在開展森林資源資產(chǎn)評(píng)估工作時(shí)，完備且準(zhǔn)確的資料是確保評(píng)估結(jié)果科學(xué)、可靠的重要基礎(chǔ)。相關(guān)資料的收集與準(zhǔn)備，涵蓋委托方提交的特定材料，以及評(píng)估過(guò)程中需主動(dòng)收集的各類信息，具體內(nèi)容如下詳述。

　　Complete and accurate information is an important foundation for ensuring the scientific and reliable evaluation results when conducting forest resource asset assessments. The collection and preparation of relevant materials, including specific materials submitted by the client, as well as various types of information that need to be actively collected during the evaluation process, are detailed below.

　?。ㄒ唬┪蟹叫杼峤坏南嚓P(guān)材料

　　（1） Relevant materials to be submitted by the client

　　1. 森林資源明細(xì)清單

　　1. Detailed List of Forest Resources

　　森林資源明細(xì)清單的編制，必須以可靠的森林資源調(diào)查成果為依據(jù)。這些成果包括森林資源規(guī)劃設(shè)計(jì)調(diào)查、作業(yè)設(shè)計(jì)調(diào)查，或是專門為評(píng)估、核算工作開展的專項(xiàng)調(diào)查資料，也可參考已有的森林資源檔案等。編制時(shí)，應(yīng)將清單細(xì)化至最小單位 —— 小班，確保森林資源信息的精準(zhǔn)呈現(xiàn)。

　　The compilation of a detailed list of forest resources must be based on reliable forest resource survey results. These achievements include forest resource planning and design surveys, job design surveys, or specialized survey materials for evaluation and accounting work, as well as reference to existing forest resource archives. When compiling, the list should be refined to the smallest unit - the small group, to ensure accurate presentation of forest resource information.

　　針對(duì)在評(píng)估、核算有效期內(nèi)計(jì)劃進(jìn)行采伐的森林資源，其清單編制需嚴(yán)格依據(jù)采伐作業(yè)設(shè)計(jì)調(diào)查成果。倘若因客觀條件限制，無(wú)法獲取基于采伐作業(yè)設(shè)計(jì)調(diào)查成果編制的森林資源清單，委托方需詳細(xì)說(shuō)明未能獲取的原因，并分析這一情況對(duì)評(píng)估、核算結(jié)果可能產(chǎn)生的影響。

　　The list of forest resources planned for logging during the evaluation and accounting validity period must be strictly based on the survey results of logging operation design. If, due to objective limitations, it is not possible to obtain a forest resource inventory based on the survey results of logging operation design, the commissioning party shall provide a detailed explanation of the reasons for the inability to obtain it and analyze the possible impact of this situation on the evaluation and accounting results.

　　對(duì)于古樹名木、零星分布且具有高價(jià)值的珍貴樹木，以及森林景觀、林下動(dòng)植物資源等特殊資產(chǎn)，應(yīng)根據(jù)專業(yè)的調(diào)查資料，單獨(dú)編制資產(chǎn)清單，以便準(zhǔn)確反映其價(jià)值特性。

　　For ancient and famous trees, rare trees with scattered distribution and high value, as well as special assets such as forest landscapes and understory flora and fauna resources, a separate asset list should be compiled based on professional survey data to accurately reflect their value characteristics.

　　2. 其他必要相關(guān)材料

　　2. Other necessary related materials

　　除森林資源清單外，委托方還需提交以下相關(guān)材料：

　　In addition to the forest resource inventory, the client also needs to submit the following relevant materials:

　　a) 能夠證明森林資源權(quán)屬的文件，如林權(quán)證書、不動(dòng)產(chǎn)權(quán)證，或其他具有法律效力的權(quán)屬證明文件；

　　a) Documents that can prove the ownership of forest resources, such as forest ownership certificates, real estate certificates, or other legally binding ownership certificates;

　　b) 涵蓋評(píng)估、核算范圍內(nèi)的森林資源圖面資料，這些資料有助于直觀呈現(xiàn)森林資源的空間分布、面積范圍等信息；

　　b) Forest resource map data covering the scope of assessment and accounting, which helps to visually present information such as spatial distribution and area range of forest resources;

　　c) 有關(guān)具有特殊經(jīng)濟(jì)價(jià)值的林木種類、數(shù)量和質(zhì)量的詳細(xì)材料，為準(zhǔn)確評(píng)估該部分資產(chǎn)價(jià)值提供支撐；

　　c) Detailed materials on the types, quantities, and qualities of trees with special economic value, providing support for accurately evaluating the value of these assets;

　　d) 根據(jù)評(píng)估、核算目的，要求委托方必須提交的其他相關(guān)材料，以滿足評(píng)估工作的特定需求。

　　d) According to the purpose of evaluation and accounting, the client is required to submit other relevant materials to meet the specific needs of the evaluation work.

　　（二）評(píng)估過(guò)程需收集的資料

　?。?） Data to be collected during the evaluation process

　　在評(píng)估工作開展過(guò)程中，評(píng)估人員需廣泛收集各類資料，具體內(nèi)容如下：

　　During the evaluation process, evaluators need to collect a wide range of materials, including the following:

　　營(yíng)林生產(chǎn)領(lǐng)域所遵循的技術(shù)標(biāo)準(zhǔn)，以及與之相關(guān)的成本費(fèi)用資料，這些資料對(duì)評(píng)估森林培育成本至關(guān)重要；

　　The technical standards followed in the field of forest production, as well as the related cost information, are crucial for evaluating the cost of forest cultivation;

　　木材生產(chǎn)、銷售環(huán)節(jié)涉及的各項(xiàng)成本費(fèi)用資料，有助于了解木材生產(chǎn)經(jīng)營(yíng)的經(jīng)濟(jì)狀況；

　　The cost and expense information involved in the production and sales of timber can help understand the economic situation of timber production and operation;

　　當(dāng)?shù)卦谏峙嘤?、森林采伐和基本建設(shè)等方面的技術(shù)經(jīng)濟(jì)指標(biāo)，為評(píng)估工作提供區(qū)域性參考依據(jù)；

　　The local technical and economic indicators in forest cultivation, forest logging, and basic construction provide regional reference basis for evaluation work;

　　記錄森林培育過(guò)程的賬面歷史成本資料，能夠反映森林資源資產(chǎn)的歷史投入情況；

　　Recording the historical cost data of forest cultivation process can reflect the historical investment of forest resource assets;

　　評(píng)估基準(zhǔn)日時(shí)，市場(chǎng)上各種規(guī)格木材、林副產(chǎn)品的價(jià)格信息，以及在銷售過(guò)程中所涉及的稅費(fèi)征收標(biāo)準(zhǔn)，這是評(píng)估資產(chǎn)市場(chǎng)價(jià)值的關(guān)鍵數(shù)據(jù)；

　　On the benchmark date, the price information of various specifications of timber and forest by-products in the market, as well as the tax and fee collection standards involved in the sales process, are key data for evaluating the market value of assets;

　　當(dāng)?shù)丶爸苓叺貐^(qū)林地使用權(quán)出讓、轉(zhuǎn)讓和出租的價(jià)格資料，為評(píng)估林地使用權(quán)價(jià)值提供參照；

　　Price data for the transfer, assignment, and rental of forest land use rights in the local and surrounding areas, providing reference for evaluating the value of forest land use rights;

　　當(dāng)?shù)丶爸苓叺貐^(qū)林業(yè)生產(chǎn)投資收益率，用于評(píng)估森林資源資產(chǎn)的投資回報(bào)情況；

　　The investment return rate of forestry production in the local and surrounding areas is used to evaluate the investment return of forest resource assets;

　　各樹種的生長(zhǎng)過(guò)程表、生長(zhǎng)模型、收獲預(yù)測(cè)等資料，能夠輔助預(yù)測(cè)森林資源的未來(lái)生長(zhǎng)和收益情況；

　　The growth process table, growth model, harvest prediction and other data of various tree species can assist in predicting the future growth and benefits of forest resources;

　　開展評(píng)估工作所需使用的立木材積表、原木材積表、材種出材率表、立地指數(shù)表等測(cè)樹經(jīng)營(yíng)數(shù)表資料，這些數(shù)表是計(jì)算森林資源數(shù)量和質(zhì)量的重要工具；

　　The tree management data tables such as standing timber volume table, log volume table, timber yield table, and site index table required for conducting evaluation work are important tools for calculating the quantity and quality of forest resources;

　　若進(jìn)行森林景觀資產(chǎn)評(píng)估，需重點(diǎn)關(guān)注項(xiàng)目區(qū)的景觀資源資料，以及相關(guān)規(guī)劃文件、可行性研究報(bào)告、項(xiàng)目建設(shè)進(jìn)度情況，同時(shí)收集財(cái)務(wù)制度和能夠反映項(xiàng)目建設(shè)、經(jīng)營(yíng)狀況的其他相關(guān)資料；

　　If conducting forest landscape asset assessment, it is necessary to focus on the landscape resource information of the project area, as well as relevant planning documents, feasibility study reports, project construction progress, and collect financial systems and other relevant information that can reflect the project construction and operation status;

　　當(dāng)涉及非經(jīng)濟(jì)資產(chǎn)核算時(shí)，需收集項(xiàng)目區(qū)的氣象、水文、生態(tài)環(huán)境監(jiān)測(cè)數(shù)據(jù)，以及其他相關(guān)的社會(huì)公共資源數(shù)據(jù)集，以全面評(píng)估非經(jīng)濟(jì)資產(chǎn)價(jià)值；

　　When it comes to non economic asset accounting, it is necessary to collect meteorological, hydrological, ecological environment monitoring data in the project area, as well as other relevant social public resource datasets, to comprehensively evaluate the value of non economic assets;

　　其他與評(píng)估、核算工作有關(guān)的資料，確保評(píng)估工作全面、準(zhǔn)確地開展。

　　Other materials related to evaluation and accounting work to ensure comprehensive and accurate implementation of evaluation work.

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