《森林資源資產評估管理暫行規定》是由財政部、國家林業局于2006年12月25日以財企〔2006〕529號印發，自2007年1月1日起施行的規定。該規定旨在加強森林資源資產評估管理工作，規范森林資源資產評估行為，維護社會公共利益和資產評估各方當事人的合法權益。以下是該規定的主要內容：

　　The "Interim Regulations on the Evaluation and Management of Forest Resource Assets" on Baidu Scope were issued by the Ministry of Finance and the State Forestry Administration on December 25, 2006, with the number Caiqi [2006] 529, and came into effect on January 1, 2007. This regulation aims to strengthen the management of forest resource asset assessment, regulate the behavior of forest resource asset assessment, safeguard the public interest and the legitimate rights and interests of all parties involved in asset assessment. The following are the main contents of the regulation:

　　一、定義與適用范圍

　　1、 Definition and Scope of Application

　　定義：森林資源資產包括森林、林木、林地、森林景觀資產以及與森林資源相關的其他資產。森林資源資產評估是指評估人員依據相關法律、法規和資產評估準則，在評估基準日，對特定目的和條件下的森林資源資產價值進行分析、估算，并發表專業意見的行為和過程。

　　Definition: Forest resource assets include forests, trees, forest land, forest landscape assets, and other assets related to forest resources. Forest resource asset assessment refers to the behavior and process in which assessors analyze and estimate the value of forest resource assets under specific purposes and conditions based on relevant laws, regulations, and asset assessment criteria on the assessment reference date, and provide professional opinions.

　　適用范圍：在中華人民共和國境內從事森林資源資產評估，除法律、法規另有規定外，適用本規定。

　　Scope of application: This regulation applies to forest resource asset assessment conducted within the territory of the People's Republic of China, unless otherwise provided by laws and regulations.

　　二、評估原則

　　2、 Evaluation principles

　　森林資源資產評估應遵循真實性、科學性、可行性原則。真實性要求評估結果必須真實反映森林資源的價值；科學性要求評估方法和技術手段必須科學合理；可行性要求評估過程必須考慮實際操作的可能性。

　　The evaluation of forest resource assets should follow the principles of authenticity, scientificity, and feasibility. Authenticity requires that the evaluation results must truly reflect the value of forest resources; Scientificity requires that evaluation methods and technical means must be scientifically reasonable; The feasibility assessment process must consider the possibility of actual operation.

　　三、評估機構與人員

　　3、 Assessment agencies and personnel

　　評估機構：從事國有森林資源資產評估業務的資產評估機構，應具有財政部門頒發的資產評估資格，并有2名以上（含2名）森林資源資產評估專家參加，方可開展國有森林資源資產評估業務。

　　Assessment agency: Asset assessment agencies engaged in state-owned forest resource asset assessment business shall have the qualification for asset assessment issued by the financial department and have at least 2 (including 2) forest resource asset assessment experts to participate in order to carry out state-owned forest resource asset assessment business.

　　評估人員：森林資源資產評估專家由國家林業局與中國資產評估協會共同評審認定。簽字的注冊資產評估師與森林資源資產評估專家應對森林資源資產評估報告承擔相應的責任。

　　Assessor: Forest resource asset assessment experts are jointly evaluated and recognized by the State Forestry Administration and the China Asset Appraisal Association. The registered asset appraiser and forest resource asset appraisal expert who sign shall bear corresponding responsibilities for the forest resource asset appraisal report.

　　四、評估范圍與程序

　　4、 Scope and Procedure of Evaluation

　　評估范圍：

　　Assessment scope:

　　國有森林資源資產占有單位在涉及森林資源資產轉讓、置換、出資進行中外合資或者合作、股份經營或者聯營、租賃經營、抵押貸款、擔保或償還債務以及收購非國有森林資源資產等情形時，應當進行資產評估。

　　When state-owned forest resource asset owners are involved in the transfer, exchange, investment in Sino foreign joint ventures or cooperation, shareholding or joint ventures, leasing operations, mortgage loans, guarantees or debt repayment, and acquisition of non-state-owned forest resource assets, they should conduct asset evaluation.

　　非國有森林資源資產是否進行資產評估，由當事人自行決定，但涉及國家重點公益林的，需實行核準制。

　　Whether non-state-owned forest resource assets should be evaluated is up to the parties involved, but if it involves national key public welfare forests, an approval system must be implemented.

　　評估程序：通常包括明確評估目的、確定評估范圍、選擇評估方法、收集評估資料、進行實地調查、估算資產價值、編寫評估報告等步驟。具體評估方法可能包括市場比較法、收益法、成本法等，根據森林資源的特點和評估目的選擇適用。

　　Evaluation procedure: usually includes steps such as clarifying the evaluation purpose, determining the evaluation scope, selecting evaluation methods, collecting evaluation data, conducting field investigations, estimating asset value, and writing evaluation reports. Specific evaluation methods may include market comparison method, income method, cost method, etc., which are selected and applied according to the characteristics of forest resources and evaluation purposes.

　　五、核準與備案

　　5、 Approval and filing

　　國有森林資源資產評估：實行核準制和備案制。東北、內蒙古重點國有林區森林資源資產評估項目以及涉及國家重點公益林的國有森林資源資產評估項目，實行核準制，由國務院林業主管部門核準或授權核準。其他國有森林資源資產評估項目，可由省級林業主管部門規定實行核準制或備案制。

　　State owned forest resource asset evaluation: Implement approval and filing systems. The evaluation projects of forest resources assets in key state-owned forest areas in Northeast China and Inner Mongolia, as well as those involving national key public welfare forests, shall implement an approval system and be approved or authorized by the competent forestry department of the State Council. Other state-owned forest resource asset evaluation projects may be subject to approval or filing systems as stipulated by the provincial forestry authorities.

　　非國有森林資源資產評估：涉及國家重點公益林的，實行核準制。其他評估項目是否實行備案制，由省級林業主管部門決定。

　　Assessment of non-state-owned forest resource assets: For those involving national key public welfare forests, an approval system shall be implemented. Whether to implement a filing system for other evaluation projects shall be decided by the provincial forestry regulatory department.

　　六、監督與管理

　　6、 Supervision and Management

　　森林資源資產評估工作由財政部門和林業主管部門按照各自的職責進行管理和監督。評估機構和評估人員應遵守相關法律法規和資產評估準則，保持獨立性，確保評估結果的公正性和客觀性。

　　The assessment of forest resource assets is managed and supervised by the finance department and the forestry regulatory department according to their respective responsibilities. Evaluation agencies and evaluators should comply with relevant laws, regulations, and asset evaluation standards, maintain independence, and ensure the fairness and objectivity of evaluation results.

　　七、有效期與參考依據

　　7、 Validity period and reference basis

　　有效期：經核準或備案的森林資源資產評估結果有效期為自評估基準日起1年。

　　Validity period: The approved or filed forest resource asset assessment results are valid for one year from the self-assessment benchmark date.

　　參考依據：國有森林資源資產占有單位在進行與資產評估相應的經濟行為時，應當以核準或備案的資產評估結果為作價參考依據。

　　Reference basis: When state-owned forest resource asset owners engage in economic activities corresponding to asset evaluation, they should use the approved or filed asset evaluation results as the pricing reference basis.

　　綜上所述，《森林資源資產評估管理暫行規定》為森林資源資產評估提供了明確的指導原則和操作規范，有助于保障森林資源資產評估的準確性和公正性。

　　In summary, the Interim Provisions on the Evaluation and Management of Forest Resource Assets provide clear guiding principles and operational norms for forest resource asset evaluation, which helps to ensure the accuracy and fairness of forest resource asset evaluation.

　　本文由 森林資源資產評估  友情奉獻.更多有關的知識請點擊   http://www.readstietime.com/  真誠的態度.為您提供為全面的服務.更多有關的知識我們將會陸續向大家奉獻.敬請期待.

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