森林资源资产评估是资产评估领域中的一个重要分支，其概念内涵随着生态文明建设的深入推进而不断丰富和拓展。根据《森林资源资产评估管理暂行规定》的界定，森林资源资产包括森林、林木、林地、森林景观资产以及与森林资源相关的其他资产。而森林资源资产评估则是指评估人员依据相关法律、法规和资产评估准则，在评估基准日，对特定目的和条件下的森林资源资产价值进行分析、估算，并发表专业意见的行为和过程。

Forest resource asset evaluation is an important branch in the field of asset evaluation, and its conceptual connotation is constantly enriched and expanded with the deepening of ecological civilization construction. According to the Provisional Regulations on the Evaluation and Management of Forest Resource Assets, forest resource assets include forests, trees, forest land, forest landscape assets, and other assets related to forest resources. The evaluation of forest resource assets refers to the behavior and process in which evaluators analyze and estimate the value of forest resource assets under specific purposes and conditions based on relevant laws, regulations, and asset evaluation criteria on the evaluation benchmark date, and provide professional opinions.

2025年7月21日，国家林业和草原局发布了新版行业标准《森林资源价值核算和资产评估技术规范》（LY/T 2407-2025），于2025年11月1日正式实施，代替了LY/T 2407-2015和LY/T 2735-2016两个旧版标准。该标准规定了森林资源经济资产评估、森林生态系统服务核算、森林资源经济资产核算、森林资源非经济资产核算和森林资源资本核算的相关概念、工作程序、指标体系，并描述了相应的技术方法。这一标准的出台，标志着我国森林资源资产评估工作进入了更加规范化、系统化的新阶段。

On July 21, 2025, the State Forestry and Grassland Administration released a new industry standard "Technical Specification for Forest Resource Value Accounting and Asset Evaluation" (LY/T 2407-2025), which will be officially implemented on November 1, 2025, replacing the old versions of LY/T 2407-2015 and LY/T 2735-2016. This standard specifies the relevant concepts, work procedures, and indicator systems for forest resource economic asset assessment, forest ecosystem service accounting, forest resource economic asset accounting, forest resource non economic asset accounting, and forest resource capital accounting, and describes the corresponding technical methods. The introduction of this standard marks a new stage of standardization and systematization in China's forest resource asset assessment work.

森林资源资产评估的理论基础建立在资产评估基本理论之上，同时又具有鲜明的行业特殊性。森林资源资产具有生长周期性长、收益不确定性大、生态效益外部性强等显著特征，这使得其价值评估远比一般资产复杂。森林资源不仅具有经济价值——即通过木材采伐、林副产品采集等带来的直接经济收益，还具有生态价值——包括水源涵养、水土保持、固碳释氧、生物多样性维护等生态系统服务功能，以及社会价值——如就业岗位提供、休闲游憩功能等。当前，基于CAS准则、ESG理念和“双碳”目标等多重制度逻辑，林木生态资源价值计量理论体系正在从经济价值、生态价值和社会价值三个维度进行重构。

The theoretical basis of forest resource asset assessment is based on the basic theory of asset assessment, while also having distinct industry characteristics. Forest resource assets have significant characteristics such as long growth cycles, high income uncertainty, and strong ecological externalities, which make their value assessment much more complex than general assets. Forest resources not only have economic value through direct economic benefits such as timber harvesting and collection of forest by-products, but also have ecological value, including ecosystem services such as water conservation, soil and water conservation, carbon sequestration and oxygen release, and biodiversity maintenance. They also have social value, such as providing employment opportunities and recreational functions. Currently, based on multiple institutional logics such as CAS criteria, ESG concepts, and "dual carbon" goals, the theoretical system for measuring the value of forest ecological resources is being reconstructed from three dimensions: economic value, ecological value, and social value.

在评估对象方面，森林资源资产评估涵盖了用材林、经济林、防护林、特种用途林等不同类型的森林资源。根据林龄或起源的不同，评估方法也有所区别。用材林按生长阶段一般分为幼龄林、中龄林、近熟林、成熟林和过熟林，不同龄组的评估逻辑和方法选择各有侧重。这一分类体系为评估实践提供了清晰的框架指引。

In terms of evaluation objects, forest resource asset assessment covers different types of forest resources such as timber forests, economic forests, protective forests, and special-purpose forests. The evaluation methods vary depending on the age or origin of the forest. Timber forests are generally divided into young forests, middle-aged forests, near mature forests, mature forests, and over mature forests according to their growth stages. The evaluation logic and method selection for different age groups have their own emphasis. This classification system provides a clear framework guidance for evaluating practice.

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