森林資源資產評估作為自然資源價值量化的重要技術手段，是推進生態(tài)文明建設與綠色經濟發(fā)展的重要基礎性工作。本準則立足我國林業(yè)發(fā)展實際，系統(tǒng)構建了覆蓋評估主體資質、價值類型選擇、生態(tài)價值考量、操作程序規(guī)范的全流程技術框架，著重強調專業(yè)勝任能力與生態(tài)服務價值的雙重實現(xiàn)路徑，為科學、客觀、公正地評估森林資源資產價值提供制度保障。評估工作須嚴格遵循《中華人民共和國資產評估法》及林業(yè)相關法律法規(guī)，緊密結合森林資源可再生性、地域差異性等自然特征，服務于林業(yè)可持續(xù)經營和生態(tài)產品價值實現(xiàn)。

　　Forest resource asset assessment, as an important technical means of quantifying the value of natural resources, is a fundamental work for promoting ecological civilization construction and green economic development. This guideline is based on the actual development of forestry in China, and systematically constructs a full process technical framework covering the qualifications of evaluation subjects, selection of value types, consideration of ecological value, and standardized operating procedures. It emphasizes the dual implementation path of professional competence and ecological service value, providing institutional guarantees for scientifically, objectively, and fairly evaluating the value of forest resource assets. The evaluation work must strictly follow the Asset Evaluation Law of the People's Republic of China and relevant forestry laws and regulations, closely integrate the natural characteristics of forest resources such as renewability and regional differences, and serve the sustainable management of forestry and the realization of ecological product value.

　　1.執(zhí)行森林資源資產評估業(yè)務，應當具備森林資源資產評估的專業(yè)知識和實踐經驗，能夠勝任所執(zhí)行的森林資源資產評估業(yè)務。

　　1. To carry out forest resource asset assessment business, one should possess professional knowledge and practical experience in forest resource asset assessment, and be capable of performing the forest resource asset assessment business.

　　當執(zhí)行某項特定業(yè)務缺乏相關的專業(yè)知識和經驗時，應當采取彌補措施，包括聘請林業(yè)專業(yè)技術人員或者相關專業(yè)機構協(xié)助工作等。

　　When there is a lack of relevant professional knowledge and experience in performing a specific business, remedial measures should be taken, including hiring forestry professionals or relevant professional institutions to assist with the work.

　　2.在對持續(xù)經營前提下的經濟組織價值進行評估時，作為經濟組織資產的組成部分，森林資源資產價值通常受其對經濟組織貢獻程度的影響。

　　When evaluating the value of economic organizations under the premise of continuous operation, as a component of economic organization assets, the value of forest resource assets is usually influenced by their contribution to the economic organization.

　　3.執(zhí)行森林資源資產評估業(yè)務，應當根據評估目的等相關條件，選擇恰當的價值類型。

　　3. When carrying out forest resource asset evaluation business, appropriate value types should be selected based on evaluation purposes and other relevant conditions.

　　4.執(zhí)行森林資源資產評估業(yè)務，應當考慮國家相關林業(yè)法規(guī)和政策，以及森林資源的自然屬性、經營特性、使用期限、用途等因素對森林資源資產價值的影響。

　　4. When conducting forest resource asset assessment, relevant national forestry regulations and policies, as well as factors such as the natural attributes, operational characteristics, usage period, and purpose of forest resources, should be taken into account to determine their impact on the value of forest resource assets.

　　執(zhí)行涉及生態(tài)公益林等特殊用途的森林資源資產評估業(yè)務，除評估其經濟價值外，還應當結合評估目的考慮是否評估其生態(tài)服務價值。

　　The evaluation of forest resource assets involving special purposes such as ecological public welfare forests should not only assess their economic value, but also consider whether to evaluate their ecological service value based on the evaluation purpose.

　　5.資產評估專業(yè)人員應當履行適當的評估程序，核實森林資源資產實物量及相關信息，分析經營管理的合理性，選擇恰當的評估參數進行評定估算，編制和提交資產評估報告。

　　5. Asset appraisal professionals should perform appropriate appraisal procedures, verify the physical quantity and related information of forest resource assets, analyze the rationality of management, select appropriate appraisal parameters for evaluation and estimation, and prepare and submit asset appraisal reports.

　　操作要求

　　Operational requirements

　　1.執(zhí)行森林資源資產評估業(yè)務，應當要求委托人明確森林資源資產評估目的、評估對象和范圍。

　　1. When carrying out forest resource asset assessment business, the client should be required to clarify the purpose, object, and scope of forest resource asset assessment.

　　2.執(zhí)行森林資源資產評估業(yè)務，應當根據評估目的和具體情況進行合理假設，并在資產評估報告中予以披露。

　　2. When conducting forest resource asset assessment business, reasonable assumptions should be made based on the assessment purpose and specific circumstances, and disclosed in the asset assessment report.

　　3.資產評估專業(yè)人員應當要求委托人或者其他相關當事人明確森林資源資產的權屬，出具林權證或者相關權屬證明文件，并對其真實性、完整性、合法性做出承諾。資產評估專業(yè)人員應當對森林資源資產的權屬資料進行核查驗證。

　　3. Asset appraisal professionals should require clients or other relevant parties to clarify the ownership of forest resource assets, issue forest ownership certificates or relevant ownership proof documents, and make commitments to their authenticity, completeness, and legality. Asset appraisal professionals should verify and validate the ownership information of forest resource assets.

　　4.執(zhí)行森林資源資產評估業(yè)務，應當要求委托人或者其他相關當事人提供森林資源資產實物量清單。

　　4. When conducting forest resource asset assessment business, the client or other relevant parties shall be required to provide a physical inventory of forest resource assets.

　　5.森林資源資產實物量是價值評估的基礎。資產評估專業(yè)人員在進行森林資源資產價值評定估算前，可以委托相關專業(yè)機構對委托人或者其他相關當事人提供的森林資源資產實物量清單進行現(xiàn)場核查，由核查機構出具核查報告。

　　5. The physical quantity of forest resource assets is the basis for value assessment. Before conducting the valuation of forest resource assets, asset appraisal professionals may entrust relevant professional institutions to conduct on-site verification of the physical inventory of forest resource assets provided by the client or other relevant parties, and the verification institution shall issue a verification report.

　　6.當森林資源資產實物量清單由相關專業(yè)機構為滿足所進行的資產評估需求，通過開展調查工作，以出具調查報告方式確定時，資產評估專業(yè)人員可以對調查工作進行現(xiàn)場核查。

　　6. When the physical inventory of forest resource assets is determined by relevant professional institutions through investigation work to meet the needs of asset evaluation, and a survey report is issued, asset evaluation professionals can conduct on-site verification of the investigation work.

　　7.資產評估專業(yè)人員應當依法對森林資源資產評估活動中使用的資料進行核查驗證。

　　7. Asset appraisal professionals shall verify and validate the information used in forest resource asset appraisal activities in accordance with the law.

　　評估人員應當深刻認識森林資源資產的多重屬性，在恪守專業(yè)準則的同時注重生態(tài)價值的創(chuàng)造性轉化。各相關主體需共同遵循"專業(yè)核查、過程留痕、結果可溯"的質量控制原則，通過規(guī)范評估程序、強化權屬驗證、完善參數體系等舉措，切實提升評估結論的科學性與公信力。唯有堅持規(guī)范執(zhí)業(yè)與技術創(chuàng)新相結合，方能有效促進森林資源資產化進程，為建立健全生態(tài)補償機制、實現(xiàn)"綠水青山"向"金山銀山"轉化提供專業(yè)支撐。

　　Evaluators should have a deep understanding of the multiple attributes of forest resource assets, and pay attention to the creative transformation of ecological value while adhering to professional standards. All relevant parties need to jointly follow the quality control principles of "professional verification, process traceability, and result traceability", and effectively enhance the scientificity and credibility of evaluation conclusions through measures such as standardizing evaluation procedures, strengthening ownership verification, and improving parameter systems. Only by adhering to the combination of standardized practice and technological innovation can we effectively promote the process of forest resource assetization, provide professional support for establishing and improving ecological compensation mechanisms, and realize the transformation from "green mountains and clear waters" to "golden mountains and silver mountains".

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