林业资产价格评估的技术标准体系建设近年来取得了显著进展，形成了多层次、多门类的标准体系，为评估实践提供了系统的技术支撑。

The construction of technical standard system for forestry asset price evaluation has made significant progress in recent years, forming a multi-level and multi class standard system, providing systematic technical support for evaluation practice.

在国家层面，2025年是一个具有里程碑意义的年份。自然资源部、国家林草局于2025年发布了5项行业标准，自2025年5月1日起实施。其中，《林地估价规程》（TD/T 1105-2025）、《林地分等定级规程》（TD/T 1106-2025）、《草地估价规程》（TD/T 1107-2025）、《草地分等定级规程》（TD/T 1108-2025）等4项行业标准由国家林草局规划院参与编制。这些标准明确了林地、草地分等定级和估价的程序，规定了分等定级和估价的基本原则、分区分类、指标体系、计算方法、数据标准、基准地价制定等技术内容。它们的发布标志着我国自然资源资产分等定级与价格评估体系的进一步完善，为林地草地资源的质量评定、价值显化和科学管理提供了重要技术支撑。

At the national level, 2025 is a milestone year. The Ministry of Natural Resources and the National Forestry and Grassland Administration have released five industry standards in 2025, which will be implemented from May 1, 2025. Among them, four industry standards, including the "Regulations on Forest Land Valuation" (TD/T 1105-2025), "Regulations on Forest Land Classification and Grading" (TD/T 1106-2025), "Regulations on Grassland Valuation" (TD/T 1107-2025), and "Regulations on Grassland Classification and Grading" (TD/T 1108-2025), were jointly developed by the Planning Institute of the National Forestry and Grassland Administration. These standards clarify the procedures for the classification, grading, and valuation of forest and grassland, and stipulate the basic principles, zoning classification, indicator system, calculation methods, data standards, benchmark land price formulation, and other technical contents for classification, grading, and valuation. Their release marks the further improvement of China's natural resource asset classification and price evaluation system, providing important technical support for the quality assessment, value realization, and scientific management of forest and grassland resources.

同期发布的《森林资源价值核算和资产评估技术规范》（LY/T 2407-2025），则从更宏观的层面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、指标体系和技术方法。该标准适用于全国范围内不同目的的各种类型森林资源经济资产评估和森林资源价值核算行为。

The "Technical Specifications for Forest Resource Value Accounting and Asset Evaluation" (LY/T 2407-2025) released at the same time stipulate the relevant concepts, work procedures, indicator systems, and technical methods of forest resource economic asset evaluation, forest ecosystem service accounting, forest resource economic asset accounting, forest resource non economic asset accounting, and forest resource capital accounting from a more macro level. This standard applies to the evaluation of various types of forest resource economic assets and forest resource value accounting behaviors for different purposes nationwide.

在方法集成方面，林业资产价格评估综合运用了资产评估的三大基本方法及其衍生技术。对于林地资产，价格测算的主要方法包括林地流转价格正法、收益还原法和林地期望价法。林地估价规程要求以县为单位收集整理已公布的林地基准地价成果资料，根据统一价格内涵对林地基准价进行修正、调整、补充完善。在基准地价未公布的地区，需要基于自然、社会、经济条件的相对一致性原则划分均质区域，通过选取样点采集县、采集样品具体信息数据、测算均质区域平均价等步骤完成林地价格评估。

In terms of method integration, forestry asset price evaluation comprehensively utilizes the three basic methods of asset evaluation and their derivative technologies. The main methods for calculating the price of forest land assets include the forest land transfer price method, income restoration method, and forest land expected price method. The regulations for forest land valuation require the collection and organization of published data on forest land benchmark prices at the county level, and the revision, adjustment, and supplementation of forest land benchmark prices based on the unified price connotation. In areas where the benchmark land price has not been announced, it is necessary to divide homogeneous areas based on the principle of relative consistency of natural, social, and economic conditions. Forest land price evaluation can be completed by selecting sample points to collect counties, collecting specific information data of samples, and calculating the average price of homogeneous areas.

对于林业经营性资产，其评估方法与一般企业资产评估类似，主要采用成本法、市场法和收益法。但由于林业经营的特殊性——如经营周期长、受自然条件影响大、收益具有明显的季节性等——在参数选取和模型构建上需要充分考虑林业行业的特点。

For forestry operational assets, the evaluation method is similar to that of general enterprise asset evaluation, mainly using cost method, market method, and income method. However, due to the special nature of forestry management, such as long operating cycles, significant impact of natural conditions, and obvious seasonal income, it is necessary to fully consider the characteristics of the forestry industry in parameter selection and model construction.

对于林业碳汇等生态性资产，评估方法正在不断探索和完善之中。替代成本法、替代工程法、旅行费用法等生态价值评估方法被引入林业资产价格评估领域。龙江森工集团首创的“存量与流量双维度”核算模型，既量化了森林资源的长期生态价值，又动态评估了年度服务增量，为林业碳汇交易和生态补偿机制奠定了科学基础。

The evaluation methods for ecological assets such as forestry carbon sinks are constantly being explored and improved. Alternative cost method, alternative engineering method, travel expense method and other ecological value assessment methods have been introduced into the field of forestry asset price evaluation. The "stock and flow dual dimension" accounting model pioneered by Longjiang Forest Industry Group not only quantifies the long-term ecological value of forest resources, but also dynamically evaluates the annual service increment, laying a scientific foundation for forestry carbon trading and ecological compensation mechanisms.

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