用材林森林資源轉(zhuǎn)讓價值評估探討

　　Exploration into the Valuation of Timber Forest Resource Transfer

　　森林資源資產(chǎn)價值主要是為林權(quán)交易等資產(chǎn)業(yè)務(wù)提供價值尺度，隨著社會主義市場經(jīng)濟體制的完善和集體林權(quán)制度改革的深入，森林資源資產(chǎn)評估在林業(yè)經(jīng)濟活動中扮演著越來越重要的角色。本文從用材林資源轉(zhuǎn)讓的視角出發(fā)，探討林木資產(chǎn)的特點、評估方法及其實際應(yīng)用并結(jié)合案例分析。一、林木資產(chǎn)及經(jīng)營的特點林木資產(chǎn)是資源性資產(chǎn)，它具有資源性資產(chǎn)的特點,它既依托林地提供其生產(chǎn)的土壤，在形成過程中又凝結(jié)著人類的勞動,它的經(jīng)營別具特點,這些特點將影響林木資產(chǎn)的評估。

　　The value of forest resource assets mainly provides a value scale for asset businesses such as forest rights trading. With the improvement of the socialist market economy system and the deepening of collective forest rights system reform, forest resource asset evaluation plays an increasingly important role in forestry economic activities. This article explores the characteristics, evaluation methods, and practical applications of forest assets from the perspective of timber resource transfer, and combines case analysis. 1、 The characteristics of forest assets and management: Forest assets are resource-based assets, which have the characteristics of resource-based assets. They not only rely on forest land to provide soil for production, but also embody human labor in the formation process. Their management has unique characteristics, which will affect the evaluation of forest assets.

　　1. 林木資產(chǎn)經(jīng)營周期長林木生長和森林經(jīng)營的長期性森林資源資產(chǎn)是再生性資產(chǎn)，森林中林木的生長有一定的規(guī)律，從幼林到成熟林，森林都處于生長階段,各種林木成林成材周期也各有不同,每個階段的產(chǎn)量都不同,隨著林分年齡的增大,產(chǎn)量也相應(yīng)增加:經(jīng)營森林所支出的成本也伴隨著林分生長全過程;林木資產(chǎn)的經(jīng)濟價值是隱含的，只有在林木采伐時才能取得收益。

　　1. Forest asset management cycle is long. Forest growth and forest management are long-term. Forest resource assets are regenerative assets, and the growth of trees in forests follows a certain pattern. From young forests to mature forests, forests are in the growth stage, and the maturity cycle of various trees is also different. The yield of each stage is different, and as the age of the forest stands increases, the yield also increases accordingly. The cost of managing forests also accompanies the entire process of forest growth; The economic value of forest assets is implicit, and profits can only be obtained during the logging process.

　　2. 儲蓄性資產(chǎn)和產(chǎn)品實物內(nèi)涵的一致性林木資產(chǎn)的實物是活立木的材積(蓄積量),其每年的產(chǎn)品是活立木生長的木材(生長量)，而最終的產(chǎn)品是經(jīng)采伐利用獲得的木材材積。其資產(chǎn)與產(chǎn)品的物質(zhì)內(nèi)涵是一樣的,這一特點就是林業(yè)的儲蓄性。

　　2. Consistency between savings assets and the physical content of products. The physical content of forest assets is the volume of standing timber (stock volume), and its annual product is the growth of standing timber (growth volume). The final product is the volume of timber obtained through logging and utilization. The material connotation of its assets and products is the same, which is the saving nature of forestry.

　　3. 營林成本階段性差異營林成本的階段性營林成本貫穿于林木生長全過程，但支出的成本階段性強，主要集中在初期，即幼林郁閉前，在幼林進入郁閉后至林木主伐期間成本下降，每年僅要支付管護費(包括病蟲害防治費、森林火災(zāi)預(yù)防費和護林費)和地租。

　　3. Stage differences in forest management costs Stage differences in forest management costs Forest management costs run through the entire process of forest growth, but the cost of expenditure is highly phased, mainly concentrated in the early stages, that is, before the young forest canopy closes. After the young forest enters the canopy closure period, the cost decreases during the main logging period, and only management fees (including pest control fees, forest fire prevention fees, and forest protection fees) and rent need to be paid annually.

　　4. 地域差異大地域的差異性林木資產(chǎn)是依附在林地上的，由于林地立地質(zhì)量不同,同一年齡、同一樹種、同一培育措施的林分其生長狀況不一樣,價格也相差很大,即使生長狀態(tài)一致由于地利等級不一樣,其價格也有較大的差異。

　　4. There are significant regional differences. Forest assets are attached to forest land, and due to differences in site quality, forest stands of the same age, species, and cultivation measures have different growth conditions and prices. Even if the growth status is the same, due to differences in geographical grade, their prices also vary greatly.

　　二、林木資產(chǎn)評估的測算公式及理論依據(jù)

　　2、 Calculation formula and theoretical basis for forest asset evaluation

　　參考《森林資源資產(chǎn)評估技術(shù)規(guī)范》（LY/T2407-2015）規(guī)定，用材林林木資產(chǎn)評估可以選用的評估方法主要有市場法、收益法、重置成本法；市場法包括木材市場價倒算法、市場成交價比較法;收益法包括收獲現(xiàn)值法、年金資本化法、周期收益資本化法;成本法包括重置成本法、林地費用法等，以下就實務(wù)中較為適用幾種方法進行介紹。

　　According to the Technical Specification for Forest Resource Asset Evaluation (LY/T2407-2015), the evaluation methods that can be used for timber forest asset evaluation mainly include market method, income method, and reset cost method; The market approach includes the timber market price inversion algorithm and the market transaction price comparison method; The income approach includes the present value of earnings approach, annuity capitalization approach, and cyclical income capitalization approach; The cost method includes reset cost method, forest land expense method, etc. The following introduces several methods that are more applicable in practice.

　　1.木材市場價倒算法(1)基本原理：木材市場價倒算法又稱剩余價值法，是將被評估林木資產(chǎn)皆伐后所得木材的市場銷售總收入，扣除木材生產(chǎn)經(jīng)營所消耗的成本和合理利潤，剩余價值部分作為林木資產(chǎn)評估值的一種方法。(2)計算公式E=W-C-FE：林木資產(chǎn)評估值;W：銷售總收入;C:木材生產(chǎn)經(jīng)營成本(包括但不限于人工成本、采購成本、銷售費用、財務(wù)費用)F:木材生產(chǎn)經(jīng)營利潤(木材采伐者的合理利潤)。當森林培育與木材生產(chǎn)經(jīng)營采伐為同一方時，應(yīng)考慮評估目的等因素，確定是否扣減木材生產(chǎn)經(jīng)營利潤(F)

　　1. Timber market price inversion algorithm (1) Basic principle: Timber market price inversion algorithm, also known as residual value method, is a method of evaluating the value of timber assets by deducting the cost and reasonable profit of timber production and operation from the total market sales revenue of timber obtained after the evaluation of timber assets. (2) Calculation formula E=W-C-FE: Forest asset evaluation value; W: Total sales revenue; C: Wood production and operation costs (including but not limited to labor costs, procurement costs, sales expenses, financial expenses) F: Wood production and operation profits (reasonable profits of wood loggers). When forest cultivation and timber production and management logging are the same party, factors such as evaluation purposes should be considered to determine whether to deduct the profits from timber production and management (F)

　　2.市場成交價比較法(1)基本原理：市場成交價比較法是將相同或類似的森林資源資產(chǎn)的現(xiàn)行市場成交價格作為比較基礎(chǔ)，通過價格變動、林分質(zhì)量的調(diào)整，估算擬評估森林資源資產(chǎn)價值的一種方法。同一評估對象一般選取三個及三個以上交易案例作為參照，對各交易案例成交價格調(diào)整后，采用簡單算術(shù)平均法、加權(quán)算術(shù)平均法、中位數(shù)法、眾數(shù)法、綜合分析法等的其中一種方法計算確定評估結(jié)果。(2)計算公式(簡單算術(shù)平均法)。式中:E：林木資產(chǎn)評估值評估值；×：擬評估森林資產(chǎn)的實物量；Ki:第i個交易案例林分質(zhì)量綜合調(diào)整系數(shù)；Kbi:第i個交易案例物價調(diào)整系數(shù)；G:廠第i個交易案例市場交易價格；N:交易案例個數(shù)。

　　2. Market transaction price comparison method (1) Basic principle: Market transaction price comparison method is a method of estimating the value of forest resource assets to be evaluated by using the current market transaction prices of the same or similar forest resource assets as the comparison basis, and adjusting the price changes and forest stand quality. Generally, three or more transaction cases are selected as references for the same evaluation object. After adjusting the transaction prices of each transaction case, one of the methods such as simple arithmetic mean, weighted arithmetic mean, median, mode, and comprehensive analysis is used to calculate and determine the evaluation results. (2) Calculation formula (simple arithmetic mean method). In the formula: E: Evaluation value of forest assets; X: The physical quantity of forest assets to be evaluated; Ki: Comprehensive adjustment coefficient for forest stand quality in the i-th transaction case; Kbi: Price adjustment coefficient for the i-th transaction case; G: The market transaction price of the i-th transaction case of the factory; N: Number of transaction cases.

　　3.收獲現(xiàn)值法(1)基本原理:收獲現(xiàn)值法是通過預(yù)測林分生長到主伐時可生產(chǎn)的木材的數(shù)量，利用木材市場價倒算法測算出其立木的價值并將其折成現(xiàn)值，然后扣除評估基準日后到主伐前預(yù)計要進行各項經(jīng)營措施成本(含地租)的折現(xiàn)值，將其剩余部分作為被評估林木資產(chǎn)的評估值。(2)計算公式

　　3. Harvesting Present Value Method (1) Basic Principle: The harvesting present value method predicts the amount of wood that can be produced when the forest stands grow to the main cutting stage, calculates the value of the standing wood using the wood market price inversion algorithm, and converts it into present value. Then, after deducting the discounted value of the expected operating costs (including land rent) from the evaluation benchmark date to the main cutting stage, the remaining part is used as the evaluation value of the evaluated forest asset. (2) Calculation formula

　　4.周期收益資本化法(1)基本原理：周期收益資本化法是將被評估林木資產(chǎn)穩(wěn)定的周期收益，按適當?shù)耐顿Y收益率折算出資產(chǎn)的價值。(2)計算公式:式中:E:林木資產(chǎn)評估值;K:林分質(zhì)量調(diào)整系數(shù)，一般根據(jù)待評估的林分與標準林分的蓄積或胸徑指標進行調(diào)整;Au:參照林分u年主伐時的凈收益，木材銷售收入扣除采運成本、銷售費用、管理費用、財務(wù)費用、有關(guān)稅費、木材經(jīng)營的合理利潤后的部分;Aa、Ab參照林分第a，b年的間伐和其他純收益(n>a，b時，Aa、Ab=0);Ci：評估基準日后至主伐期間的年營林成本;u一經(jīng)營周期;n一林分年齡;P：投資收益率，一般采用平均收益率進行測算

　　4. Fundamental principle of cyclic income capitalization method (1): The cyclic income capitalization method converts the stable cyclic income of the evaluated forest assets into the value of the assets at an appropriate investment return rate. (2) Calculation formula: In the formula: E: Forest asset evaluation value; K: The forest quality adjustment coefficient is generally adjusted based on the volume or diameter at breast height indicators of the evaluated forest and the standard forest; Au: Referring to the net income of the forest stand during the main cutting in year u, the portion of timber sales revenue after deducting transportation costs, sales expenses, management expenses, financial expenses, relevant taxes, and reasonable profits from timber management; Aa and Ab refer to the thinning and other net income of the forest in years a and b (when n>a and b, Aa、Ab=0); Ci: Annual forest management cost from the evaluation benchmark date to the main logging period; U business cycle; N is the age of the forest stand; P: The investment return rate is generally calculated using the average return rate

　　5. 重置成本法(1)基本原理：重置成本法是按現(xiàn)時的工價及生產(chǎn)水平，重新營造一塊與被評估林木資產(chǎn)相類似的資產(chǎn)所需的成本費用，作為被評估林木資產(chǎn)價值的方法。(2)計算公式：式中:E：林木資產(chǎn)評估值;K：林分質(zhì)量綜合調(diào)整系數(shù)Ci:第i年以現(xiàn)時工價及生產(chǎn)水平為標準計算的生產(chǎn)成本，主要包括各年投入的勞動力工資、物質(zhì)消耗、地租、管理費用等:n:林分年齡;P:投資收益率三、案例分析案例一：某公司擬轉(zhuǎn)讓近期收購的80公頃杉木林，該林分經(jīng)營類型為一般用材林，林齡為25年，處于成熟林組，林分平均胸徑為18厘米，平均樹高為16米，平均蓄積為160立方米/公頃，需評估該小班林木資產(chǎn)的市場價值。據(jù)調(diào)查相關(guān)技術(shù)經(jīng)濟指標為:①木材價格。木材價格以委托評估資產(chǎn)附近林產(chǎn)品交易市場木材銷售價為基礎(chǔ)，結(jié)合待評估林木資產(chǎn)的實際平均胸徑綜合確定木材的平均售價。經(jīng)調(diào)查分析，杉原木售價800元/立方米，杉綜合材售價650元/立方米。②木材經(jīng)營成本。木材經(jīng)營成本主要包含伐區(qū)設(shè)計費、檢尺費、采運費、銷售費用、管理費用等，以出材量為計算基數(shù)，合計為170元/立方米。③木材銷售稅費。木材銷售稅費主要包含增值稅、城建稅、維簡費、不可預(yù)見費等合計按銷售收入的18.0%征收。④木材經(jīng)營利潤率。按主伐成本的16.0%計算。⑤出材率。按委估資產(chǎn)地方標準《××市縣林區(qū)商品林主要樹種出材率表》，胸徑為18厘米的杉木出材率為70%(其中原木25%、綜合材45%)。根據(jù)上述指標，評估過程及結(jié)論如下:木材銷售收入W=80×160×25%×800+80×160×45%×650=6,304,000(元）木材生產(chǎn)經(jīng)營成本C=(80×160×25%+80×160×45%）×170+6,304,000.00×18%=1,523,200.00+1,134,720.00=2,657,920（元）木材生產(chǎn)經(jīng)營利潤F=2,657,920×16%=425,267.20（元）林木評估值E=W-C-F=6,304,000-2,657,920-425,267.20=3,220,812.80（元）

　　5. Basic principle of reset cost method (1): The reset cost method is a method of assessing the value of the evaluated forest asset by using the cost of rebuilding an asset similar to the evaluated forest asset based on the current labor price and production level. (2) Calculation formula: In the formula, E represents the assessed value of forest assets; K: Comprehensive adjustment coefficient Ci for forest stand quality: Production cost calculated based on current labor prices and production levels in the i-th year, mainly including labor wages, material consumption, land rent, management expenses, etc. invested in each year: n: Forest stand age; P: Return on Investment 3, Case Analysis Case 1: A company intends to transfer 80 hectares of recently acquired Chinese fir forest, which is a general timber forest with a forest age of 25 years and is in the mature forest group. The average diameter at breast height of the forest is 18 centimeters, the average tree height is 16 meters, and the average volume is 160 cubic meters per hectare. The market value of the forest assets in this small group needs to be evaluated. According to the survey, the relevant technical and economic indicators are: ① Wood prices. The price of timber is based on the sales price of timber in the forest product trading market near the entrusted evaluation asset, and the average selling price of timber is determined by combining the actual average breast height diameter of the evaluated forest asset. After investigation and analysis, the selling price of fir logs is 800 yuan/cubic meter, and the selling price of fir composite timber is 650 yuan/cubic meter. ② Wood operating costs. The operating cost of timber mainly includes cutting area design fee, measuring fee, mining fee, sales fee, management fee, etc., calculated based on the output of timber, totaling 170 yuan/cubic meter. ③ Wood sales tax and fee. The sales tax for timber mainly includes value-added tax, urban construction tax, maintenance fees, unforeseeable expenses, etc., which are levied at a total rate of 18.0% of the sales revenue. ④ Profit margin of timber management. Calculated at 16.0% of the main cutting cost. ⑤ Material output rate. According to the local standard for asset valuation, the yield rate of main tree species in commercial forests in the forest area of XX city and county is 70% for Chinese fir with a breast height diameter of 18 centimeters (including 25% for logs and 45% for composite timber). Based on the above indicators, the evaluation process and conclusion are as follows: Wood sales revenue W=80 × 160 × 25% × 800+80 × 160 × 45% × 650=6304000 (yuan) Wood production and operation cost C=(80 × 160 × 25%+80 × 160 × 45%) × 170+6304000.00 × 18%=152320.00+1134720.00=2657920 (yuan) Wood production and operation profit F=2657920 × 16%=425267.20 (yuan) Wood evaluation value E=W-C-F=6304000-2657920-425267.20=3220812.80 (yuan)

　　案例二：現(xiàn)有某國有林場擬轉(zhuǎn)讓一塊面積為100畝的杉木中齡林，年齡為14年，畝蓄積為10立方米，經(jīng)營目標為中徑材(其主伐年齡為26年)，標準參照林分主伐時平均畝蓄積為18立方米，林齡為14年的標準參照林分的平均畝蓄積為9立方米，假設(shè)該林分不需要間伐，有關(guān)技術(shù)經(jīng)濟指標如下:①營林成本:管護費用為5元/畝·年，地租為48元/畝·年;②杉木林主伐時林木單位蓄積凈收益為400元/立方米;③投資收益率為8%計算該林分的林木資產(chǎn)評估值。由于該林木經(jīng)營不存在間伐，且評估基準日至主伐時各年營林成本相同，故收獲現(xiàn)值法公式可簡化為:林分質(zhì)量綜合調(diào)整系K=委估林分每畝蓄積量÷同林齡標準宗地的每畝蓄積量=10÷9=1.11主伐時每畝蓄積量=標準參照林分主伐時平均畝蓄積×林分質(zhì)量綜合調(diào)整系K=18×1.11=20（立方/畝）林木評估值=294158.34-39941.215=254217.125（元）

　　Case 2: A state-owned forest farm plans to transfer a 100 acre middle-aged Chinese fir forest with an age of 14 years and a stock volume of 10 cubic meters per acre. The management goal is to produce medium diameter timber (with a main cutting age of 26 years). The standard is based on the average stock volume of 18 cubic meters per acre during the main cutting of the forest stand, and the standard for the forest age of 14 years is based on the average stock volume of 9 cubic meters per acre of the forest stand. Assuming that the forest stand does not require thinning, the relevant technical and economic indicators are as follows: ① Forest management cost: management and maintenance fee is 5 yuan/acre · year, and land rent is 48 yuan/acre · year; ② The net income per unit of timber during the main logging of Chinese fir forest is 400 yuan/cubic meter; ③ Calculate the forest asset evaluation value of the forest stand with an investment return rate of 8%. Due to the absence of thinning in the management of this forest, and the same annual forest management costs from the evaluation reference date to the main cutting, the formula for the present value of harvest method can be simplified as follows: the comprehensive adjustment system for forest quality K=the volume per mu of the evaluated forest ÷ the volume per mu of the same forest age standard plot=10 ÷ 9=1.11. The volume per mu during the main cutting=the average volume per mu during the main cutting of the standard reference forest × the comprehensive adjustment system for forest quality K=18 × 1.11=20 (cubic meters per mu). The forest evaluation value is 294158.34-39941.215=254217.125 (yuan)

　　四、需要進行林權(quán)資產(chǎn)評的相關(guān)經(jīng)濟行為

　　4、 Related economic activities that require forest tenure asset evaluation

　　1、林權(quán)流轉(zhuǎn)集體林權(quán)制度改革，使林地經(jīng)營權(quán)、林木所有權(quán)落實到千家萬戶，隨著市場經(jīng)濟的發(fā)展，林地土地經(jīng)營權(quán)、林木所有權(quán)流轉(zhuǎn)等經(jīng)濟行為越來越頻繁，林權(quán)流轉(zhuǎn)雙方為維護各自的切身利益，就需要聘請評估機構(gòu)對需流轉(zhuǎn)的土地經(jīng)營權(quán)、林木所有權(quán)進行評估；一份專業(yè)公允的評估報告即維護了交易雙方的切身利益，又是稅務(wù)機構(gòu)依法計稅的主要依據(jù)。

　　1. The reform of the collective forest rights system for the transfer of forest rights has enabled the implementation of forest land management rights and forest ownership to millions of households. With the development of the market economy, economic activities such as the transfer of forest land management rights and forest ownership have become increasingly frequent. In order to safeguard their respective interests, both parties involved in forest rights transfer need to hire evaluation agencies to assess the land management rights and forest ownership that need to be transferred; A professional and fair evaluation report not only safeguards the vital interests of both parties in the transaction, but also serves as the main basis for tax authorities to calculate taxes in accordance with the law.

　　2、林權(quán)抵押貸款隨著林權(quán)制度改革和林業(yè)經(jīng)濟的發(fā)展，有的林權(quán)所有者為發(fā)展林業(yè)經(jīng)濟，擴大林業(yè)產(chǎn)業(yè)經(jīng)營，對資金的需求也越來越多，中國銀監(jiān)會、國家林業(yè)局、國土資源部為重點支持林業(yè)經(jīng)營主體的涉林資金需求，推廣林權(quán)按揭抵押貸款、林權(quán)直接抵押貸款、林權(quán)反擔保抵押貸款、林權(quán)流轉(zhuǎn)交易貸款、林權(quán)流轉(zhuǎn)合同鑒證貸款、“林權(quán)抵押+林權(quán)收儲+森林保險”貸款等林權(quán)抵押貸款模式，銀行在放貸過程中為了確定抵押貸款額度和預(yù)防金融風(fēng)險，就需要請資產(chǎn)評估機構(gòu)對森林資源資產(chǎn)進行評估。

　　2. With the reform of the forest tenure system and the development of the forestry economy, some forest tenure owners have an increasing demand for funds to develop the forestry economy and expand forestry industry operations. The China Banking Regulatory Commission, the State Forestry Administration, and the Ministry of Land and Resources focus on supporting the forest related funding needs of forestry management entities, promoting forest tenure mortgage loans, forest tenure direct mortgage loans, forest tenure counter guarantee mortgage loans, forest tenure transfer transaction loans, forest tenure transfer contract authentication loans, "forest tenure mortgage+forest tenure collection and storage+forest insurance" loans and other forest tenure mortgage loan models. In the lending process, banks need to invite asset appraisal institutions to evaluate forest resource assets in order to determine the amount of mortgage loans and prevent financial risks.

　　3. 開辦林業(yè)保險業(yè)務(wù)林業(yè)生產(chǎn)的周期長，為林業(yè)生產(chǎn)者減少由于自然災(zāi)害、森林火災(zāi)所造成的損失，化解森林經(jīng)營風(fēng)險，政策性和商業(yè)性林業(yè)保險業(yè)務(wù)需求也越來越多。而開展林業(yè)保險，也需由森林資源評估機構(gòu)對森林資源價值進行評估，以確定保費額度。如果遭受自然災(zāi)害和森林火災(zāi)，還要進行現(xiàn)場評估，以確定保險理賠的額度。

　　3. Establishing forestry insurance business has a long production cycle, reducing losses caused by natural disasters and forest fires for forestry producers, resolving forest management risks, and increasing demand for policy and commercial forestry insurance business. To carry out forestry insurance, forest resource assessment agencies also need to evaluate the value of forest resources to determine the premium amount. If suffering from natural disasters and forest fires, on-site assessments must also be conducted to determine the amount of insurance claims.

　　結(jié)語

　　Conclusion

　　森林資源資產(chǎn)評估是林業(yè)經(jīng)濟活動中的重要環(huán)節(jié)。一份客觀公允的資產(chǎn)評估報告，可以為林權(quán)交易、金融支持和風(fēng)險管理提供有力支撐，促進林業(yè)資源的可持續(xù)利用和市場化發(fā)展。

　　Forest resource asset assessment is an important part of forestry economic activities. An objective and fair asset valuation report can provide strong support for forest rights trading, financial support, and risk management, promoting the sustainable utilization and market-oriented development of forestry resources.

　　本文由  林木資產(chǎn)價格評估 友情奉獻.更多有關(guān)的知識請點擊  http://m.tongxinchuangfuwx.com/   真誠的態(tài)度.為您提供為全面的服務(wù).更多有關(guān)的知識我們將會陸續(xù)向大家奉獻.敬請期待.

　　This article is dedicated to the evaluation of forest asset prices For more related knowledge, please click http://m.tongxinchuangfuwx.com/ Sincere attitude To provide you with comprehensive services We will gradually contribute more relevant knowledge to everyone Coming soon.