森林资源资产评估的方法体系以资产评估的三大基本方法——市场法、成本法和收益法为核心框架，同时结合森林资源的特殊性发展出一系列具有林业特色的具体评估技术。

The method system for evaluating forest resource assets is based on the three basic methods of asset evaluation - market method, cost method, and income method - as the core framework. At the same time, a series of specific evaluation techniques with forestry characteristics have been developed in combination with the particularity of forest resources.

市场法是通过分析市场上类似森林资源的交易价格来评估目标资产价值的方法。其核心在于选取三个以上参照案例，通过立地质量、地利等级、物价指数等调整系数量化差异。例如，在林地资源评估中，市场成交价比较法以单位面积交易价格为基准，结合立地质量调整系数（反映土壤肥力、坡度等因素）和地利等级调整系数（衡量采运成本），通过算术平均或加权模型计算评估值。市场法适用于交易活跃、可比案例充足的地区和林种，但在森林资源交易市场尚不完善的区域，其应用受到一定限制。

The market approach is a method of evaluating the value of target assets by analyzing the transaction prices of forest resources in the market. The core lies in selecting three or more reference cases and quantifying differences through adjustment factors such as site quality, land use grade, and price index. For example, in forest resource assessment, the market transaction price comparison method uses the unit area transaction price as the benchmark, combined with the site quality adjustment coefficient (reflecting factors such as soil fertility and slope) and the land use grade adjustment coefficient (measuring transportation costs), and calculates the assessment value through arithmetic mean or weighted model. The market approach is applicable to regions and forest species with active trading and sufficient comparable cases, but its application is limited in areas where the forest resource trading market is not yet perfect.

成本法是以重新培植或取得同类森林资源所需的正常客观成本费用为基础进行评估的方法。根据《林木价格认定规则》，选用成本法应以价格认定基准日重新培植与林木相类似的林木所投入的苗木成本、土地使用成本、水电化肥农药费、人工费、管理费、相关税费等正常客观成本费用以及正常利润作为重置成本。成本法在森林资源资产评估中的具体应用形式包括重置成本法，尤其适用于幼龄林的评估——因为幼龄林尚未产生显著的经济收益，其价值主要体现在投入成本上。

The cost method is a method of evaluating based on the normal objective cost of re cultivating or acquiring similar forest resources. According to the "Rules for Determining Forest Tree Prices", the use of cost method should be based on the normal objective cost expenses such as seedling cost, land use cost, water, electricity, fertilizer, pesticide cost, labor cost, management fee, relevant taxes and fees, as well as normal profit invested in replanting trees similar to the forest tree on the price determination benchmark date, as the reset cost. The specific application forms of cost method in forest resource asset evaluation include reset cost method, which is particularly suitable for the evaluation of young forests - because young forests have not yet generated significant economic benefits, their value is mainly reflected in input costs.

收益法是以森林资源在正常生长情况下的客观预期收益作为未来收益进行评估的方法。收益法的具体应用形式包括收获现值法、林地期望价法、年金资本化法等。收获现值法适用于中龄林和近熟林的评估，通过预测林木成熟采伐时的收益并折现至评估基准日来确定现值。林地期望价法则以土地永续利用为前提，计算林地的无限年期收益现值。在租赁土地上的林木评估中，一般按土地租赁期和林木经济生长年限孰短确定收益年限。

The income approach is a method of evaluating future returns based on the objective expected returns of forest resources under normal growth conditions. The specific application forms of the income method include the present value of harvest method, the expected value of forest land method, and the capitalization method of annuity. The present value of harvest method is applicable to the evaluation of middle-aged and near mature forests, by predicting the benefits of mature logging and discounting them to the evaluation reference date to determine the present value. The expected value rule of forest land is based on the premise of sustainable land use, and calculates the present value of indefinite income of forest land. In the evaluation of forest trees on leased land, the income period is generally determined based on the shorter of the land lease period and the economic growth period of the trees.

在实际评估操作中，评估人员应根据评估目的、价格类型、林木具体情况及取得的资料等，选择一种非常适宜的方法进行价格认定，也可以一种方法为主、其他方法为辅，通过科学分析综合确定评估结论。例如，幼龄林价格认定一般采用市场法或成本法，成熟林、过熟林价格认定一般采用市场法。中龄林、近熟林价格一般按与同类林木的成熟林市场价格扣减该类中龄林、近熟林生长至成熟林所需正常客观成本费用确定。

In actual evaluation operations, evaluators should choose the most suitable method for price determination based on the evaluation purpose, price type, specific conditions of the trees, and the information obtained. They can also use one method as the main method and other methods as auxiliary, and determine the evaluation conclusion through scientific analysis and comprehensive analysis. For example, the price determination of young forests generally adopts the market method or cost method, while the price determination of mature and overripe forests generally adopts the market method. The prices of medium aged and near mature forests are generally determined by deducting the normal objective cost expenses required for the growth of such forests from the market price of mature forests of the same type.

近年来，评估方法创新持续推进。中企华资产评估公司报送的《森林资源可变投资收益率估价技术及应用》获评2025年全国资产评估业务案例征集活动优秀案例。该案例针对森林资源资产评估中因固定投资收益率引起龄组间价值倒挂的现象（幼龄林评估单价异常高于中龄林），提出了可变投资收益率估值模型，通过迭代求解各林龄投资收益率，解决了固定投资收益率下不同龄组间价值倒挂的问题。这一创新方法大幅降低了评估人员的主观因素影响，更科学地确认了评估技术参数。

In recent years, innovation in evaluation methods has continued to advance. The "Valuation Technology and Application of Variable Investment Yield of Forest Resources" submitted by Zhongqihua Asset Appraisal Company has been awarded as an excellent case in the 2025 National Asset Appraisal Business Case Collection Activity. This case aims to address the phenomenon of value inversion between age groups in forest resource asset evaluation caused by fixed investment returns (the evaluation unit price of young forests is abnormally higher than that of middle-aged forests). A variable investment return rate valuation model is proposed to solve the problem of value inversion between different age groups under fixed investment returns by iteratively solving the investment returns of each forest age. This innovative method significantly reduces the subjective influence of evaluators and more scientifically confirms the evaluation technical parameters.

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