森林資源資產(chǎn)評(píng)估除具備資產(chǎn)評(píng)估共有的市場(chǎng)性、公正性、專業(yè)性、咨詢性等特征外，還存在自身獨(dú)有的特點(diǎn)：

　　In addition to the common characteristics of marketization, fairness, professionalism, and consultation in asset evaluation, forest resource asset evaluation also has its own unique features:

　　森林資源資產(chǎn)評(píng)估的專業(yè)屬性

　　Professional attributes of forest resource asset assessment

　　森林資源資產(chǎn)屬于生物性資產(chǎn)范疇，其評(píng)估工作需融合林業(yè)經(jīng)濟(jì)學(xué)、森林經(jīng)理學(xué)、測(cè)樹學(xué)、森林生態(tài)學(xué)、水土保持學(xué)等多學(xué)科專業(yè)知識(shí)，對(duì)評(píng)估人員的綜合素養(yǎng)提出較高要求。

　　Forest resource assets belong to the category of biological assets, and their evaluation work requires the integration of multidisciplinary professional knowledge such as forestry economics, forest management, tree measurement, forest ecology, and soil and water conservation, which puts high demands on the comprehensive literacy of evaluators.

　　森林資源資產(chǎn)評(píng)估的生態(tài)價(jià)值考量

　　Ecological value assessment of forest resource assets

　　森林資源資產(chǎn)具有多元功能，評(píng)估人員開展工作時(shí)，需全面權(quán)衡各類影響因素。除關(guān)注其經(jīng)濟(jì)收益外，還需依據(jù)具體經(jīng)濟(jì)行為和評(píng)估目標(biāo)等，明確是否將生態(tài)價(jià)值納入評(píng)估范疇。

　　Forest resource assets have multiple functions, and evaluators need to comprehensively weigh various influencing factors when carrying out their work. In addition to focusing on its economic benefits, it is also necessary to clarify whether to include ecological value in the evaluation scope based on specific economic behaviors and evaluation objectives.

　　森林資源資產(chǎn)評(píng)估的復(fù)雜特性

　　The complex characteristics of forest resource asset assessment

　　森林資源資產(chǎn)評(píng)估除需考量一般資產(chǎn)評(píng)估涉及的事項(xiàng)外，還需重點(diǎn)關(guān)注國(guó)家林業(yè)相關(guān)法律法規(guī)與政策，以及森林資源的自然屬性、經(jīng)營(yíng)特點(diǎn)、使用年限、用途等對(duì)資產(chǎn)價(jià)值產(chǎn)生的影響。

　　In addition to considering the general issues involved in asset evaluation, forest resource asset evaluation also needs to focus on the impact of national forestry laws, regulations, and policies, as well as the natural attributes, management characteristics, service life, and use of forest resources on asset value.

　　森林經(jīng)營(yíng)周期對(duì)資產(chǎn)評(píng)估結(jié)果的顯著影響

　　The significant impact of forest management cycle on asset evaluation results

　　森林資源資產(chǎn)的經(jīng)營(yíng)周期短則五六年，長(zhǎng)則數(shù)十年甚至上百年。這種漫長(zhǎng)的經(jīng)營(yíng)周期會(huì)對(duì)評(píng)估價(jià)值產(chǎn)生明顯作用，主要體現(xiàn)在三個(gè)方面：

　　The operating cycle of forest resource assets can range from five or six years to several decades or even hundreds of years. This lengthy business cycle will have a significant impact on evaluating value, mainly reflected in three aspects:

　　一是在供求關(guān)系對(duì)價(jià)格的影響上，表現(xiàn)為供給彈性小，且成本效應(yīng)存在滯后性。當(dāng)培育成本與市場(chǎng)價(jià)格出現(xiàn)偏差時(shí)，成本對(duì)價(jià)格的影響反應(yīng)遲緩，市場(chǎng)需求在相當(dāng)長(zhǎng)時(shí)期內(nèi)會(huì)主導(dǎo)價(jià)格走向，評(píng)估時(shí)應(yīng)更多參考現(xiàn)行市場(chǎng)價(jià)格。

　　Firstly, in terms of the impact of supply and demand on prices, it manifests as low supply elasticity and lagged cost effects. When there is a deviation between cultivation costs and market prices, the impact of costs on prices is delayed, and market demand will dominate price trends for a considerable period of time. When evaluating, more reference should be made to current market prices.

　　二是由于經(jīng)營(yíng)周期長(zhǎng)，成本的資金時(shí)間價(jià)值凸顯重要性，投資收益率的細(xì)微變動(dòng)都可能對(duì)評(píng)估結(jié)果造成較大影響。

　　Secondly, due to the long operating cycle, the time value of cost and capital is highlighted, and even slight changes in investment returns may have a significant impact on the evaluation results.

　　三是經(jīng)營(yíng)周期長(zhǎng)導(dǎo)致對(duì)未來投入產(chǎn)出的預(yù)測(cè)難度增加，而收益法評(píng)估以未來投入產(chǎn)出預(yù)測(cè)為基礎(chǔ)，因此預(yù)測(cè)的精準(zhǔn)度會(huì)對(duì)評(píng)估結(jié)果產(chǎn)生重要作用。

　　The third reason is that the long operating cycle increases the difficulty of predicting future input-output, and the income approach evaluation is based on predicting future input-output, so the accuracy of the prediction will play an important role in the evaluation results.

　　森林資源資產(chǎn)價(jià)值的關(guān)聯(lián)特性

　　The correlation characteristics of forest resource asset value

　　森林的價(jià)值體現(xiàn)在林木、林地、森林景觀資產(chǎn)及與森林資源相關(guān)的其他資產(chǎn)中，林地價(jià)值的體現(xiàn)與林木、森林景觀及相關(guān)其他資產(chǎn)緊密相連。森林景觀資產(chǎn)價(jià)值依賴于森林、林地、林木等資源資產(chǎn)，森林生態(tài)價(jià)值的體現(xiàn)更是依托于森林系統(tǒng)整體。因此，評(píng)估森林資源資產(chǎn)時(shí)要重視其資產(chǎn)間的關(guān)聯(lián)性，明確評(píng)估對(duì)象和范圍，合理劃分森林、林木、林地、景觀、野生動(dòng)植物、人工林下經(jīng)濟(jì)等的價(jià)值。

　　The value of forests is reflected in trees, forest land, forest landscape assets, and other assets related to forest resources. The value of forest land is closely linked to trees, forest landscapes, and other related assets. The value of forest landscape assets depends on resource assets such as forests, forestland, and trees, while the manifestation of forest ecological value relies on the overall forest system. Therefore, when evaluating forest resource assets, it is important to pay attention to the interrelationships between their assets, clarify the evaluation objects and scope, and reasonably divide the values of forests, trees, forest land, landscapes, wildlife and plants, and economic activities under artificial forests.

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