森林景觀資源資產(chǎn)評估方法是結(jié)合森林景觀資源資產(chǎn)特點設(shè)計的，由市場法、收益法和成本法三條基本評估思路，以及相關(guān)衍生評估思路共同構(gòu)成的方法體系。

　　The method for evaluating forest landscape resource assets is designed based on the characteristics of forest landscape resource assets, consisting of three basic evaluation ideas: market approach, income approach, and cost approach, as well as related derivative evaluation ideas.

　　對森林景觀資源資產(chǎn)的評估，需要在結(jié)合森林景觀資源質(zhì)量評定的基礎(chǔ)上，綜合考慮評估目的、價值類型、評估時的市場條件和評估對象的實際狀況后，合理選擇評估方法，進行評定估算。

　　The evaluation of forest landscape resource assets requires a comprehensive consideration of the evaluation purpose, value type, market conditions at the time of evaluation, and the actual situation of the evaluation object, based on the evaluation of forest landscape resource quality. A reasonable evaluation method should be selected for evaluation estimation.

　　（一）“市場法”評估思路

　　（1） Market approach evaluation approach

　　1、市場法基本含義

　　1. Basic meaning of market law

　　市場法是以市場上相同或類似森林景觀資源資產(chǎn)的近期市場交易價格，經(jīng)過直接比較或類比分析以估算資產(chǎn)價值的方法。運用市場法要求選擇三個或三個以上森林景觀資源資產(chǎn)可比交易實例。

　　The market approach is a method of estimating asset value by directly comparing or analogically analyzing the recent market transaction prices of similar or identical forest landscape resource assets in the market. The market approach requires selecting three or more comparable trading instances of forest landscape resource assets.

　　2、市場法具體公式

　　2. Specific formula of market approach

　　式中：E —— 森林景觀資源資產(chǎn)評估值

　　In the formula: E - Forest landscape resource asset evaluation value

　　K1—— 景觀質(zhì)量調(diào)整系數(shù)

　　K1- Landscape Quality Adjustment Coefficient

　　K2—— 物價因素調(diào)整系數(shù)

　　K2- Price factor adjustment coefficient

　　G —— 所參照森林景觀資源資產(chǎn)單位面積市場價格

　　G - Market price per unit area of forest landscape resource assets referred to

　　S —— 委估森林景觀資源資產(chǎn)的面積

　　S - Area of forest landscape resource assets to be appraised

　　3、市場法的應(yīng)用特點

　　3. The application characteristics of market law

　　（1）通過市場法進行評估需要滿足兩個最基本的前提條件：一是有一個活躍的公開市場，二是公開市場上有可比的森林景觀資源資產(chǎn)交易案例。

　　(1) The evaluation through market approach requires two basic prerequisites: first, there is an active open market, and second, there are comparable forest landscape resource asset trading cases on the open market.

　　（2）市場法是資產(chǎn)評估中最為直接、最具說服力的評估方法之一。在森林景觀資源資產(chǎn)市場交易環(huán)境比較成熟、公開、有序，且有足夠數(shù)量可比交易案例以供參考的情況下，宜優(yōu)先選用此方法。

　　(2) The market approach is one of the most direct and persuasive evaluation methods in asset valuation. When the trading environment of forest landscape resource asset market is mature, open, orderly, and there are sufficient comparable trading cases for reference, this method should be given priority.

　　但是，目前國內(nèi)森林景觀資源資產(chǎn)公開市場交易案例較少，且由于其森林景觀的自然特性、周邊經(jīng)濟環(huán)境和經(jīng)營方式、目的的不同，給市場法的應(yīng)用帶來很多限制。

　　However, there are currently few cases of open market trading of forest landscape resource assets in China, and due to the different natural characteristics of forest landscapes, surrounding economic environments, management methods, and purposes, there are many limitations to the application of market law.

　　（二）“收益法”評估思路

　　（2） The evaluation approach of "income method"

　　1、收益法定義

　　1. Definition of income approach

　　收益法是將委估森林景觀資源資產(chǎn)未來經(jīng)營期內(nèi)各年的凈收益按一定的折現(xiàn)率折為現(xiàn)值，然后累計求和得出資產(chǎn)評估價值的方法。

　　The income method is a method of discounting the net income of the forest landscape resource assets to present value at a certain discount rate over the future operating period, and then cumulatively summing up to obtain the asset valuation value.

　　2、收益法具體公式

　　2. Specific formula of income method

　　式中：En —— 森林景觀資源資產(chǎn)評估值

　　In the formula: En - forest landscape resource asset evaluation value

　　Ri —— 森林景觀資源資產(chǎn)第i個收益期的預期凈收益額

　　Ri - Expected net income of forest landscape resource assets in the i-th income period

　　r —— 折現(xiàn)率

　　R - discount rate

　　n —— 評估年限

　　N - Evaluation period

　　3、收益法的衍生模式

　　3. The derivative model of income approach

　　（1）假設(shè)開發(fā)法模式

　　(1) Assuming the development method model

　　當委估森林景觀資源資產(chǎn)需要經(jīng)過一定的基礎(chǔ)性建設(shè)才能給經(jīng)營主體帶來經(jīng)濟利益時，可采用假設(shè)開發(fā)思路對其進行評估。

　　When the assessment of forest landscape resource assets requires certain basic construction to bring economic benefits to the operating entity, a hypothetical development approach can be used to evaluate them.

　　該思路首先需要按照合理的方式，預測評估對象達到預定可經(jīng)營狀態(tài)前所必需的初始開發(fā)投資，然后預測營運期內(nèi)評估對象各年經(jīng)營凈收益，最后將各年經(jīng)營凈收益扣減初始投資后的差額折現(xiàn)并累計求和，作為資產(chǎn)評估價值。

　　This approach first requires predicting the initial development investment necessary for the evaluated object to reach the predetermined operational state in a reasonable manner, then predicting the net operating income of the evaluated object for each year during the operation period, and finally discounting and accumulating the difference after deducting the initial investment from the net operating income for each year as the asset evaluation value.

　　按照假設(shè)開發(fā)的思路需注意：對委估景觀資源資產(chǎn)基礎(chǔ)開發(fā)建設(shè)的預測要依據(jù)科學和合法原則，可將委估森林景觀資源資產(chǎn)（森林公園或森林旅游景區(qū)）的《總體規(guī)劃》或《可行性研究報告》作為相關(guān)參考依據(jù)，并注意政策法規(guī)和當?shù)叵嚓P(guān)規(guī)劃、管理部門對該資產(chǎn)開發(fā)和利用的限制。

　　According to the assumed development approach, it is important to note that the prediction of the basic development and construction of the landscape resource assets to be evaluated should be based on scientific and legal principles. The "Overall Plan" or "Feasibility Study Report" of the evaluated forest landscape resource assets (forest parks or forest tourism scenic spots) can be used as relevant reference, and attention should be paid to the restrictions on the development and utilization of the assets by policies, regulations, and local planning and management departments.

　　（2）年金資本化模式

　　(2) Annuity capitalization model

　　運用收益法時，對有相對穩(wěn)定收益且收益年期無限的森林景觀資源資產(chǎn)，可采用年金資本化模式這種特殊表達形式進行價值評估：

　　When using the income approach, for forest landscape resource assets with relatively stable returns and unlimited return periods, the special expression form of annuity capitalization model can be used for value evaluation:

　　具體公式：

　　Specific formula:

　　式中：E —— 森林景觀資源資產(chǎn)評估值

　　In the formula: E - Forest landscape resource asset evaluation value

　　A —— 森林景觀資源資產(chǎn)年均凈收益額

　　A - Annual average net income of forest landscape resource assets

　　r —— 資本化率

　　R - Capitalization rate

　　（3）條件價值法模式

　　(3) Conditional Value Model

　　條件價值法也是以收益法為基礎(chǔ)的衍生技術(shù)方法，該方法是通過對游客進行問卷調(diào)查，測算游客對森林景觀的平均旅游支付意愿，并以此作為合理門票價格，從而獲得森林景觀資源資產(chǎn)評估值。

　　The contingent valuation method is also a derived technical method based on the income approach. This method calculates the average willingness of tourists to pay for forest landscapes through a questionnaire survey, and uses it as a reasonable ticket price to obtain the asset evaluation value of forest landscape resources.

　　運用條件價值法評估整個森林風景區(qū)的價值時，主要步驟如下：

　　When using the contingent valuation method to evaluate the value of the entire forest scenic area, the main steps are as follows:

　　首先，進行游客調(diào)查，得出游客對該景區(qū)門票的平均愿意支付值；

　　Firstly, conduct a tourist survey to determine the average willingness to pay for tickets to the scenic area;

　　其次，以該平均愿意支付值作為合理的門票價格，計算出景區(qū)的年門票收入，加上其它經(jīng)營項目的年預計收入，得出該景區(qū)的年總收入；

　　Secondly, using the average willingness to pay as a reasonable ticket price, calculate the annual ticket revenue of the scenic spot, and add the estimated annual revenue of other business projects to obtain the total annual revenue of the scenic spot;

　　再次，年總收入扣除各種成本費用即得景區(qū)的年純收益；

　　Once again, the annual net income of the scenic area is obtained by deducting various costs and expenses from the total annual revenue;

　　最后，將年均純收益折現(xiàn)后得出該森林風景區(qū)的評估值。

　　Finally, the evaluation value of the forest scenic area is obtained by discounting the annual average net income.

　　在評估實踐中，條件價值法的應(yīng)用存在如下局限性：

　　In evaluation practice, the application of contingent valuation method has the following limitations:

　　a).現(xiàn)行森林旅游景區(qū)的門票定價主要受制于經(jīng)營者的意愿和物價管理部門的調(diào)控，其定價受市場波動影響 較 小，受訪游客的支付意愿無法直接影響實際定價，也不能作為理性和客觀的定價參考依據(jù)；

　　a) The current ticket pricing of forest tourism scenic spots is mainly subject to the wishes of operators and the regulation of price management departments. Its pricing is less affected by market fluctuations, and the willingness of surveyed tourists to pay cannot directly affect the actual pricing, nor can it be used as a rational and objective pricing reference;

　　b).森林景觀資源資產(chǎn)有別于機器設(shè)備、建筑物等其它種類資產(chǎn)，其具有區(qū)域壟斷性和資源稀缺性，其門票定價并不是一種完全競爭市場條件下的價格。因此，不能僅僅以游客的支付意愿確認門票的價格。

　　b) Forest landscape resource assets are different from other types of assets such as machinery and equipment, buildings, etc. They have regional monopoly and resource scarcity, and their ticket pricing is not a price under perfectly competitive market conditions. Therefore, the price of tickets cannot be confirmed solely based on the willingness of tourists to pay.

　　c).該方法下，調(diào)查數(shù)據(jù)的分析質(zhì)量取決于調(diào)查問卷的設(shè)計和調(diào)查樣本的數(shù)量，在評估實務(wù)操作中，為有效實施調(diào)查取得足夠樣本數(shù)量，需要耗費大量人力和時間，實際可操作性有限。

　　c) Under this method, the quality of survey data analysis depends on the design of the survey questionnaire and the number of survey samples. In evaluating practical operations, obtaining sufficient sample size for effective implementation of the survey requires a lot of manpower and time, and the practicality is limited.

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