林業資產價格評估是指評估人員依照相關法律條款、行業規范及資產評估準則，在特定的評估基準時間點，針對特定目的和條件下的林業資產價值展開分析與估算，并出具專業評估意見的行為及過程。

　　Forestry asset price evaluation refers to the behavior and process in which evaluators analyze and estimate the value of forestry assets under specific purposes and conditions at specific evaluation benchmark time points in accordance with relevant legal provisions, industry standards, and asset evaluation criteria, and provide professional evaluation opinions.

　　林業資產評估是整體資產評估體系中的重要組成部分，其評估對象為森林資源中符合資產屬性的部分（即林業資產），核心是對其市場價值進行判斷。

　　Forestry asset evaluation is an important component of the overall asset evaluation system, which evaluates the parts of forest resources that meet asset attributes (i.e. forestry assets), and the core is to judge their market value.

　　林業資產價格評估是一項兼具技術性與政策性的專業工作。從業者不僅需要掌握通用資產評估的理論與方法，還需熟悉森林資源自身獨特的生長規律、林業經營技術及資源調查方法等專業知識，其知識體系既涵蓋林學、采伐運輸等領域的專業內容，也涉及經濟學、法學、管理學等多學科知識，需要多領域專業力量協同參與。

　　The evaluation of forestry asset prices is a professional work that combines technical and policy aspects. Practitioners not only need to master the theory and methods of general asset valuation, but also need to be familiar with the unique growth laws of forest resources, forestry management techniques, and resource investigation methods. Their knowledge system covers professional content in forestry, logging and transportation, as well as multidisciplinary knowledge such as economics, law, and management, requiring the collaborative participation of professional forces from multiple fields.

　　與一般資產評估相比，林業資產價格評估具有動態性與市場化的特點。作為能產生經濟收益的資源，林業資產的價值由特定時期內形成該資產所需的社會必要勞動時間決定，其價格作為價值的貨幣表現形式，會受到市場供求關系等客觀因素的影響。因此，在特定時間和地點對某一林業資產進行的評估結果，可能與其實際價值存在一定差異。

　　Compared with general asset valuation, forestry asset price valuation has dynamic and market-oriented characteristics. As a resource that can generate economic benefits, the value of forestry assets is determined by the socially necessary labor time required to form the asset during a specific period. Its price, as a monetary expression of value, is influenced by objective factors such as market supply and demand. Therefore, the evaluation results of a forestry asset at a specific time and place may differ from its actual value to some extent.

　　林業資產評估服務于特定目的，同一林業資產若評估目的不同，所采用的評估標準和方法可能存在差異，最終得出的評估結果也會有所不同。從本質上看，林業資產價格評估的結論是一種基于外部環境、技術可行性及經濟合理性的專業判斷，會隨各類影響因素的變化而調整，這也構成了林業資產價格評估的特殊屬性。

　　Forestry asset evaluation serves specific purposes. If the evaluation purposes of the same forestry asset are different, there may be differences in the evaluation standards and methods used, and the final evaluation results may also vary. Essentially, the conclusion of forestry asset price evaluation is a professional judgment based on external environment, technical feasibility, and economic rationality, which will be adjusted according to changes in various influencing factors. This also constitutes a special attribute of forestry asset price evaluation.

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