林業(yè)資產(chǎn)價(jià)格評(píng)估：森林資源資產(chǎn)價(jià)值計(jì)量研究

　　Valuation of Forestry Assets: A Study on the Measurement of Forest Resource Asset Value

　　【摘　要】 在建立自然資源資產(chǎn)核算體系、編制自然資源資產(chǎn)負(fù)債表的背景下，森林資源資產(chǎn)核算中的價(jià)值計(jì)量成為亟須解決的問(wèn)題。文章在梳理現(xiàn)有森林資源資產(chǎn)核算及價(jià)值計(jì)量研究的基礎(chǔ)上，分析了我國(guó)行政區(qū)域森林資源資產(chǎn)核算體系下森林資源資產(chǎn)價(jià)值計(jì)量的目標(biāo)，提出為實(shí)現(xiàn)價(jià)值計(jì)量目標(biāo)，應(yīng)采用公允價(jià)值作為森林資源資產(chǎn)核算的價(jià)值計(jì)量屬性；針對(duì)現(xiàn)有森林資源資產(chǎn)公允價(jià)值計(jì)量方法的不足，按照兼顧計(jì)量精度與計(jì)量效率的原則，提出了采用質(zhì)量?jī)r(jià)值法進(jìn)行價(jià)值計(jì)量的技術(shù)路徑，設(shè)計(jì)了通過(guò)對(duì)森林資源資產(chǎn)進(jìn)行質(zhì)量分級(jí)、抽樣評(píng)估計(jì)算各質(zhì)量級(jí)別平均單價(jià)，進(jìn)而計(jì)算出各級(jí)別公允價(jià)值的計(jì)量技術(shù)方法，并對(duì)B縣森林資源資產(chǎn)價(jià)值計(jì)量進(jìn)行了案例研究。

　　In the context of establishing a natural resource asset accounting system and compiling a natural resource balance sheet, the value measurement in forest resource asset accounting has become an urgent problem to be solved. On the basis of reviewing the existing research on forest resource asset accounting and value measurement, this article analyzes the objectives of forest resource asset value measurement under the administrative regional forest resource asset accounting system in China, and proposes that in order to achieve the value measurement objectives, fair value should be adopted as the value measurement attribute of forest resource asset accounting; In response to the shortcomings of the existing fair value measurement methods for forest resource assets, a technical path of using the quality value method for value measurement is proposed based on the principle of balancing measurement accuracy and efficiency. A measurement technology method is designed to classify the quality of forest resource assets, sample evaluate and calculate the average unit price of each quality level, and then calculate the fair value of each level. A case study is conducted on the value measurement of forest resource assets in County B.

　　近年來(lái)，我國(guó)高度重視自然資源資產(chǎn)管理工作，逐步開(kāi)展行政區(qū)域的自然資源資產(chǎn)核算并探索編制自然資源資產(chǎn)負(fù)債表。森林資源資產(chǎn)是重要的自然資源資產(chǎn)類型，森林資源資產(chǎn)核算是自然資源資產(chǎn)核算的重要組成部分，進(jìn)行科學(xué)合理的價(jià)值計(jì)量是開(kāi)展森林資源資產(chǎn)核算的關(guān)鍵技術(shù)環(huán)節(jié)。目前我國(guó)生物資產(chǎn)會(huì)計(jì)準(zhǔn)則規(guī)定林木資產(chǎn)采用成本計(jì)量屬性，森林資源資產(chǎn)評(píng)估技術(shù)也趨于成熟，但如何將現(xiàn)有成果應(yīng)用于行政區(qū)域森林資源資產(chǎn)核算進(jìn)行價(jià)值計(jì)量還有待研究。本文基于對(duì)已有森林資源資產(chǎn)核算及價(jià)值計(jì)量研究的分析，探討行政區(qū)域森林資源資產(chǎn)核算的價(jià)值計(jì)量屬性，并研究設(shè)計(jì)兼顧計(jì)量精度與效率的森林資源資產(chǎn)價(jià)值計(jì)量方法，以期為推進(jìn)行政區(qū)域森林資源資產(chǎn)核算工作提供會(huì)計(jì)理論和技術(shù)支持。

　　In recent years, China has attached great importance to the management of natural resource assets, gradually carrying out natural resource asset accounting in administrative regions and exploring the preparation of natural resource balance sheets. Forest resource assets are an important type of natural resource asset, and forest resource asset accounting is an important component of natural resource asset accounting. Scientific and reasonable value measurement is a key technical link in carrying out forest resource asset accounting. At present, the accounting standards for biological assets in China stipulate that forest assets adopt cost measurement attributes, and the evaluation technology for forest resource assets is also becoming mature. However, how to apply existing achievements to the accounting of forest resource assets in administrative regions for value measurement still needs to be studied. This article is based on the analysis of existing research on forest resource asset accounting and value measurement, exploring the value measurement attributes of administrative region forest resource asset accounting, and researching and designing a forest resource asset value measurement method that balances measurement accuracy and efficiency, in order to provide accounting theory and technical support for promoting administrative region forest resource asset accounting work.

　　一、研究基礎(chǔ)

　　1、 Research Fundamentals

　　國(guó)外自然資源核算主要體現(xiàn)在宏觀環(huán)境經(jīng)濟(jì)核算方面，其標(biāo)志性成果是聯(lián)合國(guó)等機(jī)構(gòu)發(fā)布的《環(huán)境經(jīng)濟(jì)綜合核算體系2012——中心框架》（SEEA-2012）。環(huán)境經(jīng)濟(jì)核算的目的是將資源環(huán)境因素納入國(guó)民核算賬戶體系，反映資源環(huán)境與經(jīng)濟(jì)的相互影響。2013年，我國(guó)開(kāi)始探索政府層面森林資源資產(chǎn)核算，2015年發(fā)布了《中國(guó)森林資源核算報(bào)告》，對(duì)全國(guó)和各省林地、林木資產(chǎn)進(jìn)行實(shí)物量和價(jià)值量核算，形成了國(guó)家層面森林資源資產(chǎn)統(tǒng)計(jì)核算的技術(shù)體系。黨的十八屆三中全會(huì)提出編制自然資源資產(chǎn)負(fù)債表，此后，有學(xué)者提出應(yīng)按照會(huì)計(jì)核算邏輯開(kāi)展自然資源資產(chǎn)核算及資產(chǎn)負(fù)債表編制研究。編制自然資源資產(chǎn)負(fù)債表，開(kāi)展行政區(qū)域自然資源資產(chǎn)核算，是立足于我國(guó)經(jīng)濟(jì)發(fā)展和環(huán)境保護(hù)現(xiàn)狀提出的具有針對(duì)性的制度和措施，其立意是從保護(hù)與合理利用自然資源資產(chǎn)的角度，核算行政區(qū)域內(nèi)自然資源資產(chǎn)狀況，反映各級(jí)政府受托責(zé)任的履行情況。

　　Foreign natural resource accounting is mainly reflected in macro environmental economic accounting, and its landmark achievement is the "Integrated Environmental and Economic Accounting System 2012- Central Framework" (SEEA-2012) released by the United Nations and other agencies. The purpose of environmental economic accounting is to incorporate resource and environmental factors into the national accounting system, reflecting the mutual influence between resources, environment, and economy. In 2013, China began exploring the accounting of forest resource assets at the government level. In 2015, the "China Forest Resource Accounting Report" was released, which conducted physical and value accounting of forest land and tree assets at the national and provincial levels, forming a technical system for national level forest resource asset statistical accounting. The Third Plenum of the 18th Central Committee of the Communist Party of China proposed the compilation of a natural resource balance sheet. Subsequently, some scholars suggested that research on natural resource asset accounting and balance sheet compilation should be carried out in accordance with accounting logic. The preparation of a natural resource balance sheet and the implementation of accounting for natural resource assets in administrative regions are targeted systems and measures proposed based on the current situation of China's economic development and environmental protection. The intention is to account for the status of natural resource assets in administrative regions from the perspective of protecting and rational utilization of natural resource assets, and reflect the fulfillment of entrusted responsibilities by governments at all levels.

　　森林資源資產(chǎn)價(jià)值計(jì)量分為微觀企業(yè)視角和宏觀政府視角，不同的計(jì)量目標(biāo)采用的計(jì)量模式不同。我國(guó)《企業(yè)會(huì)計(jì)準(zhǔn)則第5號(hào)——生物資產(chǎn)》（CAS 5）采用了歷史成本計(jì)量屬性計(jì)量林木資產(chǎn)的價(jià)值。歷史成本計(jì)量雖然具有可稽核性與客觀性，但低估了林木資產(chǎn)的價(jià)值，沒(méi)有對(duì)林木資產(chǎn)自然生長(zhǎng)引起的資產(chǎn)增值予以確認(rèn)和計(jì)量。此外，企業(yè)會(huì)計(jì)準(zhǔn)則受微觀主體的制約，在天然的森林資源資產(chǎn)價(jià)值計(jì)量方面存在局限性。基于行政區(qū)域森林資源資產(chǎn)核算的價(jià)值計(jì)量應(yīng)當(dāng)將傳統(tǒng)的微觀企業(yè)會(huì)計(jì)擴(kuò)展到宏觀政府會(huì)計(jì)領(lǐng)域。公允價(jià)值計(jì)量屬性能夠滿足政府對(duì)森林資源資產(chǎn)核算的需要，而使用森林資源資產(chǎn)評(píng)估方法可滿足公允價(jià)值計(jì)量對(duì)可靠性的要求。森林資源資產(chǎn)價(jià)值評(píng)估方法主要有市場(chǎng)法、收益還原法、成本費(fèi)用法、重置成本法等，評(píng)估技術(shù)趨于成熟。由于會(huì)計(jì)計(jì)量與資產(chǎn)評(píng)估的目標(biāo)、信息質(zhì)量特征和計(jì)量屬性有較多的相似性，可以在會(huì)計(jì)理論和資產(chǎn)評(píng)估方法的基礎(chǔ)上構(gòu)建森林資源資產(chǎn)核算估價(jià)技術(shù)體系。

　　The measurement of forest resource asset value can be divided into micro enterprise perspective and macro government perspective, and different measurement targets adopt different measurement models. China's Enterprise Accounting Standard No. 5- Biological Assets (CAS 5) adopts the historical cost measurement attribute to measure the value of forest assets. Although historical cost measurement has auditability and objectivity, it underestimates the value of forest assets and fails to recognize and measure the asset appreciation caused by natural growth of forest assets. In addition, the enterprise accounting standards are constrained by micro entities and have limitations in measuring the value of natural forest resource assets. The value measurement based on the accounting of forest resource assets in administrative regions should extend traditional micro enterprise accounting to the macro government accounting field. The fair value measurement attribute can meet the government's needs for forest resource asset accounting, while the use of forest resource asset evaluation methods can meet the reliability requirements of fair value measurement. The main methods for evaluating the value of forest resource assets include market method, income restoration method, cost and expense method, reset cost method, etc. The evaluation techniques are becoming more mature. Due to the similarities in objectives, information quality characteristics, and measurement attributes between accounting measurement and asset valuation, a forest resource asset accounting and valuation technology system can be constructed based on accounting theory and asset valuation methods.

　　我國(guó)生態(tài)文明建設(shè)和自然資源資產(chǎn)管理對(duì)自然資源資產(chǎn)核算提出了新需求，基于行政區(qū)域政府管理活動(dòng)的森林資源資產(chǎn)核算與微觀企業(yè)會(huì)計(jì)核算不完全相同，需要考慮現(xiàn)有價(jià)值計(jì)量方法在行政區(qū)域森林資源資產(chǎn)核算中的適用性。現(xiàn)有相關(guān)文獻(xiàn)側(cè)重于探討森林資源資產(chǎn)負(fù)債表的框架結(jié)構(gòu)，價(jià)值計(jì)量問(wèn)題僅作為資產(chǎn)負(fù)債表編制中的一個(gè)環(huán)節(jié)，缺乏深入研究，大多簡(jiǎn)單羅列森林資源資產(chǎn)評(píng)估方法，并沒(méi)有考慮在行政區(qū)域核算中應(yīng)用的可行性和核算的需求邏輯。因此，應(yīng)根據(jù)我國(guó)森林資源資產(chǎn)管理與核算的需求，確定森林資源資產(chǎn)價(jià)值計(jì)量屬性，設(shè)計(jì)森林資源資產(chǎn)價(jià)值計(jì)量方法，構(gòu)建既能滿足計(jì)量過(guò)程規(guī)范性和計(jì)量結(jié)果可靠性要求，又在實(shí)踐中具有可操作性的價(jià)值計(jì)量技術(shù)。

　　The construction of ecological civilization and natural resource asset management in our country have put forward new demands for natural resource asset accounting. Forest resource asset accounting based on administrative regional government management activities is not completely the same as micro enterprise accounting, and the applicability of existing value measurement methods in administrative regional forest resource asset accounting needs to be considered. The existing relevant literature focuses on exploring the framework structure of forest resource balance sheets, and the issue of value measurement is only one link in the preparation of balance sheets, lacking in-depth research. Most of them simply list forest resource asset evaluation methods, without considering the feasibility and accounting logic of their application in administrative regional accounting. Therefore, according to the needs of forest resource asset management and accounting in China, the measurement attributes of forest resource asset value should be determined, the measurement methods of forest resource asset value should be designed, and a value measurement technology that can meet the requirements of standardization in the measurement process and reliability of measurement results, as well as operability in practice, should be constructed.

　　二、森林資源資產(chǎn)價(jià)值計(jì)量屬性

　　2、 Measurement attributes of forest resource asset value

　　（一）價(jià)值計(jì)量目標(biāo)

　　（1） Value measurement objective

　　森林資源資產(chǎn)核算是對(duì)一定空間范圍內(nèi)森林資源資產(chǎn)的存量及其變動(dòng)情況進(jìn)行確認(rèn)、計(jì)量和報(bào)告。森林資源資產(chǎn)是經(jīng)濟(jì)社會(huì)可持續(xù)發(fā)展的重要物質(zhì)基礎(chǔ)，兼具經(jīng)濟(jì)效益和生態(tài)效益，具有較強(qiáng)的公共資源屬性，因此需要政府代表公共利益對(duì)行政區(qū)域范圍內(nèi)的森林資源資產(chǎn)進(jìn)行科學(xué)保護(hù)、開(kāi)發(fā)和利用。為了加強(qiáng)自然資源資產(chǎn)與環(huán)境管理，落實(shí)各級(jí)政府的管理責(zé)任，黨的十八屆三中全會(huì)提出編制自然資源資產(chǎn)負(fù)債表，對(duì)領(lǐng)導(dǎo)干部實(shí)行自然資源資產(chǎn)離任審計(jì)。加強(qiáng)森林資源資產(chǎn)管理，需要在政府層面建立森林資源資產(chǎn)核算體系，對(duì)行政區(qū)域的森林資源資產(chǎn)進(jìn)行連續(xù)核算，動(dòng)態(tài)反映各級(jí)政府對(duì)森林資源資產(chǎn)管理和生態(tài)環(huán)境建設(shè)受托責(zé)任的履行情況[4]。

　　Forest resource asset accounting is the recognition, measurement, and reporting of the stock and changes of forest resource assets within a certain spatial range. Forest resource assets are an important material foundation for sustainable economic and social development, with both economic and ecological benefits, and strong public resource attributes. Therefore, the government needs to represent the public interest in scientifically protecting, developing, and utilizing forest resource assets within the administrative area. In order to strengthen the management of natural resource assets and the environment, and implement the management responsibilities of governments at all levels, the Third Plenary Session of the 18th Central Committee of the Communist Party of China proposed the compilation of a natural resource asset balance sheet and the implementation of natural resource asset departure audits for leading cadres. Strengthening the management of forest resource assets requires establishing a forest resource asset accounting system at the government level, continuously accounting for forest resource assets in administrative regions, and dynamically reflecting the fulfillment of entrusted responsibilities for forest resource asset management and ecological environment construction by governments at all levels.

　　行政區(qū)域森林資源資產(chǎn)核算的價(jià)值計(jì)量目標(biāo)與森林資源資產(chǎn)評(píng)估、企業(yè)會(huì)計(jì)準(zhǔn)則中生物資產(chǎn)核算的價(jià)值計(jì)量目標(biāo)存在一定差異。通過(guò)資產(chǎn)評(píng)估確定森林資源資產(chǎn)價(jià)值主要是為林權(quán)交易等資產(chǎn)業(yè)務(wù)提供價(jià)值尺度，其價(jià)值計(jì)量目標(biāo)是判定森林資源資產(chǎn)在特定時(shí)點(diǎn)、特定交易行為下的交易價(jià)格。在企業(yè)會(huì)計(jì)核算中，林木資產(chǎn)作為生物資產(chǎn)的一個(gè)類別，其價(jià)值計(jì)量的目的是計(jì)算和分配成本，從而反映企業(yè)林木資產(chǎn)的經(jīng)營(yíng)成果。政府對(duì)管轄區(qū)域內(nèi)的森林資源資產(chǎn)進(jìn)行核算，屬于宏觀政府會(huì)計(jì)范疇，其核算目的是反映森林資源資產(chǎn)的存在狀態(tài)、分布結(jié)構(gòu)和價(jià)值量。為此，森林資源資產(chǎn)價(jià)值計(jì)量的目標(biāo)是從價(jià)值量角度反映行政區(qū)域森林資源資產(chǎn)的管理情況，具體而言，就是計(jì)量一定時(shí)期內(nèi)森林資源資產(chǎn)的價(jià)值量及其變動(dòng)情況，從而為評(píng)價(jià)政府森林資源資產(chǎn)管理責(zé)任的履行情況提供信息，并為制定相關(guān)決策提供服務(wù)。

　　There are certain differences between the value measurement objectives of forest resource asset accounting in administrative regions and the value measurement objectives of biological asset accounting in forest resource asset evaluation and enterprise accounting standards. The determination of forest resource asset value through asset evaluation mainly provides a value scale for asset businesses such as forest rights trading, and its value measurement objective is to determine the transaction price of forest resource assets at a specific point in time and under specific transaction behaviors. In enterprise accounting, forest assets, as a category of biological assets, are measured for the purpose of calculating and allocating costs, thereby reflecting the operating results of the enterprise's forest assets. The government's accounting of forest resource assets within its jurisdiction belongs to the macro government accounting category, and its accounting purpose is to reflect the existence status, distribution structure, and value of forest resource assets. Therefore, the goal of measuring the value of forest resource assets is to reflect the management of forest resource assets in administrative regions from the perspective of value quantity. Specifically, it is to measure the value and changes of forest resource assets during a certain period of time, in order to provide information for evaluating the fulfillment of government forest resource asset management responsibilities and to provide services for making relevant decisions.

　　（二）價(jià)值計(jì)量屬性

　　（2） Value measurement attribute

　　價(jià)值計(jì)量目標(biāo)影響計(jì)量屬性的選擇。森林資源資產(chǎn)評(píng)估的目標(biāo)是確定評(píng)估對(duì)象在特定交易行為下的交易價(jià)格，其價(jià)值屬性為公允價(jià)值，并根據(jù)特定交易行為，將公允價(jià)值分為市場(chǎng)價(jià)值和市場(chǎng)價(jià)值以外的價(jià)值類型。企業(yè)會(huì)計(jì)對(duì)林木資產(chǎn)價(jià)值計(jì)量的目標(biāo)是反映財(cái)務(wù)狀況和經(jīng)營(yíng)成果，在計(jì)量屬性方面，國(guó)際會(huì)計(jì)準(zhǔn)則和我國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則采用了不同的價(jià)值計(jì)量屬性：《國(guó)際會(huì)計(jì)準(zhǔn)則第41號(hào)——農(nóng)業(yè)》（IAS 41）采用公允價(jià)值進(jìn)行計(jì)量，我國(guó)《企業(yè)會(huì)計(jì)準(zhǔn)則第5號(hào)——生物資產(chǎn)》（CAS 5）采用歷史成本進(jìn)行計(jì)量。政府對(duì)管轄區(qū)域內(nèi)森林資源資產(chǎn)核算的價(jià)值計(jì)量目標(biāo)是反映政府公共責(zé)任履行情況，相比于歷史成本，公允價(jià)值計(jì)量能夠客觀反映區(qū)域內(nèi)森林資源資產(chǎn)狀況和經(jīng)營(yíng)成果，及時(shí)對(duì)價(jià)值變動(dòng)進(jìn)行調(diào)整，持續(xù)跟蹤森林資源資產(chǎn)價(jià)值量變動(dòng)，也能與國(guó)家資產(chǎn)負(fù)債表體系相銜接。

　　The value measurement objective affects the selection of measurement attributes. The objective of forest resource asset evaluation is to determine the transaction price of the evaluated object under specific trading behaviors, with its value attribute being fair value, and to classify fair value into market value and value types outside of market value based on specific trading behaviors. The goal of enterprise accounting in measuring the value of forest assets is to reflect the financial condition and operating results. In terms of measurement attributes, international accounting standards and Chinese enterprise accounting standards adopt different value measurement attributes: International Accounting Standard No. 41- Agriculture (IAS 41) uses fair value for measurement, while Chinese Enterprise Accounting Standard No. 5- Biological Assets (CAS 5) uses historical cost for measurement. The value measurement objective of the government's accounting of forest resource assets within its jurisdiction is to reflect the government's fulfillment of public responsibilities. Compared with historical costs, fair value measurement can objectively reflect the status and operating results of forest resource assets in the region, adjust value changes in a timely manner, continuously track changes in the value of forest resource assets, and also connect with the national balance sheet system.

　　我國(guó)《企業(yè)會(huì)計(jì)準(zhǔn)則第39號(hào)——公允價(jià)值計(jì)量》（CAS 39）將公允價(jià)值的內(nèi)涵分為三個(gè)層次：第一層次是當(dāng)活躍市場(chǎng)上存在相同資產(chǎn)時(shí)，將市場(chǎng)上相同資產(chǎn)的報(bào)價(jià)作為公允價(jià)值；第二層次是當(dāng)活躍市場(chǎng)上沒(méi)有相同資產(chǎn)但有相似資產(chǎn)時(shí)，將相似資產(chǎn)的報(bào)價(jià)作為公允價(jià)值；第三層次是當(dāng)市場(chǎng)上沒(méi)有相同或相似資產(chǎn)時(shí)，可以應(yīng)用估值技術(shù)評(píng)估公允價(jià)值。CAS 39建立了會(huì)計(jì)資產(chǎn)計(jì)量與資產(chǎn)評(píng)估的聯(lián)系，公允價(jià)值的第二和第三層次帶有明顯的估計(jì)性質(zhì)，森林資源資產(chǎn)價(jià)值計(jì)量可采用第二或第三層次的技術(shù)解決資產(chǎn)交易市場(chǎng)不夠活躍對(duì)公允價(jià)值計(jì)量應(yīng)用制約的問(wèn)題。CAS 39對(duì)公允價(jià)值計(jì)量的規(guī)定為行政區(qū)域森林資源資產(chǎn)核算的價(jià)值計(jì)量路徑提供了會(huì)計(jì)理論與方法支持。

　　The Chinese Accounting Standards for Enterprises No. 39- Fair Value Measurement (CAS 39) divides the connotation of fair value into three levels: the first level is to use the quoted price of the same asset in the active market as the fair value when the same asset exists in the market; The second level is to use the quoted price of similar assets as fair value when there are no identical assets but similar assets in the active market; The third level is when there are no identical or similar assets in the market, valuation techniques can be applied to evaluate fair value. CAS 39 establishes a connection between accounting asset measurement and asset valuation. The second and third levels of fair value have obvious estimation properties, and the measurement of forest resource asset value can use the second or third level techniques to solve the problem of insufficient activity in the asset trading market that restricts the application of fair value measurement. The provisions of CAS 39 on fair value measurement provide accounting theory and method support for the value measurement path of forest resource assets accounting in administrative regions.

　　三、森林資源資產(chǎn)價(jià)值計(jì)量方法

　　3、 Method for Measuring the Value of Forest Resource Assets

　　（一）森林資源資產(chǎn)價(jià)值計(jì)量的技術(shù)瓶頸

　　（1） Technical bottleneck in measuring the value of forest resource assets

　　目前，我國(guó)森林資源資產(chǎn)市場(chǎng)交易不活躍，森林資源資產(chǎn)公允價(jià)值計(jì)量需要應(yīng)用森林資源資產(chǎn)評(píng)估技術(shù)。目前森林資源資產(chǎn)評(píng)估方面的技術(shù)規(guī)范有林業(yè)行業(yè)技術(shù)標(biāo)準(zhǔn)《森林資源資產(chǎn)評(píng)估技術(shù)規(guī)范》（LY/T 2407－2015）和中國(guó)資產(chǎn)評(píng)估協(xié)會(huì)發(fā)布的《資產(chǎn)評(píng)估執(zhí)業(yè)準(zhǔn)則——森林資源資產(chǎn)》，技術(shù)規(guī)范分別對(duì)林地資產(chǎn)、林木資產(chǎn)以及森林景觀資產(chǎn)制定了評(píng)估的技術(shù)方法。其中，林地資產(chǎn)價(jià)值評(píng)估技術(shù)主要有市場(chǎng)成交價(jià)比較法、林地期望價(jià)格法、年金資本化法、林地費(fèi)用價(jià)法；林木資產(chǎn)的價(jià)值評(píng)估技術(shù)主要有木材市場(chǎng)價(jià)倒算法、市場(chǎng)成交價(jià)比較法、重置成本法、收益凈現(xiàn)值法；森林景觀資產(chǎn)的評(píng)估技術(shù)主要有市場(chǎng)成交價(jià)比較法、年金資本化法、模擬開(kāi)發(fā)法、重置成本法[21]。這些具體的價(jià)值評(píng)估方法是資產(chǎn)評(píng)估基本方法結(jié)合森林資源資產(chǎn)特點(diǎn)而產(chǎn)生的，森林資源資產(chǎn)評(píng)估方法以服務(wù)資產(chǎn)交易為主要目的，在林權(quán)轉(zhuǎn)讓、抵押貸款等微觀主體之間的資產(chǎn)交易業(yè)務(wù)中應(yīng)用效果較好。

　　At present, the trading of forest resource assets in China's market is not active, and the fair value measurement of forest resource assets requires the application of forest resource asset evaluation techniques. At present, there are technical standards for forest resource asset evaluation, including the forestry industry technical standard "Technical Specification for Forest Resource Asset Evaluation" (LY/T 2407-2015) and the "Asset Evaluation Practice Standards - Forest Resource Assets" issued by the China Asset Appraisal Association. The technical specifications respectively develop evaluation methods for forest land assets, forest tree assets, and forest landscape assets. Among them, the valuation techniques for forest land assets mainly include market transaction price comparison method, forest land expected price method, annuity capitalization method, and forest land cost price method; The valuation techniques for forest assets mainly include the timber market price inversion algorithm, market transaction price comparison method, reset cost method, and net present value of earnings method; The evaluation techniques for forest landscape assets mainly include market transaction price comparison method, annuity capitalization method, simulated development method, and reset cost method [21]. These specific valuation methods are generated by combining the basic asset valuation methods with the characteristics of forest resource assets. The forest resource asset valuation methods are mainly aimed at serving asset transactions and have been applied effectively in asset transactions between micro entities such as forest rights transfer and mortgage loans.

　　森林資源資產(chǎn)核算以省域、市域或縣域?yàn)閱挝唬瑢儆诤暧^政府會(huì)計(jì)范疇，其價(jià)值計(jì)量技術(shù)有別于基于微觀主體之間資產(chǎn)交易的資產(chǎn)評(píng)估技術(shù)。理論上，直接將現(xiàn)有森林資源資產(chǎn)評(píng)估技術(shù)方法應(yīng)用于區(qū)域森林資源資產(chǎn)核算，即逐項(xiàng)逐級(jí)進(jìn)行評(píng)估并匯總，也能夠得到區(qū)域內(nèi)森林資源資產(chǎn)的總價(jià)值量，這種計(jì)量路徑雖然精度高，但存在專業(yè)性強(qiáng)、工作量大、投入高的問(wèn)題，難以適應(yīng)核算業(yè)務(wù)按年度進(jìn)行公允價(jià)值計(jì)量的需求。因此，將公允價(jià)值作為行政區(qū)域森林資源資產(chǎn)核算的價(jià)值計(jì)量屬性，需要在現(xiàn)有森林資源資產(chǎn)評(píng)估技術(shù)的基礎(chǔ)上，研究設(shè)計(jì)適用于核算業(yè)務(wù)需求的價(jià)值計(jì)量技術(shù)方法。

　　Forest resource asset accounting is based on provincial, municipal, or county-level units and belongs to the macro government accounting category. Its value measurement technology is different from asset evaluation technology based on asset transactions between micro entities. In theory, applying existing forest resource asset evaluation techniques directly to regional forest resource asset accounting, that is, evaluating and summarizing each item step by step, can also obtain the total value of forest resource assets in the region. Although this measurement path has high accuracy, it has problems such as strong professionalism, large workload, and high investment, making it difficult to meet the needs of fair value measurement for accounting business on an annual basis. Therefore, using fair value as a value measurement attribute for the accounting of forest resource assets in administrative regions requires the research and design of value measurement techniques suitable for accounting business needs based on existing forest resource asset evaluation technologies.

　　（二）森林資源資產(chǎn)價(jià)值計(jì)量的技術(shù)路徑

　　（2） Technical Path for Measuring the Value of Forest Resource Assets

　　為解決現(xiàn)有森林資源資產(chǎn)評(píng)估技術(shù)應(yīng)用于核算業(yè)務(wù)進(jìn)行公允價(jià)值計(jì)量存在的問(wèn)題，可以借鑒土地基準(zhǔn)地價(jià)制定和存貨期末可變現(xiàn)凈值分類計(jì)量的思路設(shè)計(jì)技術(shù)路徑。不同類型的森林資源資產(chǎn)可以根據(jù)引起質(zhì)量差異的因素進(jìn)行質(zhì)量分級(jí)，采用現(xiàn)有評(píng)估技術(shù)方法，抽樣評(píng)估每個(gè)質(zhì)量級(jí)別的平均單價(jià)，以各質(zhì)量級(jí)別的平均單價(jià)為基礎(chǔ)，即可計(jì)算出各質(zhì)量級(jí)別的價(jià)值量和森林資源資產(chǎn)的價(jià)值總量。該方法是在現(xiàn)有森林資源資產(chǎn)評(píng)估方法的基礎(chǔ)上，通過(guò)質(zhì)量分級(jí)和計(jì)算不同質(zhì)量級(jí)別平均單價(jià)的技術(shù)路徑進(jìn)行公允價(jià)值計(jì)量，可稱為質(zhì)量?jī)r(jià)值法。

　　To solve the problems of applying existing forest resource asset evaluation techniques to accounting business for fair value measurement, a technical path can be designed by drawing on the ideas of setting land benchmark prices and classifying the net realizable value of inventory at the end of the period. Different types of forest resource assets can be classified based on factors that cause quality differences. Using existing evaluation techniques, the average unit price of each quality level can be sampled and evaluated. Based on the average unit price of each quality level, the value of each quality level and the total value of forest resource assets can be calculated. This method is based on the existing forest resource asset evaluation methods, and uses the technical path of quality grading and calculating the average unit price of different quality grades to measure fair value, which can be called the quality value method.

　　質(zhì)量?jī)r(jià)值法計(jì)量森林資源資產(chǎn)公允價(jià)值的技術(shù)要點(diǎn)為：首先將核算區(qū)域的林地資產(chǎn)和林木資產(chǎn)按照相應(yīng)質(zhì)量級(jí)別劃分規(guī)則劃分為若干質(zhì)量級(jí)別，其中，林地資產(chǎn)按照引起林地質(zhì)量差異的因素進(jìn)行質(zhì)量劃分，林木資產(chǎn)可以根據(jù)樹(shù)種和林齡的不同組合進(jìn)行質(zhì)量級(jí)別劃分；然后對(duì)每個(gè)質(zhì)量級(jí)別的林地資產(chǎn)和林木資產(chǎn)抽取若干個(gè)具有代表性的樣點(diǎn)，對(duì)樣點(diǎn)進(jìn)行價(jià)值評(píng)估，計(jì)算各質(zhì)量級(jí)別的平均單價(jià)，并據(jù)此制作出核算區(qū)域林地資產(chǎn)和林木資產(chǎn)各質(zhì)量級(jí)別對(duì)應(yīng)的單位價(jià)值一覽表；最后將各質(zhì)量級(jí)別平均單價(jià)與對(duì)應(yīng)的林地資產(chǎn)和林木資產(chǎn)實(shí)物量相乘，計(jì)算出各個(gè)質(zhì)量級(jí)別森林資源資產(chǎn)的價(jià)值量，并匯總計(jì)算出核算區(qū)域森林資源資產(chǎn)的總價(jià)值量。

　　The technical points for measuring the fair value of forest resource assets using the quality value method are as follows: firstly, the forest land assets and forest assets in the accounting area are divided into several quality levels according to the corresponding quality level classification rules. Among them, forest land assets are classified according to the factors that cause differences in forest land quality, while forest land assets can be classified into quality levels based on different combinations of tree species and forest age; Then, several representative sample points are selected for each quality level of forest and tree assets, and their value is evaluated. The average unit price of each quality level is calculated, and based on this, a list of unit values corresponding to each quality level of forest and tree assets in the accounting area is created; Finally, the average unit price of each quality level is multiplied by the corresponding physical quantities of forest and timber assets to calculate the value of forest resource assets at each quality level, and the total value of forest resource assets in the accounting area is summarized and calculated.

　　質(zhì)量?jī)r(jià)值法是以均質(zhì)均價(jià)為基本原理的公允價(jià)值計(jì)量方法。依據(jù)經(jīng)濟(jì)學(xué)理論，森林資源資產(chǎn)的經(jīng)濟(jì)價(jià)值由稀缺性和有用性決定。在一定的區(qū)域范圍內(nèi)，相同類型的森林資源資產(chǎn)具有相同的稀缺性，因此其經(jīng)濟(jì)價(jià)值主要由其有用性所決定，而其有用性又取決于資產(chǎn)質(zhì)量。換句話說(shuō)，在一定的核算區(qū)域內(nèi)，相同質(zhì)量的森林資源資產(chǎn)具有相同或相近的經(jīng)濟(jì)價(jià)值。將均質(zhì)均價(jià)的原理應(yīng)用于區(qū)域森林資源資產(chǎn)核算的公允價(jià)值計(jì)量，以不同質(zhì)量級(jí)別選取樣點(diǎn)評(píng)估代替總量評(píng)估，能夠大幅度減少實(shí)務(wù)中的工作量，兼顧了計(jì)量精度和計(jì)量效率。

　　The quality value method is a fair value measurement method based on the principle of homogeneous average price. According to economic theory, the economic value of forest resource assets is determined by scarcity and usefulness. Within a certain regional scope, forest resource assets of the same type have the same scarcity, therefore their economic value is mainly determined by their usefulness, which in turn depends on the quality of the assets. In other words, within a certain accounting area, forest resource assets of the same quality have the same or similar economic value. Applying the principle of homogeneous average price to the fair value measurement of regional forest resource asset accounting, using different quality levels to select sample points for evaluation instead of total quantity evaluation, can significantly reduce the workload in practice and balance measurement accuracy and efficiency.

　　（三）森林資源資產(chǎn)價(jià)值計(jì)量的具體方法

　　（3） Specific methods for measuring the value of forest resource assets

　　1.林地資產(chǎn)質(zhì)量?jī)r(jià)值法

　　1. Forest asset quality value method

　　（1）林地資產(chǎn)質(zhì)量指標(biāo)選取及評(píng)分

　　(1) Selection and scoring of forest asset quality indicators

　　質(zhì)量?jī)r(jià)值法的第一步是質(zhì)量分級(jí)，對(duì)林地資產(chǎn)質(zhì)量評(píng)價(jià)分級(jí)需要選擇合適的指標(biāo)作為評(píng)定依據(jù)。指標(biāo)的設(shè)置應(yīng)當(dāng)根據(jù)重要性原則，選取對(duì)林地資產(chǎn)質(zhì)量影響較大的因素。在林地保護(hù)利用規(guī)劃的林地質(zhì)量評(píng)價(jià)方案中，選取了林地土壤厚度、土壤類型、坡度、坡向、坡位和交通區(qū)位6項(xiàng)因子[22]。該評(píng)價(jià)方案主要考量了林地資產(chǎn)的自然屬性和社會(huì)屬性，沒(méi)有涉及林地資產(chǎn)的經(jīng)濟(jì)屬性。為了使林地資產(chǎn)質(zhì)量分級(jí)更加科學(xué)地服務(wù)于質(zhì)量?jī)r(jià)值法的應(yīng)用，本文分別從自然因素和社會(huì)經(jīng)濟(jì)因素兩方面選取具體指標(biāo)，對(duì)林地資產(chǎn)質(zhì)量展開(kāi)評(píng)價(jià)。

　　The first step of the quality value method is quality grading, which requires selecting appropriate indicators as the basis for evaluating and grading the quality of forest assets. The setting of indicators should be based on the principle of importance, selecting factors that have a significant impact on the quality of forest land assets. In the forest land quality evaluation plan for forest land protection and utilization planning, six factors including soil thickness, soil type, slope, aspect, slope position, and transportation location were selected [22]. This evaluation plan mainly considers the natural and social attributes of forest land assets, and does not involve the economic attributes of forest land assets. In order to make the classification of forest land asset quality more scientifically serve the application of the quality value method, this article selects specific indicators from both natural and socio-economic factors to evaluate the quality of forest land assets.

　　自然因素指影響該片林地資產(chǎn)上林木生長(zhǎng)的自然條件，根據(jù)影響林木生長(zhǎng)適宜性的重要程度和森林資源調(diào)查數(shù)據(jù)，土壤、地形和氣候是主要的影響因素，其中，土壤和氣候決定土地潛力，體現(xiàn)林地資產(chǎn)生產(chǎn)力高低的差異。在具體指標(biāo)的選取方面，土壤因素選取土壤厚度、土壤類型兩個(gè)指標(biāo)衡量土壤質(zhì)量；地形因素選取坡度、坡向和坡位三個(gè)指標(biāo)；氣候因素選取年平均氣溫和年平均降水量指標(biāo)。在森林資源資產(chǎn)調(diào)查數(shù)據(jù)中，土壤類型、坡向、坡位為定性的、描述性的評(píng)價(jià)，土壤厚度、坡度、年平均氣溫和年平均降水量為定量評(píng)價(jià)，為了便于進(jìn)行綜合評(píng)分和質(zhì)量分級(jí)，需要對(duì)各指標(biāo)進(jìn)行統(tǒng)一量化，本文采用10分制對(duì)各個(gè)指標(biāo)的表現(xiàn)情況進(jìn)行評(píng)分。其中，土壤厚度、年平均氣溫和年平均降水量與林地質(zhì)量呈正相關(guān)關(guān)系；坡度與林地質(zhì)量為負(fù)相關(guān)關(guān)系；土壤類型按中國(guó)土壤數(shù)據(jù)庫(kù)的土壤類型分布，根據(jù)各種類型土壤pH值、有機(jī)質(zhì)、氮、磷、鉀的含量及其分布特點(diǎn)、宜林程度等進(jìn)行分級(jí)；坡向、坡位指標(biāo)按照《國(guó)家森林資源連續(xù)清查主要技術(shù)規(guī)定》中的劃分標(biāo)準(zhǔn)，并結(jié)合坡度、坡向、坡位的宜林程度進(jìn)行評(píng)分。自然因素中各指標(biāo)分級(jí)和評(píng)分標(biāo)準(zhǔn)如表1所示。

　　Natural factors refer to the natural conditions that affect the growth of trees on the forest assets. Based on the importance of influencing the suitability of tree growth and forest resource survey data, soil, terrain, and climate are the main influencing factors. Among them, soil and climate determine land potential and reflect the differences in productivity of forest assets. In terms of selecting specific indicators, soil factors are measured by two indicators: soil thickness and soil type; Select three indicators for terrain factors: slope, aspect, and position; Climate factors are selected based on the annual average temperature and annual average precipitation indicators. In the forest resource asset survey data, soil type, slope orientation, and slope position are qualitative and descriptive evaluations, while soil thickness, slope gradient, annual average temperature, and annual average precipitation are quantitative evaluations. In order to facilitate comprehensive scoring and quality grading, it is necessary to quantify each indicator uniformly. This article uses a 10 point scale to score the performance of each indicator. Among them, soil thickness, annual average temperature, and annual average precipitation are positively correlated with forest quality; There is a negative correlation between slope and forest quality; Soil types are classified according to the distribution of soil types in the Chinese soil database, based on the pH value, organic matter, nitrogen, phosphorus, potassium content and distribution characteristics, and suitability for afforestation of various types of soil; The slope direction and slope position indicators are scored according to the classification standards in the "Main Technical Regulations for Continuous Inventory of National Forest Resources", and combined with the suitability of slope gradient, slope direction, and slope position for afforestation. The grading and scoring criteria for various indicators in natural factors are shown in Table 1.

　　社會(huì)經(jīng)濟(jì)因素包括森林資源資產(chǎn)所在地的政策法規(guī)、經(jīng)濟(jì)發(fā)展水平和交通區(qū)位。由于同一核算區(qū)域政策法規(guī)基本趨于一致，可以暫不考慮該指標(biāo)的影響；經(jīng)濟(jì)發(fā)展水平選取GDP增速和城鎮(zhèn)化水平兩個(gè)指標(biāo)，指標(biāo)數(shù)據(jù)來(lái)自于《中國(guó)城鎮(zhèn)統(tǒng)計(jì)年鑒》和《中國(guó)統(tǒng)計(jì)年鑒》，且均與經(jīng)濟(jì)發(fā)展水平呈正相關(guān)關(guān)系；交通區(qū)位因素選取集材距離和運(yùn)輸距離兩個(gè)指標(biāo)，其中，集材距離指木材砍伐地到附近集材地的距離，運(yùn)輸距離指集材地與交貨地點(diǎn)之間的距離。集材距離和運(yùn)輸距離影響木材的運(yùn)輸成本，因此與林地質(zhì)量呈負(fù)相關(guān)關(guān)系。林地資產(chǎn)社會(huì)經(jīng)濟(jì)因素分級(jí)和評(píng)分標(biāo)準(zhǔn)如表2所示。

　　Socioeconomic factors include policies and regulations, economic development level, and transportation location of the location of forest resource assets. Due to the convergence of policies and regulations in the same accounting region, the impact of this indicator can be temporarily disregarded; The level of economic development is selected as two indicators: GDP growth rate and urbanization level. The indicator data comes from the "China Urban Statistical Yearbook" and the "China Statistical Yearbook", both of which are positively correlated with the level of economic development; The transportation location factor selects two indicators: the distance between the timber cutting site and the nearby timber gathering site, and the transportation distance refers to the distance between the timber gathering site and the delivery location. The distance between lumber and transportation affects the transportation cost of wood, and therefore has a negative correlation with forest quality. The classification and scoring criteria for socio-economic factors of forest land assets are shown in Table 2.

　　森林資源資產(chǎn)清查的基本單位為森林小班，在設(shè)計(jì)選取評(píng)價(jià)指標(biāo)后，需要對(duì)各小班狀況根據(jù)各個(gè)評(píng)價(jià)指標(biāo)進(jìn)行量化評(píng)分，j小班中i指標(biāo)的綜合分值用fij表示。

　　The basic unit for forest resource asset inventory is the forest sub class. After designing and selecting evaluation indicators, it is necessary to quantitatively score the status of each sub class based on each evaluation indicator. The comprehensive score of indicator i in sub class j is represented by fij.

　　（2）林地影響因素權(quán)重

　　(2) Weight of influencing factors on forest land

　　不同指標(biāo)對(duì)林地資產(chǎn)質(zhì)量的影響程度存在差異，因此需要確定各指標(biāo)的權(quán)重。目前，德?tīng)柗品ㄊ窃u(píng)價(jià)林地質(zhì)量時(shí)廣泛使用的方法，該方法通過(guò)咨詢林業(yè)領(lǐng)域?qū)＜覍W(xué)者，設(shè)計(jì)評(píng)分表并對(duì)所選取指標(biāo)進(jìn)行專家評(píng)分。德?tīng)柗品ㄊ紫扔蓞⑴c評(píng)估的專家賦予各評(píng)價(jià)指標(biāo)的相對(duì)重要性一個(gè)評(píng)價(jià)分?jǐn)?shù)，然后計(jì)算每一個(gè)評(píng)價(jià)指標(biāo)的平均分?jǐn)?shù)，最后根據(jù)各個(gè)指標(biāo)平均分的比值確定各指標(biāo)的權(quán)重。在進(jìn)行專家打分的過(guò)程中，選取的專家應(yīng)當(dāng)熟悉森林資源資產(chǎn)狀況，有較高權(quán)威性和代表性，人數(shù)保證在15至20人為宜。此外，為了保證各個(gè)專家的獨(dú)立性，應(yīng)在不協(xié)商的情況下獨(dú)立打分，并經(jīng)過(guò)多輪匿名征詢和意見(jiàn)反饋，形成最終分析結(jié)論。各指標(biāo)權(quán)重的計(jì)算公式為：

　　The impact of different indicators on the quality of forest land assets varies, so it is necessary to determine the weights of each indicator. At present, the Delphi method is widely used to evaluate forest land quality. This method involves consulting forestry experts and scholars, designing a scoring table, and conducting expert evaluations on the selected indicators. The Delphi method first assigns a relative importance evaluation score to each evaluation indicator by the participating experts, then calculates the average score of each evaluation indicator, and finally determines the weight of each indicator based on the ratio of the average scores of each indicator. In the process of expert scoring, the selected experts should be familiar with the status of forest resource assets, have high authority and representativeness, and the number of people should be between 15 and 20. In addition, to ensure the independence of each expert, independent scoring should be conducted without consultation, and after multiple rounds of anonymous consultation and feedback, the final analysis conclusion should be formed. The calculation formula for the weight of each indicator is:

　　Wi=Ei/100

　　Wi=Ei/100

　　其中，Wi為第i個(gè)指標(biāo)的權(quán)重，Ei為第i個(gè)指標(biāo)經(jīng)過(guò)多輪打分后的平均分。

　　Among them, Wi is the weight of the i-th indicator, and Ei is the average score of the i-th indicator after multiple rounds of scoring.

　　經(jīng)過(guò)林業(yè)方面專家的多輪打分，最終確定各指標(biāo)權(quán)重如表3所示。

　　After multiple rounds of scoring by forestry experts, the weights of each indicator were finally determined as shown in Table 3.

　　（3）測(cè)算林地各單元影響因素分值

　　(3) Calculate the score of influencing factors for each unit of forest land

　　在確定權(quán)重Wi和影響因素分值fij后，按下列公式計(jì)算各小班林地質(zhì)量綜合得分：

　　After determining the weight Wi and the score of influencing factors fij, calculate the comprehensive score of forest land quality for each sub class according to the following formula:

　　其中，F(xiàn)j為j小班綜合分值，Wi為i因素權(quán)重，n代表因素個(gè)數(shù)，fij為j小班中i指標(biāo)的分值。本文根據(jù)量化綜合分值，將所有小班劃分為5個(gè)級(jí)別：得分大于8分的為級(jí)別1，得分在6—8分的為級(jí)別2，得分在4—6分的為級(jí)別3，得分在2—4分的為級(jí)別4，得分小于2分的為級(jí)別5。

　　Among them, Fj is the comprehensive score of small class j, Wi is the weight of factor i, n represents the number of factors, and fij is the score of indicator i in small class j. This article divides all small classes into five levels based on quantitative comprehensive scores: level 1 for those with scores greater than 8, level 2 for those with scores between 6-8, level 3 for those with scores between 4-6, level 4 for those with scores between 2-4, and level 5 for those with scores less than 2.

　　（4）計(jì)算各質(zhì)量級(jí)別平均價(jià)值

　　(4) Calculate the average value of each quality level

　　在林地資產(chǎn)不同質(zhì)量級(jí)別中選取具有代表性的樣點(diǎn)小班，采用林地資產(chǎn)價(jià)值評(píng)估基本技術(shù)方法對(duì)樣點(diǎn)小班進(jìn)行價(jià)值量評(píng)估從而得到平均單價(jià)，若選取樣點(diǎn)有若干個(gè)，可以采用加權(quán)平均法得出各質(zhì)量級(jí)別的平均單價(jià)。林地資產(chǎn)樣點(diǎn)小班的選擇標(biāo)準(zhǔn)為降水、溫度、土壤條件具有一般性，地形地勢(shì)具有普遍性。

　　Select representative sample plots from different quality levels of forest assets, and use the basic technical methods of forest asset value assessment to evaluate the value of sample plots and obtain the average unit price. If there are several selected sample plots, the weighted average method can be used to obtain the average unit price of each quality level. The selection criteria for forest asset sample plots are that precipitation, temperature, soil conditions are general, and terrain and topography are universal.

　　在進(jìn)行價(jià)值評(píng)估的過(guò)程中，若該級(jí)別樣點(diǎn)具有近期交易信息，可以根據(jù)森林資源資產(chǎn)權(quán)屬交易資料，采用市場(chǎng)比較法按照交易類型、日期等進(jìn)行修正，得到正常樣點(diǎn)小班的價(jià)值。若沒(méi)有近期交易信息，則根據(jù)樣點(diǎn)小班投入產(chǎn)出資料，采用林地資產(chǎn)評(píng)估的其他基本方法估算樣點(diǎn)價(jià)值。

　　In the process of value assessment, if the sample points at this level have recent transaction information, the market comparison method can be used to correct the transaction data based on the ownership of forest resource assets according to the transaction type, date, etc., to obtain the value of the normal sample point sub group. If there is no recent transaction information, the sample value will be estimated using other basic methods of forest asset evaluation based on the input-output data of the small sample group.

　　（5）計(jì)算林地資產(chǎn)價(jià)值量

　　(5) Calculate the value of forest land assets

　　以林地小班為基礎(chǔ)，統(tǒng)計(jì)整理各質(zhì)量級(jí)別的實(shí)物量，將各級(jí)別實(shí)物量與其對(duì)應(yīng)的平均單價(jià)相乘，可以計(jì)算出各級(jí)林地資產(chǎn)的價(jià)值量；將各質(zhì)量級(jí)別林地資產(chǎn)價(jià)值進(jìn)行分類匯總，可以得出林地資產(chǎn)的總價(jià)值量。

　　Based on the forest land sub class, the physical quantities of each quality level can be statistically organized. By multiplying the physical quantities of each level with their corresponding average unit prices, the value of forest land assets at all levels can be calculated; Classifying and summarizing the value of forest land assets at different quality levels can determine the total value of forest land assets.

　　2.林木資產(chǎn)質(zhì)量?jī)r(jià)值法

　　2. Forest asset quality value method

　　林木資產(chǎn)指生長(zhǎng)在林地之上的木本植物，是森林資源資產(chǎn)的重要組成部分。隨著我國(guó)經(jīng)濟(jì)的發(fā)展，部分活立木成為商品進(jìn)入市場(chǎng)，但由于林木資產(chǎn)的生長(zhǎng)周期長(zhǎng)，難以預(yù)料的風(fēng)險(xiǎn)多，如何準(zhǔn)確、客觀、可靠、公允地計(jì)量林木資產(chǎn)的價(jià)值仍是需要深入研究的問(wèn)題。

　　Forest assets refer to woody plants that grow on forest land and are an important component of forest resource assets. With the development of our country's economy, some living trees have become commodities entering the market. However, due to the long growth cycle of forest assets and the many unpredictable risks, how to accurately, objectively, reliably, and fairly measure the value of forest assets is still a problem that needs in-depth research.

　　（1）質(zhì)量級(jí)別劃分

　　(1) Quality level classification

　　按照等級(jí)劃分的思路，林木資產(chǎn)也應(yīng)當(dāng)按照某種規(guī)則進(jìn)行質(zhì)量分級(jí)。相同樹(shù)種相同林齡的林木質(zhì)量具有一致性，因此林木資產(chǎn)可以根據(jù)樹(shù)種和林齡的不同組合情況進(jìn)行質(zhì)量級(jí)別劃分，其中，樹(shù)種按照核算區(qū)域?qū)嶋H林木生長(zhǎng)情況進(jìn)行統(tǒng)計(jì)；林齡按照幼齡林、中齡林、近成熟林、成熟林和過(guò)熟林5個(gè)齡組進(jìn)行劃分。這種劃分依據(jù)尊重了林木資產(chǎn)的自然生長(zhǎng)規(guī)律，在實(shí)踐工作中簡(jiǎn)便易行，又比較切合目前林木資產(chǎn)價(jià)值評(píng)估技術(shù)方法。

　　According to the classification system, forest assets should also be graded for quality based on certain rules. The quality of trees of the same species and age is consistent, so forest assets can be classified into quality levels based on different combinations of tree species and age. Tree species are counted according to the actual growth of trees in the accounting area; The forest age is divided into five age groups: young forest, middle-aged forest, near mature forest, mature forest, and over mature forest. This classification basis respects the natural growth laws of forest assets, is simple and feasible in practical work, and is more in line with current forest asset value evaluation techniques.

　　（2）計(jì)算各質(zhì)量級(jí)別平均價(jià)值

　　(2) Calculate the average value of each quality level

　　進(jìn)行林木價(jià)值計(jì)量時(shí)，分別選取不同樹(shù)種在對(duì)應(yīng)齡組下的樣點(diǎn)小班，按照林木資產(chǎn)價(jià)值評(píng)估技術(shù)方法，如果存在活躍的林木交易市場(chǎng)，可以直接從交易市場(chǎng)獲取價(jià)值信息；如果不存在活躍的交易市場(chǎng)，分別采用重置成本法、收益現(xiàn)值法、市場(chǎng)價(jià)倒算法計(jì)算幼齡林、中齡林和近成熟林、成熟林和過(guò)熟林樣點(diǎn)小班的價(jià)值，從而作為對(duì)應(yīng)組合類型林木資產(chǎn)的平均單價(jià)。

　　When measuring the value of forest trees, small sample groups of different tree species under corresponding age groups are selected. According to the technical method of forest asset value evaluation, if there is an active forest trading market, value information can be directly obtained from the trading market; If there is no active trading market, the reset cost method, present value of earnings method, and market price inversion algorithm are used to calculate the value of small plots of young forest, middle-aged forest, near mature forest, mature forest, and over mature forest samples, which are then used as the average unit price of the corresponding combination type of forest assets.

　　（3）林木資產(chǎn)價(jià)值量計(jì)算

　　(3) Calculation of Forest Asset Value

　　歸集不同樹(shù)種和林齡的實(shí)物量，分別與對(duì)應(yīng)的林木平均單價(jià)相乘，計(jì)算得出各質(zhì)量級(jí)別林木資產(chǎn)價(jià)值，以此匯總得到林木資產(chǎn)總價(jià)值量。

　　Collect the physical quantities of different tree species and forest ages, multiply them with the corresponding average unit price of trees, calculate the asset value of trees at each quality level, and summarize them to obtain the total value of forest assets.

　　（四）森林資源資產(chǎn)價(jià)值計(jì)量結(jié)果的應(yīng)用

　　（4） Application of Forest Resource Asset Value Measurement Results

　　質(zhì)量?jī)r(jià)值法的重點(diǎn)是將核算區(qū)域森林資源資產(chǎn)劃分為若干質(zhì)量級(jí)別，并采用現(xiàn)有成熟的森林資源資產(chǎn)評(píng)估技術(shù)方法計(jì)算出各質(zhì)量級(jí)別的平均單價(jià)，這個(gè)平均單價(jià)系列可以作為一定時(shí)間周期內(nèi)的固定參數(shù)應(yīng)用于價(jià)值計(jì)量，在這個(gè)時(shí)間周期之內(nèi)，不同質(zhì)量級(jí)別森林資源資產(chǎn)的數(shù)量發(fā)生變動(dòng)，以變動(dòng)后的數(shù)量乘以固定的平均單價(jià)，即可計(jì)算出變動(dòng)后的價(jià)值量，用于該年度森林資源資產(chǎn)核算。平均單價(jià)系列的有效使用周期一般設(shè)定為3—5年，周期期滿或在周期內(nèi)出現(xiàn)森林資源資產(chǎn)價(jià)格顯著波動(dòng)時(shí)，應(yīng)重新計(jì)算各質(zhì)量級(jí)別的平均單價(jià)。

　　The focus of the quality value method is to divide the forest resource assets in the accounting area into several quality levels, and use existing mature forest resource asset evaluation techniques to calculate the average unit price of each quality level. This average unit price series can be used as a fixed parameter for value measurement within a certain time period. During this time period, the quantity of forest resource assets of different quality levels changes. Multiplying the changed quantity by the fixed average unit price can calculate the changed value, which can be used for the accounting of forest resource assets for that year. The effective usage period of the average unit price series is generally set at 3-5 years. When the period expires or there is a significant fluctuation in the price of forest resource assets during the period, the average unit price of each quality level should be recalculated.

　　四、B縣國(guó)有森林資源資產(chǎn)價(jià)值計(jì)量案例

　　4、 Case Study on Valuation of State owned Forest Resource Assets in County B

　　本文以B縣為例，對(duì)該縣森林資源資產(chǎn)進(jìn)行案例研究。B縣為北方某省的山區(qū)縣，2020年初，該縣森林資源資產(chǎn)的總面積為11 624.49hm2，其中有林木生長(zhǎng)的林地面積為11 223.97hm2，占該縣林地總面積的96.55%。該縣林地和林木資產(chǎn)所有權(quán)、使用權(quán)均為國(guó)有，森林類別均為生態(tài)公益林。B縣域內(nèi)樹(shù)種主要有油松、落葉松、側(cè)柏、櫟樹(shù)、楊樹(shù)、樺木以及其他闊葉樹(shù)。

　　This article takes B County as an example to conduct a case study on its forest resource assets. B County is a mountainous county in a northern province. At the beginning of 2020, the total area of forest resources assets in the county was 11624.49 hectares, of which 11223.97 hectares were forest land with trees growing, accounting for 96.55% of the total forest land area in the county. The ownership and use rights of forest land and forest assets in the county are state-owned, and the forest categories are all ecological public welfare forests. The main tree species in County B include Pinus tabulaeformis, Larch, Cypress, Oak, Poplar, Birch, and other broad-leaved trees.

　　為進(jìn)行森林資源資產(chǎn)價(jià)值計(jì)量收集的資料包括：（1）森林資源資產(chǎn)規(guī)劃和調(diào)查數(shù)據(jù)以及B縣森林小班一覽表，其中記錄了森林資源資產(chǎn)的樹(shù)種、林齡、面積、蓄積等。（2）通過(guò)走訪當(dāng)?shù)剡M(jìn)行調(diào)查獲得的數(shù)據(jù)，包括B縣進(jìn)行森林培育和經(jīng)營(yíng)的造林成本、營(yíng)林成本、管護(hù)成本等。其中，第一年應(yīng)造林成本分別為油松12 219.48元/hm2，落葉松12 594.48元/hm2，闊葉林12 113.19元/hm2，側(cè)柏12 219.48元/hm2，楊樹(shù)12 150.69元/hm2，樺木12 413.19元/hm2，櫟樹(shù)12  113.19元/hm2，第二、第三年?duì)I林成本均為3 900元/hm2和3 000元/hm2；第四年起管護(hù)成本均為156元/hm2。（3）根據(jù)經(jīng)驗(yàn)獲得的數(shù)據(jù)，包括各個(gè)樹(shù)種的投資收益率、出材率、優(yōu)勢(shì)樹(shù)種的生長(zhǎng)模型等。

　　The information collected for measuring the value of forest resource assets includes: (1) forest resource asset planning and survey data, as well as a list of forest sub classes in County B, which records the tree species, forest age, area, and volume of forest resource assets. (2) The data obtained through local investigation includes the afforestation cost, forest management cost, and management cost of forest cultivation and management in County B. Among them, the afforestation costs in the first year are Chinese pine at 1219.48 yuan/hm2, larch at 12594.48 yuan/hm2, broad-leaved forest at 12113.19 yuan/hm2, lateral cypress at 1219.48 yuan/hm2, poplar at 12150.69 yuan/hm2, birch at 1213.19 yuan/hm2, oak at 12113.19 yuan/hm2. The afforestation costs in the second and third years are both 3900 yuan/hm2 and 3000 yuan/hm2; From the fourth year onwards, the maintenance cost is 156 yuan/hm2. (3) Based on empirical data, including investment return rates, yield rates, and growth models of dominant tree species for various tree species.

　　（一）林地資產(chǎn)價(jià)值計(jì)量

　　（1） Measurement of Forest Land Asset Value

　　1.林地資產(chǎn)平均單價(jià)

　　1. Average unit price of forest land assets

　　根據(jù)上述質(zhì)量?jī)r(jià)值法的流程，林地資產(chǎn)質(zhì)量通過(guò)土壤、氣候、地形、經(jīng)濟(jì)發(fā)展水平和交通區(qū)位五個(gè)方面進(jìn)行衡量，并對(duì)各個(gè)小班的綜合得分進(jìn)行計(jì)算。最終匯總得出各質(zhì)量級(jí)別小班的得分和分布狀況，具體結(jié)果如表4所示。

　　According to the process of the quality value method mentioned above, the quality of forest assets is measured through five aspects: soil, climate, terrain, economic development level, and transportation location, and the comprehensive score of each sub class is calculated. The final summary shows the scores and distribution of each quality level small class, as shown in Table 4.

　　由于該縣森林資源資產(chǎn)缺乏林地流轉(zhuǎn)價(jià)格，本文采用林地期望價(jià)值法計(jì)算各質(zhì)量級(jí)別價(jià)值，通過(guò)抽樣評(píng)估，最終計(jì)算出林地資產(chǎn)單價(jià)從1至5級(jí)別分別是10 771.48元、8 415.22元、6 058.96元、4 470.17元、1 898.47元。

　　Due to the lack of forest land transfer prices for forest resource assets in the county, this article uses the expected value method of forest land to calculate the value of each quality level. Through sampling evaluation, the final calculated unit price of forest land assets from level 1 to level 5 is 10771.48 yuan, 8415.22 yuan, 6058.96 yuan, 4470.17 yuan, and 1898.47 yuan, respectively.

　　2.林地資產(chǎn)價(jià)值量

　　2. Value of forest land assets

　　根據(jù)表4中不同林地質(zhì)量級(jí)別對(duì)應(yīng)的面積與相應(yīng)的平均單價(jià)，計(jì)算出各級(jí)別林地資產(chǎn)價(jià)值量，計(jì)算結(jié)果如表5所示。

　　According to the area and average unit price corresponding to different forest land quality levels in Table 4, the asset value of each level of forest land is calculated, and the calculation results are shown in Table 5.

　　從林地資產(chǎn)的實(shí)物量和價(jià)值量分布來(lái)看，第3級(jí)別林地資產(chǎn)占地面積最多，達(dá)到總面積的51.42%，價(jià)值量為36 213 071元；其次是第2級(jí)別，達(dá)到總面積的22.63%，價(jià)值量為22 139 019元，該縣林地質(zhì)量大部分處于中等水平。

　　From the distribution of physical quantity and value of forest assets, the third level forest assets occupy the largest area, accounting for 51.42% of the total area, with a value of 36213071 yuan; Next is the second level, which accounts for 22.63% of the total area and has a value of 22139019 yuan. Most of the forest land quality in the county is at a moderate level.

　　（二）林木資產(chǎn)價(jià)值計(jì)量

　　（2） Measurement of Forest Asset Value

　　1.林木資產(chǎn)平均單價(jià)

　　1. Average unit price of forest assets

　　對(duì)各個(gè)樹(shù)種的各齡組進(jìn)行樣點(diǎn)小班選取，計(jì)算各質(zhì)量級(jí)別的平均單價(jià)。由于當(dāng)?shù)厝狈Τ墒斓牧帜窘灰资袌?chǎng)，本文采用林木資產(chǎn)評(píng)估技術(shù)方法計(jì)算得出各質(zhì)量級(jí)別的平均單價(jià)，計(jì)算結(jié)果如表6所示。

　　Select small sample groups for each age group of various tree species and calculate the average unit price for each quality level. Due to the lack of a mature forest trading market in the local area, this article uses forest asset evaluation technology to calculate the average unit price of each quality level. The calculation results are shown in Table 6.

　　由表6可知，林木資產(chǎn)各質(zhì)量級(jí)別平均單價(jià)隨著林齡的增長(zhǎng)出現(xiàn)了先下降再上升的趨勢(shì)，這主要是因?yàn)橛g林采用了重置成本法，由于前期營(yíng)林、造林成本投入較多，導(dǎo)致幼齡林質(zhì)量?jī)r(jià)值高于中齡林；后期隨著林木蓄積量的不斷增加，平均單價(jià)又有所回升，成熟林、過(guò)熟林伴隨著主伐期的到來(lái)，價(jià)值達(dá)到頂峰，這一計(jì)算結(jié)果符合林木市場(chǎng)價(jià)格的基本趨勢(shì)，說(shuō)明通過(guò)抽樣評(píng)估計(jì)算得到的結(jié)果具有科學(xué)性。

　　According to Table 6, the average unit price of various quality levels of forest assets shows a trend of first decreasing and then increasing with the increase of forest age. This is mainly due to the use of the reset cost method in young forests, which resulted in higher quality value of young forests than middle-aged forests due to the higher investment in afforestation and reforestation costs in the early stage; With the continuous increase of forest stock volume in the later stage, the average unit price has rebounded, and mature and overripe forests reach their peak value with the arrival of the main cutting period. This calculation result is in line with the basic trend of forest market prices, indicating that the results obtained through sampling evaluation calculation are scientific.

　　2.林木資產(chǎn)價(jià)值量

　　2. Value of forest assets

　　根據(jù)該縣森林資源資產(chǎn)調(diào)查資料，對(duì)各樹(shù)種分齡組的實(shí)物量進(jìn)行統(tǒng)計(jì)分析，根據(jù)所得的實(shí)物量和對(duì)應(yīng)的平均單價(jià)，計(jì)算出各個(gè)樹(shù)種相應(yīng)齡組的價(jià)值量，進(jìn)行匯總計(jì)算可得到全部林木資產(chǎn)的價(jià)值量，計(jì)算結(jié)果如表7所示。

　　Based on the survey data of forest resource assets in the county, statistical analysis was conducted on the physical quantities of each tree species in different age groups. Based on the obtained physical quantities and corresponding average unit prices, the value of each tree species in the corresponding age group was calculated, and the value of all forest assets was obtained by summarizing and calculating. The calculation results are shown in Table 7.

　　根據(jù)表7可以看出，在B縣域內(nèi)油松和落葉松價(jià)值量較高；在所有的齡組中，中齡林所占的價(jià)值量最高，其次是近成熟林；出現(xiàn)這一現(xiàn)象的原因是該縣林木資產(chǎn)大多數(shù)為20世紀(jì)90年代的人工林，落葉松和油松為當(dāng)?shù)氐膬?yōu)勢(shì)樹(shù)種，種植面積較大；此外，B縣位于我國(guó)北方山區(qū)，受氣候和土壤的影響，林木生長(zhǎng)周期較長(zhǎng)，達(dá)到中齡林一般需要20—30年，達(dá)到近成熟林一般需要30—40年，因此目前大多林木資產(chǎn)仍處在中齡林和近成熟林階段。

　　According to Table 7, it can be seen that the value of Pinus tabulaeformis and Larix gmelini is relatively high in County B; Among all age groups, the value of middle-aged forests is the highest, followed by nearly mature forests; The reason for this phenomenon is that most of the forest assets in the county are artificial forests from the 1990s, with larch and pine being the dominant tree species in the area and having a large planting area; In addition, B County is located in the mountainous areas of northern China. Due to the influence of climate and soil, the growth cycle of forest trees is relatively long. It generally takes 20-30 years to reach middle-aged forests and 30-40 years to reach near mature forests. Therefore, most of the forest assets are still in the stage of middle-aged and near mature forests.

　　五、結(jié)論

　　V. Conclusion

　　為解決行政區(qū)域森林資源資產(chǎn)核算面臨的價(jià)值計(jì)量問(wèn)題，本文在會(huì)計(jì)計(jì)量和資產(chǎn)評(píng)估技術(shù)方法的基礎(chǔ)上，構(gòu)建了森林資源資產(chǎn)價(jià)值計(jì)量的質(zhì)量?jī)r(jià)值法，具有理論和實(shí)踐的雙重意義。在理論層面，提出為滿足行政區(qū)域森林資源資產(chǎn)價(jià)值計(jì)量目標(biāo)，應(yīng)將公允價(jià)值作為計(jì)量屬性，將森林資源資產(chǎn)評(píng)估方法作為基礎(chǔ)技術(shù)手段。在實(shí)踐層面，本文從森林資源資產(chǎn)價(jià)值計(jì)量的實(shí)際需求出發(fā)，按照成本效益原則設(shè)計(jì)了基于質(zhì)量分級(jí)和抽樣評(píng)估的質(zhì)量?jī)r(jià)值法，該方法在技術(shù)層面具有科學(xué)性，在操作層面具有可行性，為行政區(qū)域森林資源資產(chǎn)核算成為日常的、制度性的會(huì)計(jì)核算工作提供了技術(shù)支撐。

　　To solve the value measurement problem faced by the accounting of forest resource assets in administrative regions, this article constructs a quality value method for measuring the value of forest resource assets based on accounting measurement and asset evaluation techniques, which has both theoretical and practical significance. At the theoretical level, it is proposed that in order to meet the measurement objectives of forest resource asset value in administrative regions, fair value should be taken as the measurement attribute, and forest resource asset evaluation methods should be used as the basic technical means. At the practical level, this article starts from the actual needs of measuring the value of forest resource assets and designs a quality value method based on quality grading and sampling evaluation according to the principle of cost-effectiveness. This method is scientifically sound at the technical level and feasible at the operational level, providing technical support for the accounting of forest resource assets in administrative regions to become a daily and institutional accounting work.

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