森林資源資產(chǎn)評估的概念及特點
發(fā)布：2025-03-28 瀏覽：0
（一）森林資源資產(chǎn)的概念
（1） The concept of forest resource assets
森林資源資產(chǎn)主要可分為林地資產(chǎn)、林木資產(chǎn)、野生動、植資產(chǎn)、景觀資產(chǎn)。在林木資產(chǎn)中根據(jù)其收獲形式的不同，還可以分以用材林林木資產(chǎn)、經(jīng)濟(jì)林林木資產(chǎn)、薪炭林林木資產(chǎn)和竹林資產(chǎn)等。
Forest resource assets can be mainly divided into forest land assets, timber assets, wildlife and vegetation assets, and landscape assets. According to the different forms of harvest, forest assets can also be divided into timber forest assets, economic forest assets, firewood forest assets, and bamboo forest assets.
（二）森林資源資產(chǎn)的特點
（2） Characteristics of Forest Resource Assets
因為森林資源資產(chǎn)是再生自然資源性資產(chǎn)，故森林資源資產(chǎn)除與一般資產(chǎn)具有的特點〔獲利性、占有性、變現(xiàn)性、可比性〕外，它還具備以下特點：
Because forest resource assets are renewable natural resource assets, in addition to the characteristics of general assets such as profitability, possession, monetization, and comparability, forest resource assets also have the following characteristics:
1、經(jīng)營的永續(xù)性：森林資產(chǎn)屬于可再生的資源性資產(chǎn)，森林資源資產(chǎn)消耗可以通過合理的經(jīng)營，根據(jù)森林生長有規(guī)律和再生能力的特點，采用科學(xué)的森林經(jīng)營利用措施而得到補償。因而森林資源資產(chǎn)在沒有受到自然災(zāi)害和人為破壞時，在科學(xué)、合理的經(jīng)營下是不發(fā)生折舊問題的。而且每年都出售部分資產(chǎn)〔林產(chǎn)品〕，其森林資源資產(chǎn)的總量保持不變，或略有增長，長期永續(xù)地實現(xiàn)其保值增值的目的。
1. Sustainability of management: Forest assets are renewable resource assets, and the consumption of forest resource assets can be compensated through reasonable management, adopting scientific forest management and utilization measures based on the characteristics of forest growth regularity and regeneration ability. Therefore, forest resource assets do not experience depreciation issues under scientific and reasonable management when they are not affected by natural disasters or human damage. And every year, some assets [forest products] are sold, and the total amount of forest resource assets remains unchanged or slightly increases, achieving the goal of long-term sustainable preservation and appreciation.
2、再生的長期性：森林資源資產(chǎn)是再生性資產(chǎn)，但根據(jù)森林生長的規(guī)律，它的產(chǎn)品要有很長的時間后才能出售，通過投入某一森林資源資產(chǎn)經(jīng)營的資金，少則數(shù)年、多則數(shù)十年、上百年才能回收，因為一塊林地造上林木要到數(shù)十年林木才能成材出售，回收投資。
2. The long-term nature of regeneration: Forest resource assets are renewable assets, but according to the laws of forest growth, their products can only be sold after a long time. By investing in the operation of a certain forest resource asset, it can take several years, many decades, or even hundreds of years to recover, because it takes decades for a piece of forest land to be planted with trees and sold, thus recovering investment.
3、分布的遼闊性：森林資源是陸地上最大的生態(tài)系統(tǒng)，森林的分布極為廣泛，由于森林再生的長期性、經(jīng)營的永續(xù)性，要求森林資源資產(chǎn)的經(jīng)營部門要擁有較大面積的森林資源資產(chǎn)，通常森林資源資產(chǎn)的經(jīng)營實體都有成千上萬公頃的森林資源資產(chǎn)，否則它將無法永續(xù)。由于分布的遼闊，使某一地域的森林資源資產(chǎn)與另一地域的森林資源資產(chǎn)在結(jié)構(gòu)內(nèi)涵與功效發(fā)揮上都有不可比之處，各具特色。
3. The vastness of distribution: Forest resources are the largest ecosystem on land, and their distribution is extremely extensive. Due to the long-term nature of forest regeneration and sustainable management, the management department of forest resource assets is required to have a large area of forest resource assets. Usually, the management entity of forest resource assets has thousands of hectares of forest resource assets, otherwise it will not be sustainable. Due to their vast distribution, forest resource assets in one region are incomparable to those in another region in terms of structural connotation and effectiveness, each with its own characteristics.
4、功能的多樣性：森林資源資產(chǎn)結(jié)構(gòu)復(fù)雜、形態(tài)各異，決定了它功能的多樣性。森林資源資產(chǎn)的某些成分，除了有價值可以交換的商品屬性外，還具有一些價值難以度量的生態(tài)公益效能。這些效能通常自動外溢，受益者無須付費，即可得益，造成森林資源資產(chǎn)的評估價值偏低。
4. Diversity of functions: The complex structure and diverse forms of forest resource assets determine their diversity of functions. Some components of forest resource assets, in addition to valuable commodity attributes that can be exchanged, also have some ecological public welfare benefits that are difficult to measure in terms of value. These efficiencies usually spill over automatically, and beneficiaries can benefit without paying, resulting in a low valuation of forest resource assets.
5、管理的艱巨性：與其它資產(chǎn)相比森林資源資產(chǎn)的安全管理任務(wù)十分艱巨。森林資源資產(chǎn)漫山遍野地定位在廣闊的林地上，即不能倉儲，又難以封閉，使其安全保衛(wèi)十分困難。火災(zāi)、蟲災(zāi)、盜伐等人為或自然的災(zāi)害很難控制，就是說：森林資源資產(chǎn)容易流失，增加了風(fēng)險損失的可能性。森林資源資產(chǎn)的經(jīng)營必須引入風(fēng)險機制，才能使其適應(yīng)社會主義市場經(jīng)濟(jì)的發(fā)展。
5. The difficulty of management: Compared with other assets, the security management task of forest resource assets is extremely challenging. Forest resource assets are scattered across mountains and wilderness, located on vast forests that cannot be stored or sealed off, making their security and protection extremely difficult. It is difficult to control man-made or natural disasters such as fires, insect infestations, and illegal logging, which means that forest resource assets are prone to loss and increase the possibility of risk losses. The management of forest resource assets must introduce risk mechanisms in order to adapt to the development of the socialist market economy.
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