must be greater than the loan amount, and the loan amount must not exceed 70% of the present value of the collateral.

　　05水果树林资产评估的成果资料及附件水果树林资产评估的成果资料及附件：

　　05 Fruit Forest Asset Evaluation Results and Attachments Fruit Forest Asset Evaluation Results and Attachments:

　　1评估季托方和受托方的签定的《评估委托书》;

　　1. Evaluate the "Evaluation Authorization Letter" signed by the entrusting party and the entrusted party;

　　2委托方出具的评估水果林资产《权属证明》;

　　Certificate of Ownership for Evaluating Fruit Forest Assets Issued by the Entrusting Party;

　　3水果林资产评估报告(受托方编写);

　　3 Fruit Forest Asset Evaluation Report (prepared by the trustee);

　　4主管部门(林业局)关于水果林资产评估的确认书;

　　Confirmation letter from the competent department (Forestry Bureau) regarding the evaluation of fruit forest assets;

　　5水果林资产评估平面图(最好1∶1万地形图);

　　5 Fruit Forest Asset Evaluation Plan (preferably 1:10000 topographic map);

　　6水果林资产评估小班表;

　　6. Small table for asset evaluation of fruit orchards;

　　7评估机构(受托方)评估资格证书;8评估委托方的营业执照〈个人持身份证复印件〉及所在单位证明〈原件〉。06水果树林资产评估运作诸问题探析

　　7 Evaluation agency (trustee) evaluation qualification certificate; 8. Evaluate the business license of the client (with a copy of the individual's ID card) and the original proof of the employer's affiliation. Analysis of Various Issues in the Operation of 06 Fruit Forest Asset Evaluation

　　6.1 计价年限(u-n)的确定是水果林评估的难点一棵长年生果树也可年年产果,年年有纯收益,对未来的预报纯收益值算的过高或过低,算多算少主要取决于计价年限。在实际操作中要分别情况确定计价的年数。1列为贷款抵押的,贷款期3年—10年,一般可以贷款期年数作为计价年数。2承包或租赁经营的,也可以按承包期年数作为计价年数。3拍卖(一次性买断)的稳产期果树,其计价年限确定成为难题。但要遵循双方让利的原则,民间计价年数为3年—5年。计价年限5年,意味着买方将果买后经营5年的纯收益值全部付给乙方,还要贴息,从第6年—7年后才能开始得利。如计价年数大于5年,买方获利更迟更晚。因此,进入高产稳产的名优果树确成“摇钱树”,不宜拍卖,适宜承包或租赁经营,其产权不变,只是出租经营权。

　　The determination of the valuation period (u-n) is a difficult point in fruit forest evaluation. A perennial fruit tree can also produce fruit every year and have net income every year. If the predicted net income value for the future is too high or too low, the amount depends mainly on the valuation period. In practical operation, the number of years for pricing should be determined based on the situation. For those listed as loan collateral, the loan term is 3-10 years, and generally the number of loan terms can be used as the valuation year. For contracted or leased operations, the number of years of the contract period can also be used as the valuation year. The determination of the pricing period for stable period fruit trees auctioned (one-time buyout) has become a difficult problem. But it is necessary to follow the principle of mutual benefit, and the civil valuation period is 3-5 years. The valuation period is 5 years, which means that the buyer will pay the net profit value of the fruit after 5 years of operation to the second party, and also provide interest subsidies. The benefits can only be obtained from the 6th to 7th year. If the valuation year is greater than 5 years, the buyer will profit later and later. Therefore, famous fruit trees that have achieved high and stable yields have indeed become "money making trees" and are not suitable for auction. They are suitable for contracting or leasing operations, and their property rights remain unchanged, only leasing the operating rights.

　　6.2 年纯收益值的调查测算首先要测算年收益值、包括测定鲜果产量和鲜果单价。其次,计算经营管理及销售成本、计算各种税费。最后,得出税后单株年均纯收益值或者逐年纯收益值。收益及成本主要从委托的财务上查,或访问社会上同品种同类型果园的投入产出情况。

　　The investigation and calculation of the net income value in 6.2 years first requires the calculation of the annual income value, including the determination of fresh fruit production and fresh fruit unit price. Secondly, calculate business management and sales costs, as well as various taxes and fees. Finally, obtain the average annual net income value or annual net income value of each individual plant after tax. The benefits and costs mainly come from the entrusted finance or visiting the input-output situation of orchards of the same variety and type in society.

　　6.3 基准日价格的确定果树产果的季节性强,评估时常非产果期,市场上没有销售评估的水果,或销售的水果非评估区生产的,是从外地调入的,在本地是该品种水果的淡季,价格可能偏高。所以,当水果树评估基准日没有产果时,应于上一个产果期距评估日最近的价格为依据。同一品种果树,不同年度或季度因鲜果单价不同,以致评估水果树的现值也不同。如我县芦柑树,1996年的销售价较高,去年评估的单株芦柑价值较高,1997年的销售价较低,今年评估的单株芦柑价值就较低。

　　6.3 Determination of Base Day Prices: Fruit trees have strong seasonality in fruit production, and evaluations are often conducted outside of the fruit production period. Fruits that are not sold in the market or are not produced in the evaluation area are imported from other regions. In the local area, it is the off-season for this variety of fruit, and the price may be higher. Therefore, when there is no fruit production on the benchmark date of fruit tree evaluation, the price closest to the evaluation date in the previous fruit production period should be used as the basis. The present value of fruit trees of the same variety varies depending on the unit price of fresh fruits in different years or quarters. Like the citrus trees in our county, the sales price was higher in 1996, the value of individual citrus trees evaluated last year was higher, the sales price in 1997 was lower, and the value of individual citrus trees evaluated this year is lower.

　　6.4 年利率的确定年利率较大时,评估水果树的现值偏小,反之,其现值偏大。水果树经营属开发性。一般年利率不宜超过人民银行颁布的一年期存款年利率,或者略偏低1—2个百分点。去年,我县评估的年利率全部为6%,今年年利息又降低,目前评估的年利率暂定为5%。

　　When the annual interest rate is high, the present value of the evaluated fruit tree is relatively small, and vice versa, its present value is relatively large. Fruit tree management is a development oriented approach. The general annual interest rate should not exceed the one-year deposit annual interest rate issued by the People's Bank of China, or be slightly lower by 1-2 percentage points. Last year, the annual interest rate evaluated in our county was all 6%. This year, the annual interest rate has been reduced again, and the current evaluated annual interest rate is tentatively set at 5%.

　　6.5 Q值(总收益现值换算系数)的计算按Q=[(1+P)]u-n-1]/[P×(1+P)u-n]计算。进入稳产期水果树计算出不同所利率,不同计价年限的Q值,并系统的列表,比较直观,便于查算。祥见附表。

　　The calculation of Q value (conversion coefficient of present value of total income) is based on Q=[(1+P)] u-n-1]/[P × (1+P) u-n]. Enter the stable production period fruit tree and calculate the Q values for different interest rates and pricing years, and provide a systematic list that is intuitive and easy to calculate. Please refer to the attached table for details.

　　6.6 地价计算及风险分析租地经营和买地经营的林地费用已列入当年的成本计值,不另计价。抵押、承包经营的,一般的没有计算地价。山地所有权属于国家的或集体的,其山地所有权与经营权经常分离。由于,水果林与山地互为一体,不可分离,对没有计算地价的水果林,其山地应随果树一起,由经营者自主经营。水果林资产评估受病虫为害、火灾、灾害性气候,市场价格等方面风险的影响,风险分析比评估计价还复杂,本县的水果林资产评估没有进行风险分析,把此分析交给委托方,农行或买卖双方。

　　6.6 Land price calculation and risk analysis: The forest land costs for leasing and purchasing land have been included in the cost calculation for the current year and are not separately priced. Mortgage and contract management generally do not calculate land prices. Mountain ownership belongs to the state or collective, and its mountain ownership and management rights are often separated. Due to the fact that fruit forests and mountains are inseparable, for fruit forests that have not been priced, their mountains should be operated independently by the operators along with the fruit trees. The evaluation of fruit forest assets is affected by risks such as pest and disease infestations, fires, catastrophic weather conditions, and market prices. Risk analysis is more complex than valuation, and the evaluation of fruit forest assets in this county has not undergone risk analysis. This analysis is entrusted to the client, Agricultural Bank of China, or both buyers and sellers.

　　6.7 评估有效期和权属问题水果林列入贷款抵押的,评估机构协同银行部门跟踪复查,发现失管,人为破坏严重,火灾的及时处理。未投产或初产水果树抵押的,评估有效期1年,满1年后应复评。评估水果树林权属由评估委托方出具证明,对权属负有法律责任,保证没有转让、拍卖、抵押,保证水果树林产权确属委托方所有。如果长期租地或已买地经营或是集体土地划出承包开发经营的,还要由地权所有者出具证明的,审核土地经营合同原件,审查《出权证》。

　　6.7 Evaluation of Validity and Ownership Issues: If fruit forests are included in loan collateral, the evaluation agency shall collaborate with the banking department to track and review, and promptly handle any incidents of mismanagement, serious human damage, or fire. For fruit trees that have not been put into production or have been mortgaged for the first time, the evaluation is valid for one year and should be re evaluated after one year. The evaluation of the ownership of the fruit forest shall be certified by the evaluation commissioning party, who shall bear legal responsibility for the ownership, ensure that there is no transfer, auction, or mortgage, and guarantee that the ownership of the fruit forest belongs to the commissioning party. If long-term land leasing, purchased land operation, or collective land is contracted for development and operation, and a certificate is required from the land owner, the original land management contract shall be reviewed and the "Certificate of Issuance" shall be examined.

　　6.8 抵押期间收获量和评估机构抵押期间,委托方要保护好和经营好抵押的水果树林,收益仍归委托方,发现毁灭性或灾害性损失,应及时报评估机构和银行(贷款)部门,共同处理。水果林属于森林资产的范畴,应由森林资产评估机构评估。目前我省、市、县尚未正式成立评估机构。我县早在1993年就开始用材林资产评估工作,没有评估机构,请行家来评估,做公正人就行,1997年我县国有企业和集体企业农业林业开发项目贷款,需要抵押。银行等部门选重以盛产期的水果林及可伐的成熟用材林。对抵押林资产的评估,开始由有评估资格的县律师事务所牵头,聘请林业农业专家(工程师以上)参加评估。不久改由县林业局森林资产评估小组评估,理由是森林资产主管部门是林业局,林业局具备评估能力,能够信任评估工作,尚且评估报告还要经过林业主管部门审核,验证和确认。县林业局得到银行部门认可后,开展10多次国有及集体所有水果林资产评估工作。目前,我省森林资产评估机构设置工作滞后,应尽快由省、市、县逐级成立,逐级培训人员,使森林资产评估制度化、程序化、规范化、法制化。

　　During the mortgage period, the principal shall protect and manage the mortgaged fruit forest well, and the profits shall still belong to the principal. If any destructive or catastrophic losses are found, they shall be promptly reported to the appraisal institution and the bank (loan) department for joint handling. Fruit forests belong to the category of forest assets and should be evaluated by forest asset assessment agencies. At present, our province, city, and county have not formally established evaluation institutions. Our county started the evaluation of timber forest assets as early as 1993, without an evaluation agency. We only need experts to evaluate and be impartial. In 1997, loans for agricultural and forestry development projects of state-owned and collective enterprises in our county required collateral. Banks and other departments focus on selecting fruit forests during their peak production period and mature timber forests that can be harvested. The evaluation of mortgaged forest assets will be led by county law firms with evaluation qualifications, and forestry and agricultural experts (engineers or above) will be hired to participate in the evaluation. Soon, the evaluation will be carried out by the forest asset assessment team of the county forestry bureau. The reason is that the forest asset management department is the forestry bureau, which has the ability to assess and can trust the assessment work. The assessment report still needs to be reviewed, verified, and confirmed by the forestry management department. After obtaining recognition from the banking department, the County Forestry Bureau has carried out more than 10 asset evaluations of state-owned and collectively owned fruit forests. At present, the establishment of forest asset assessment institutions in our province is lagging behind. It should be established at the provincial, municipal, and county levels as soon as possible, and personnel should be trained step by step to institutionalize, proceduralize, standardize, and legalize forest asset assessment.

　　6.9 株数及面积的调查对盛果期或价值高的果树应逐株调查统计,如若面积大、株数很多的水果林或水果树,应先确定面积,再设标地或样,调查每亩株数,才能计算总株数。有1∶1万地形图,又有明显地貌地物点及界线的,可用地形图现地勾绘,再计算面积,否则,要用森林罗盘仪实测绘制平面图,再计算面积。07估值实例及分析

　　6.9 Investigation of Number and Area: For fruit trees in their peak fruiting period or with high value, they should be surveyed and counted one by one. For fruit forests or trees with large areas and many trees, the area should be determined first, and then a plot or sample should be set up to investigate the number of trees per acre before calculating the total number of trees. If there is a 1:10000 topographic map with obvious terrain, features, points, and boundaries, the topographic map can be used to draw the map on site and then calculate the area. Otherwise, a forest compass should be used to measure and draw a plan before calculating the area. 07 Valuation Examples and Analysis

　　1)进入盛产期水果树,列为贷款抵押物,产权经营权不变的,例如23年生荔枝林作贷款抵押,贷款期限4年,每株年纯收益值120元,年利率5%,可以贷款期作为计价年数,查Q值表,每株荔枝树现值(抵押价值)为:T=E×Q=120×3.5460=425.52(元/株)

　　1) Entering the peak production period, fruit trees are listed as collateral for loans with unchanged property management rights. For example, a 23-year-old lychee forest can be used as collateral for a loan with a loan term of 4 years, an annual net income value of 120 yuan per tree, and an annual interest rate of 5%. The loan term can be used as the valuation year. Check the Q-value table, and the present value (collateral value) of each lychee tree is T=E × Q=120 × 3.5460=425.52 (yuan/plant)

　　2)进入盛产期水果树,采取承包经营,果树产权与经营权分离,承包期满、果树归还出包方。例如,11年生芦柑出包经营,承包期10年,其间每株年均纯收益值75元,可以承包期作为计价年数,年利率5%,查Q值表,每株芦柑10年的现值为:T=E×Q=70×7.7217=540.52(元/株)。如采取一次性付清承包款的,一般以“四六分成”或“三七分成”计算承包款,即按10年总现值的30%～40%作为一次性承包款的参考价。

　　2) During the peak production period of fruit trees, contract management is adopted, and the property rights and management rights of fruit trees are separated. Upon the expiration of the contract period, the fruit trees are returned to the contracting party. For example, an 11 year old citrus can be contracted for a period of 10 years, with an average annual net profit value of 75 yuan per plant. The contract period can be used as the valuation year, with an annual interest rate of 5%. According to the Q-value table, the present value of each citrus plant for 10 years is T=E × Q=70 × 7.7217=540.52 (yuan/plant). If the one-time payment of the contract fee is adopted, the contract fee is generally calculated based on "four six sharing" or "three seven sharing", that is, 30% to 40% of the total present value of 10 years is used as the reference price for the one-time contract fee.

　　3)进入盛产期水果树,要拍卖或用于清算的。对于龙眼、荔枝长年生果树,其盛产期长达30年～40年,甚至更长些,如按此作为计价年数,每株总现值少则数百元、多则几千元,甚至成为万元树,采用“纯利分成”也难实施,通常采用3年—5年作为估价年数。例如,28年生荔枝树拍卖,现年每株纯收益值210元,年利率5%,查Q值表,5年的单株总现值为:T=E×Q=210×4.3295=909.20(元/株)

　　3) Fruit trees entering their peak production period, to be auctioned or used for liquidation. For longan and lychee fruit trees that grow year-round, their peak production period can last for 30 to 40 years, or even longer. If this is used as the valuation year, the total present value of each tree can range from a few hundred yuan to several thousand yuan, and even become a tree worth tens of thousands of yuan. It is difficult to implement the "net profit sharing" method, and usually 3 to 5 years are used as the valuation year. For example, a 28 year old lychee tree is auctioned off, with a net profit value of 210 yuan per plant and an annual interest rate of 5%. According to the Q-value table, the total present value of a single plant over 5 years is T=E × Q=210 × 4.3295=909.20 yuan per plant

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