影響林地資源資產評估價值的因素有：立地等級、地利等級、森林經營的方式及強度、林產品的銷售價格、林產品生產周期及利率、有林地與無林地差別、林地用途、林地交易市場是否活躍等。

　　The factors that affect the evaluation value of forest resource assets include site grade, land use grade, forest management method and intensity, sales price of forest products, production cycle and interest rate of forest products, difference between forest land and non forest land, forest land use, and whether the forest land trading market is active.

　　一、林地資源資產評估方法林地資源資產的價值以林地上所獲得的收益來體現。

　　1、 The value of forest resource assets is reflected by the income obtained from the forest land.

　　一般采用的資產評估方法有：

　　The commonly used asset valuation methods include:

　　一是根據林地的林木資源、植物資源、景觀資源等產生收益來判斷其價值（收益法）；

　　One is to judge the value of forest land based on the income generated from its forest resources, plant resources, landscape resources, etc. (income method);

　　二是根據市場交易價格（單位面積價格）做適當修正計算其價值（市場法）；

　　The second is to make appropriate adjustments to the market transaction price (unit area price) to calculate its value (market method);

　　三是根據原先購買和改造林地的成本來計算其價值（成本法）。

　　The third method is to calculate the value of forest land based on the original cost of purchasing and renovating it (cost method).

　　1、市場成交價比較法市場成交價比較法是以具有相同或類似條件林地的現行市價作為比較基礎，估算林地評估值的方法。

　　1. The market transaction price comparison method is a method of estimating the evaluation value of forest land based on the current market price of forest land with the same or similar conditions.

　　評估時應選取3個及3個以上與擬評估的林地條件相類似的參照交易案例，并從評估資料、評估參數指標等的代表性、適宜性、準確性方面，客觀分析參照交易案例，對各估算結果進行分析判斷后，可采用簡單算術平均法、加權算術平均法、中位數法、眾數法、綜合分析法等方法確定評估結論，并在評估報告中披露所采用的方法和理由。其中簡單算術平均法計算公式為：

　　When evaluating, three or more reference transaction cases with similar conditions to the forest land to be evaluated should be selected, and objective analysis should be conducted on the representativeness, suitability, and accuracy of the evaluation data, evaluation parameters, and indicators. After analyzing and judging the estimation results, methods such as simple arithmetic mean, weighted arithmetic mean, median, mode, and comprehensive analysis can be used to determine the evaluation conclusion, and the methods and reasons used should be disclosed in the evaluation report. The formula for calculating the simple arithmetic mean is:

　　式中：E一評估值；Gi一參照案例的單位面積林地交易價格；S一擬評估林地面積；ki一林地質量調整系數；kbi一物價指數調整系數；N一參照交易案例個數。

　　In the formula: E represents the evaluation value; Gi refers to the transaction price of forest land per unit area in the case study; S intends to evaluate the forest area; Ki - Forest land quality adjustment coefficient; KBI - Price Index Adjustment Coefficient; N refers to the number of transaction cases.

　　采用市場成交價比較法通常要將被評估林地與交易案例林地的差異進行修正，修正時要考慮前述影響林地價格的因素。

　　The use of market transaction price comparison method usually requires correction of the differences between the evaluated forest land and the transaction case forest land, taking into account the factors that affect forest land prices mentioned above.

　　林地質量調整系數（K），是立地質量調整系數（k1）與地利等級調整系數（k2）的乘積（K＝k1×k2）。

　　The forest quality adjustment coefficient (K) is the product of the site quality adjustment coefficient (k1) and the land use grade adjustment coefficient (k2) (K=k1 × k2).

　　（1）林地立地質量（或立地條件類型）差異修正

　　(1) Correction of differences in forest site quality (or site condition types)

　　立地等級通常按地位指數級、地位級或立地類型確定，通常采用立地質量調整系數修正。立地質量調整數按該地區交易林地的立地等級主伐時的蓄積預測產量與被評估林地立地等級預測主伐時產量比值來進行計算。

　　The site grade is usually determined by the site index grade, site grade, or site type, and is usually corrected by the site quality adjustment coefficient. The site quality adjustment number is calculated based on the ratio of the predicted yield of the stock volume during the main cutting of the trading forest land in the area to the predicted yield during the main cutting of the evaluated forest land.

　　地利等級是林地采、集、運生產條件的反映，一般用采、集、運的生產成本來確定，一般通過地利等級調整系數修正。地利等級調整系數可按現實林分與參照林分在主伐時立木價（以木材市場價倒算法求算取得）的比值來計算。

　　The land use grade is a reflection of the production conditions of forest land harvesting, collection, and transportation. It is generally determined by the production costs of harvesting, collection, and transportation, and is usually adjusted by the land use grade adjustment coefficient. The adjustment coefficient for land use grade can be calculated based on the ratio of the standing price of the actual forest stand to the reference forest stand at the time of main logging (calculated using the inverse algorithm of the timber market price).

　　（2）物價指數調整系數（Kb）。

　　(2) Price index adjustment coefficient (Kb).

　　交易案例林地資源資產評估基準日與被評估林地的評估基準日的差異，通常采用物價指數法，最簡單的物價指數替代值是用兩個評估基準日時的木材銷售價格。

　　The difference between the evaluation benchmark date of forest resource assets in transaction cases and the evaluation benchmark date of the evaluated forest land is usually measured using the price index method. The simplest substitute value for the price index is the wood sales price at the two evaluation benchmark dates.

　　2、林地期望價法　林地期望價法以實現森林永續利用為前提，并假定每個輪伐期林地上的收益相同，支出也相同，從無林地造林開始進行計算，將無窮多個輪伐期的凈收益全部折為現值累加求和作為擬評估林地資產評估值。其計算公式為：式中：E一林地期望價；Au一林分u年主伐時的凈收益；Aa，Ab分別為一個輪伐期內第a年、第b年間伐或其他凈收益；C一各年度營林直接投資；V一平均營林生產間接費用；n一輪伐期；P一投資收益率。假設1：凈收益發生在當年年末假設2：直接投資費用發生在年初

　　2. The expected value method of forest land is based on the premise of achieving sustainable use of forests, and assumes that the income and expenditure on forest land are the same for each rotation period. Starting from afforestation without forest land, the calculation is carried out, and the net income of infinite rotation periods is converted into present value and accumulated as the evaluation value of forest land assets to be evaluated. The calculation formula is: where E is the expected price of forest land; The net income during the annual main logging of the Au forest stand; Aa and Ab respectively represent the net income or other net income during the a and b years of a rotation period; C. Direct investment in forest management for each year; V - Average indirect costs of forest management production; N round of logging period; P represents the investment return rate. Assumption 1: Net income occurs at the end of the current year Assumption 2: Direct investment expenses occur at the beginning of the year

　　3、年金資本化法年金資本化法是以實現森林永續利用為前提，且林地每年有穩定的收益，按恰當的投資收益率求出林地資產價值的方法，其計算公式為：?E=A/P式中：E一林地評估值；A一年平均地租；P一投資收益率。

　　3. The annuity capitalization method is a method of calculating the asset value of forest land based on the premise of achieving sustainable forest use and stable annual returns. The calculation formula is:? In the formula E=A/P, E represents the evaluation value of forest land; An average annual rent; P represents the investment return rate.

　　資產評估專業人員在采用年金資本化法確定年平均地租和投資收益率時必須注意，在確定年平均地租時應用近年的平均值，并盡可能將通貨膨脹因素從平均地租中扣除，在確定投資收益率時也應將通貨膨脹率扣除；

　　Asset appraisal professionals must pay attention to using the annuity capitalization method to determine the annual average rent and investment return rate. When determining the annual average rent, the average value of recent years should be applied, and inflation factors should be deducted from the average rent as much as possible. When determining the investment return rate, inflation rates should also be deducted;

　　如果在地租中無法將通貨膨脹因素扣除，則采用的投資收益率也應包含通貨膨脹率。但通貨膨脹的變幅較大，這種計算可能產生較大的偏差。

　　If the inflation factor cannot be deducted from the land rent, the investment return rate used should also include the inflation rate. But the fluctuation of inflation is large, which may result in significant deviations in this calculation.

　　4、使用權有限期林地評估方法林地期望價法、年金資本化法均要求林地使用權為無限期。當林地使用權為有限期（n年）時，其計算公式為

　　4. The evaluation methods for forest land with limited use rights, including the forest land expected value method and the annuity capitalization method, both require that the forest land use rights be indefinite. When the forest land use right is limited in term (n years), the calculation formula is

　　林地期望價法：式中：E一林地期望價；Au一林分u年主伐時的凈收益；Aa，Ab分別為一個輪伐期內第a年、第b年間伐或其他凈收益；C一各年度營林直接投資；V一平均營林生產間接費用；n一輪伐期；P一投資收益率。　　?

　　Forest land expected price method: In the formula: E represents the expected price of forest land; The net income during the annual main logging of the Au forest stand; Aa and Ab respectively represent the net income or other net income during the a and b years of a rotation period; C. Direct investment in forest management for each year; V - Average indirect costs of forest management production; N round of logging period; P represents the investment return rate. What?

　　永續年金：A＝①×P

　　Perpetual annuity: A=①× P

　　? 普通年金：年金資本化法：式中：En一林地使用權為n年的評估值；A一年平均收益；n一林地使用權期限；P 投資收益率。

　　Ordinary annuity: Annuity capitalization method: In the formula, En represents the assessed value of forest land use rights for n years; Annual average return of A; N - Term of forest land use rights; P investment return rate.

　　永續年金：A＝①×P

　　Perpetual annuity: A=①× P

　　5、林地費用價法

　　5. Forest land cost pricing method

　　林地費用價法是用取得林地所需要的費用和把林地維持到現在狀態所需的費用來確定林地價格的方法，其計算公式為：

　　The forest land cost method is a method of determining the forest land price based on the cost required to acquire the forest land and the cost required to maintain the forest land in its current state. The calculation formula is:

　　式中：E一林地評估值；CI一林地購置費；C一林地購置后第i年的林地改良費；n 林地購置年限；P一投資收益率林地費用價法適用于林地購入后經改良使之適合于林業用途的林地評估。

　　In the formula: E represents the evaluation value of forest land; CI Forest land purchase cost; The forest improvement fee for the i-th year after the purchase of C forest land; Purchase period of forest land; The P investment return rate forest land cost price method is applicable to the evaluation of forest land that has been purchased and improved to be suitable for forestry use.

　　林地費用價法也稱為成本價法，是將取得林地所需要的費用和把林地維持到現在狀態所需要的費用，在評定時用本利和來表示。

　　The forest land cost method, also known as the cost price method, is a method of evaluating the costs required to acquire forest land and the costs required to maintain the forest land in its current state using the sum of cost and interest.

　　因此林地費用價由三種費用構成：

　　Therefore, the forest land cost price consists of three types of expenses:

　　（1）購買林地及其他為取得林地所需的費用（CI）。

　　(1) Purchase of forest land and other expenses required to acquire forest land (CI).

　　（2）林地取得后，為造成適于林木培育而投入林地的改良費用（Ci）。

　　(2) After obtaining the forest land, the improvement cost (Ci) invested in the forest land to create a suitable environment for tree cultivation.

　　（3）從投入上述費用時開始到評估基準日為止的年間費用的利息。

　　(3) Interest on annual expenses from the time of investment until the evaluation benchmark date.

　　【通貨膨脹率】購買土地和林地的維持或改良的費用一般按購買或支付的原價格，不用重置值，此時計算利息采用的利率為正常的商業利率，它包括通貨膨脹率在內。

　　The cost of maintaining or improving purchased land and forest land is generally based on the original purchase or payment price, without resetting the value. At this time, the interest rate used to calculate interest is the normal commercial interest rate, which includes the inflation rate.

　　如林地的購置費和各年的林地改良費均采用基準日的重置值，則其利率用不含通貨膨脹的利率。

　　If the purchase cost of forest land and the annual forest land improvement fee are both reset to their original values on the reference date, the interest rate will be calculated without inflation.

　　【適用性】該法在一般的土地資產評估中較常使用，而在林地資產中，由于林地購入后僅維持改良而不進行經營的情況極少，因而該法在林地資產評估中用的較少。

　　[Applicability] This method is commonly used in general land asset evaluation, but in forest land assets, it is rarely used due to the fact that forest land is only maintained and improved after purchase without operation. Therefore, this method is less commonly used in forest land asset evaluation.

　　二、異齡林林地　對異齡林林地評估時，由于異齡林林地始終都有林木，林地的收益能力與林木的收益能力交織在一起，無法細分，因此周期收益資本化法計算的結果是林地和林地上的林木的綜合價格。

　　2、 When evaluating different aged forest land, due to the fact that there are always trees in the different aged forest land, the income capacity of the forest land is intertwined with the income capacity of the trees, and cannot be subdivided. Therefore, the result calculated by the cyclic income capitalization method is the comprehensive price of the forest land and the trees on the forest land.

　　要確定地價，則必須把土地的價值與林木的價值分割開，通常分割的方法是比例系數法和剩余價值法。

　　To determine the land price, it is necessary to separate the value of the land from the value of the trees, usually using the proportional coefficient method and the residual value method.

　　1、比例系數法比例系數法是將用周期收益資本化法計算的異齡林的收益現值E按規定（約定或當地森林經營的習慣）比例分為林地價值和林木價值兩部分。

　　1. The proportional coefficient method divides the present value of income E of heterogeneous forests calculated using the cyclic income capitalization method into two parts: forest value and forest value, according to the prescribed (agreed or local forest management practices) ratio.

　　該方法的關鍵問題是確定異齡林的收益現值和確定林價與地價的比例系數。

　　The key issue of this method is to determine the present value of income of heterogeneous forests and to determine the ratio coefficient between forest price and land price.

　　林地價值＝E×K　　比例系數的確定，必須考慮以下幾個因素：

　　The determination of the proportion coefficient of forest land value=E × K must consider the following factors:

　　（1）當地森林經營實踐中習慣性的林價中山價（地租）所占份額。

　　(1) The proportion of customary forest prices (land rent) in local forest management practices.

　　（2）林地的立地條件類型或地位指數級。

　　(2) The site condition type or status index level of forest land.

　　（3）林地的地利系數。

　　(3) The land use coefficient of forest land.

　　根據上述三個因子綜合確定其比例系數為：式中：K0一當地平均的林價中地租習慣比例；f一立地條件系數；I一地利系數。2、剩余價值法　剩余價值法是將用周期收益資本化法計算的異齡林的收益現值，減去林地上現有林木價值余額作為林地的價值。其計算公式為：式中：E一異齡林的收益現值；Xn一剛擇伐完的異齡林林分余下的林木的價值。

　　Based on the above three factors, the proportion coefficient is determined as follows: where K0 is the proportion of land rent habits in the local average forest price; F - Site condition coefficient; I have a geographical advantage coefficient. 2. The residual value method calculates the present value of income of a forest of different ages using the cyclic income capitalization method, and subtracts the remaining value of existing trees on the forest land as the value of the forest land. The calculation formula is: where E is the present value of the income of a forest of different ages; The value of the remaining trees in the newly selected inter aged forest stands.

　　剛擇伐完的異齡林林分余下的林木的價值評估采用木材市場價倒算法。三、森林景觀資產評估森林景觀資產的價值不僅與凝結在資產內部無差別的人類社會勞動有關，而且與人們對景觀的主觀心理因素有關。這兩方面的價值構成了森林景觀資產的價值評估基礎。

　　The value assessment of the remaining trees in the newly selected inter aged forest stands adopts the inverse market value algorithm for timber. 3、 The value of forest landscape assets is not only related to the undifferentiated human social labor condensed within the assets, but also to people's subjective psychological factors towards the landscape. These two aspects of value form the basis for the valuation of forest landscape assets.

　　森林景觀資產評估主要選擇下列幾種方法，并同時結合景區評價等級和相關設施等進行綜合評定估算。

　　The evaluation of forest landscape assets mainly selects the following methods, and comprehensively evaluates and estimates them based on the evaluation level of scenic spots and related facilities.

　　（一）市場成交價比較法市場成交價比較法是以相同或類似森林景觀資產的市場價格作為比較基礎，估算評估對象價值的方法。其計算公式為：式中：E一森林景觀資源評估值；Ki一森林景觀質量調整系數；Kbi一旅游消費水平調整系數；G一參照案例單位有效利用面積的市場價格；S一擬評估森林景觀資產的有效利用面積；N一參照交易案例個數。1、森林景觀質量調整系數 Ki2、旅游消費水平調整系數 Kbi【局限性】我國現在只出臺了森林公園風景資源質量等級評定標準，其他森林景觀資源質量還缺乏統一的評價標準，無法科學合理地計算景觀質量調整系數Ki，限制了該方法的使用。

　　（1） The market transaction price comparison method is a method of estimating the value of the evaluated object based on the market prices of the same or similar forest landscape assets. The calculation formula is: where E is the evaluation value of forest landscape resources; Ki forest landscape quality adjustment coefficient; Kbi - Adjustment coefficient for tourism consumption level; G refers to the market price of the effective utilization area of the reference case unit; S intends to evaluate the effective utilization area of forest landscape assets; N refers to the number of transaction cases. 1. The forest landscape quality adjustment coefficient Ki2 and tourism consumption level adjustment coefficient Kbi [Limitations] Currently, China has only introduced evaluation standards for the quality level of forest park scenic resources, and there is a lack of unified evaluation standards for the quality of other forest landscape resources, which makes it difficult to scientifically and reasonably calculate the landscape quality adjustment coefficient Ki and limits the use of this method.

　　【Ki的確定】森林公園的景觀質量受山體、水體、氣象等自然因素，以及交通便利程度、旅游適游期、區位條件、市場需求狀況等經濟地理因素的影響。《中國森林公園風景資源質量等級評定標準》（CB/T18005－1999）對不同森林公園的景觀質量進行了量化，繼而得到森林景觀質量調整系數。

　　The landscape quality of forest parks is influenced by natural factors such as mountains, water bodies, and meteorology, as well as economic and geographical factors such as transportation convenience, suitable tourism period, location conditions, and market demand. The "China Forest Park Landscape Resource Quality Rating Standards" (CB/T18005-1999) quantified the landscape quality of different forest parks and obtained the forest landscape quality adjustment coefficient.

　　（二）年金資本化法（適用條件）對市場發育比較成熟，年均收益相對穩定，景觀資源開發、建設和管理已日趨完善的森林景觀資產的價值評估宜選擇年金資本化法。

　　（2） The annuity capitalization method (applicable conditions) is suitable for evaluating the value of forest landscape assets with mature market development, relatively stable annual returns, and increasingly improved landscape resource development, construction, and management.

　　【評估步驟】在有的資產評估中，未來預期收益盡管不完全相等，但生產經營活動相對穩定，各期收益相差不大，這種情況也可以采用上述方法進行。

　　In some asset evaluations, although the expected future returns may not be completely equal, the production and operation activities are relatively stable, and the differences in returns between periods are not significant. In this case, the above method can also be used.

　　其步驟如下：

　　The steps are as follows:

　　第一步，預測該項資產未來若干年（一般為5年左右）的收益額，并折現求和。

　　The first step is to predict the future returns of the asset for several years (usually around 5 years), and then discount and sum them up.

　　第二步，通過折現值之和求取年等值收益額；

　　The second step is to calculate the annual equivalent income by summing up the discounted values;

　　第三步，將求得的年等值收益額進行本金化計算，確定該項資產評估值。

　　The third step is to convert the calculated annual equivalent income into principal and determine the assessed value of the asset.

　　（三）模擬開發法（假設開發法）

　　（3） Simulation development method (hypothetical development method)

　　此方法是森林景觀資產評估中最常用的方法。模擬開發法是假設景區在科學、合理、有效的開發建設條件下，預測未來開發建設的投資、經營成本、經營收益，并將其凈收益的折現值之和作為森林景觀資產評估值的一種方法。模擬開發法的測算分為兩個階段：其計算公式為：式中：E一評估值；Ai一第i年的預期經營收入；Ci一第i年的投資與經營成本；F投資利潤；AI一景區開發建設成熟后，收益穩定階段年凈收益；n一景區開發建設和收益不穩定期；P一投資收益率。

　　This method is the most commonly used approach in forest landscape asset assessment. The simulation development method is a method that assumes that the scenic area is under scientific, reasonable, and effective development and construction conditions, predicts the investment, operating costs, and operating income of future development and construction, and uses the discounted value of its net income as the evaluation value of forest landscape assets. The calculation of simulation development method is divided into two stages: the calculation formula is: E - evaluation value; Expected operating income for the i-th year of Ai; The investment and operating costs for the i-th year of Ci; F investment profit; After the development and construction of AI scenic spots mature, the annual net income during the stable stage of revenue will be achieved; During the period of unstable development, construction, and revenue of scenic spots; P represents the investment return rate.

　　（四）重置成本法　森林景觀資產的重置成本包括森林和旅游設施的重置成本。森林景觀資產重置成本法的計算公式為：式中：E一森林景觀資產評估值；K一森林景觀質量調整系數；Ci一第i年的營林投入，主要包括工資、物資消耗、管護費用和地租等；CI一旅游設施重置成本；n一林齡P一投資收益率。旅游設施重置成本CI?

　　（4） The reset cost method for forest landscape assets includes the reset cost of forests and tourism facilities. The calculation formula for the reset cost method of forest landscape assets is: where E is the assessed value of forest landscape assets; K - Forest landscape quality adjustment coefficient; The forestry investment in the i-th year of Ci mainly includes wages, material consumption, management and maintenance costs, and land rent; CI - Cost of resetting tourism facilities; N represents the age of the forest and P represents the investment return rate. Is the cost of resetting tourism facilities CI?

　　旅游設施重置成本評估值＝重置價值×成新率【優點】利用重置成本法來評估森林景觀資產的價值，數據收集比較容易，評估方法簡單。

　　The evaluation value of the reset cost of tourism facilities is calculated as the reset value multiplied by the newness rate. The advantage of using the reset cost method to evaluate the value of forest landscape assets is that data collection is relatively easy and the evaluation method is simple.

　　考慮到當前人們對森林景觀資產的概念與認識還比較初級，運用重置成本法估算出森林景觀資產的價值，有助于對森林景觀資產價值進行初步的認可和確定，一定程度上有利于提高人們對森林景觀資產的理解和認識。

　　Considering that people's concept and understanding of forest landscape assets are still relatively basic, using the reset cost method to estimate the value of forest landscape assets can help to preliminarily recognize and determine the value of forest landscape assets, and to some extent, improve people's understanding and recognition of forest landscape assets.

　　【缺點】但森林景觀資產的價值絕不僅僅是這部分人工投入形成的價值。因此，用重置成本法會出現低估的情況。

　　[Disadvantages] However, the value of forest landscape assets is not limited to the value formed by this artificial input alone. Therefore, using the reset cost method may lead to underestimation.

　　它僅僅只是一種替代方法、比較方法，或是確定森林景觀資產最低價值、保本價值的保守方法，并且在森林景觀建設初期，景觀資產價值收益體現不明顯、不穩定的階段更適用。

　　It is only an alternative method, a comparative method, or a conservative method for determining the minimum value and breakeven value of forest landscape assets, and is more applicable in the early stages of forest landscape construction when the value and benefits of landscape assets are not clearly reflected and unstable.

　　【方法使用的順序】

　　[Order of Method Usage]

　　考慮到以上幾種方法各自的特點、運用時存在的問題以及景觀市場的現狀，現階段我國估算森林景觀資產價值應首先考慮使用收益法，其次才是重置成本法或市場成交價比較法。

　　Considering the characteristics of each of the above methods, the existing problems in their application, and the current situation of the landscape market, at this stage, China should first consider using the income method to estimate the value of forest landscape assets, followed by the reset cost method or market transaction price comparison method.

　　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://m.ttkl.com.cn/   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.

　　This article is contributed by the Friendship Contribution of Forest Resource Asset Evaluation For more related knowledge, please click http://m.ttkl.com.cn/ Sincere attitude To provide you with comprehensive services We will gradually contribute more relevant knowledge to everyone Coming soon.