森林資源資產(chǎn)的評(píng)估的測(cè)算是十分復(fù)雜的。木材不是一種標(biāo)準(zhǔn)的產(chǎn)品，它以各種各樣的大小、形態(tài)和等級(jí)出售。在現(xiàn)實(shí)森林中，沒有兩個(gè)林地質(zhì)量、地利等級(jí)完全相等的林分。因此，在森林資源資產(chǎn)評(píng)估前，必須考慮評(píng)估中的一些基本問題。正確地了解影響森林資源資產(chǎn)評(píng)估價(jià)值的各種因素，對(duì)于做好評(píng)估測(cè)算具有重要的指導(dǎo)作用。

　　The assessment and calculation of forest resource assets are very complex. Wood is not a standard product, it is sold in various sizes, shapes, and grades. In real forests, there are no two forest stands with completely equal forest quality and land use levels. Therefore, before evaluating forest resource assets, some basic issues in the evaluation must be considered. Accurately understanding the various factors that affect the evaluation value of forest resource assets is of great guiding significance for conducting effective evaluation and calculation.

　　一、評(píng)估的目的

　　1、 Purpose of evaluation

　　資產(chǎn)評(píng)估的目的決定了資產(chǎn)評(píng)估的價(jià)值類型，不同的資產(chǎn)評(píng)估價(jià)值類型其評(píng)估的思路、評(píng)估依據(jù)、作價(jià)的標(biāo)準(zhǔn)均不相同，其評(píng)估的結(jié)果可能完全不同。評(píng)估中價(jià)值類型可分為市場(chǎng)價(jià)值類型和非市場(chǎng)價(jià)值類型，非市場(chǎng)價(jià)值類型有投資價(jià)值類型、清算市場(chǎng)價(jià)值類型等。

　　The purpose of asset evaluation determines the value type of asset evaluation. Different asset evaluation value types have different evaluation ideas, evaluation criteria, and pricing standards, and their evaluation results may be completely different. The value types in evaluation can be divided into market value types and non market value types. Non market value types include investment value types, liquidation market value types, etc.

　　森林資源資產(chǎn)評(píng)估和其他任何資產(chǎn)評(píng)估一樣，它的結(jié)果取決于評(píng)估的目的。森林資源資產(chǎn)評(píng)估的目的可以是森林資源資產(chǎn)的拍賣、轉(zhuǎn)讓、聯(lián)營或股份經(jīng)營，也可以是以森林資源資產(chǎn)作為抵押、擔(dān)?；蛘呤瞧髽I(yè)的清算。不同的評(píng)估目的，選用的評(píng)估方法、精度要求和評(píng)估結(jié)果是不相同的。

　　Forest resource asset assessment, like any other asset assessment, depends on the purpose of the assessment. The purpose of forest resource asset assessment can be the auction, transfer, joint venture, or equity operation of forest resource assets, or the use of forest resource assets as collateral, guarantee, or liquidation of enterprises. Different evaluation purposes require different evaluation methods, accuracy requirements, and evaluation results.

　　出售、轉(zhuǎn)讓成熟齡的林木資產(chǎn)，購買者收購這些林木并立即采伐的這類評(píng)估中。評(píng)估價(jià)值類型是市場(chǎng)價(jià)值類型。這類評(píng)估主要考慮市場(chǎng)的交易價(jià)格，按現(xiàn)行市價(jià)法和木材市場(chǎng)價(jià)倒算法進(jìn)行評(píng)估。而且要求較高的精度，通常要求進(jìn)行作業(yè)設(shè)計(jì)調(diào)查，作出伐區(qū)的工藝設(shè)計(jì)，并按設(shè)計(jì)書的結(jié)果，按市場(chǎng)價(jià)倒算法進(jìn)行評(píng)估。

　　In the evaluation of selling or transferring mature forest assets, buyers purchase these trees and immediately harvest them. The evaluation value type is the market value type. This type of evaluation mainly considers market transaction prices and is evaluated using the current market price method and the wood market price inversion algorithm. And it requires high precision, usually requiring job design investigation, making process design for the cutting area, and evaluating according to the results of the design book and the market price inversion algorithm.

　　對(duì)于林木資產(chǎn)進(jìn)行抵押、擔(dān)保一類評(píng)估。這類評(píng)估是屬于清算價(jià)格類型。這類評(píng)估結(jié)束時(shí)并未發(fā)生直接的現(xiàn)金交易。抵押資產(chǎn)的接受者主要考慮該林木資產(chǎn)的價(jià)值是否能抵上他所放貸出去的資金，在快速變現(xiàn)時(shí)能否將其收回，要求較高的保險(xiǎn)系數(shù)，評(píng)估的結(jié)果一般比實(shí)際價(jià)偏低。

　　Evaluate the mortgage and guarantee of forest assets. This type of evaluation belongs to the liquidation price category. At the end of this type of assessment, there were no direct cash transactions. The recipient of the mortgaged asset mainly considers whether the value of the forest asset can offset the funds lent out, and whether it can be recovered when quickly realized, requiring a high insurance factor. The evaluation result is generally lower than the actual price.

　　但現(xiàn)實(shí)評(píng)估中，銀行一般要求評(píng)估出市場(chǎng)價(jià)值類型，然后自行打折。這時(shí)評(píng)估出的市場(chǎng)價(jià)格經(jīng)常比正常價(jià)格稍高。

　　But in reality, banks generally require an assessment of the market value type and then offer discounts on their own. At this point, the assessed market price is often slightly higher than the normal price.

　　對(duì)于聯(lián)營或股份經(jīng)營的森林資源資產(chǎn)評(píng)估，這類評(píng)估屬于投資價(jià)值類型。它直接關(guān)系到林木所有者和經(jīng)營者的利益，要求有一定的精度。但是這一類的評(píng)估，通常涉及面積大，而且有相當(dāng)部分幼齡林和中齡林，其變現(xiàn)能力還有待將來的經(jīng)營。這類評(píng)估進(jìn)行高精度的“三類調(diào)查”是不可能的，也是不必要的。因?yàn)?，大面積的高精度的調(diào)查費(fèi)用極高，特別是在幼、中齡林，費(fèi)用高而價(jià)值低，資產(chǎn)所有者難以承受。再說，中幼林的變現(xiàn)能力要到將來才能表現(xiàn)出來，現(xiàn)在調(diào)查評(píng)估的變幅是較大的，加上這類評(píng)估之后，資產(chǎn)并未變現(xiàn)，而是作股份或聯(lián)營分成的比例。評(píng)估的誤差在今后的經(jīng)營中仍可消化一部分。因此，這類評(píng)估對(duì)精度要求的關(guān)心一般要低于成熟林木出售的評(píng)估。通常是采用二類調(diào)查的方法進(jìn)行清查，但對(duì)成熟林部分通常加大調(diào)查的力度，以求得較高的精度。

　　For the evaluation of forest resource assets through joint ventures or shareholding operations, this type of evaluation belongs to the investment value category. It directly relates to the interests of forest owners and operators, requiring a certain degree of precision. However, this type of assessment usually involves a large area and a considerable number of young and middle-aged forests, whose monetization ability still needs to be addressed in future management. It is impossible and unnecessary to conduct high-precision "three types of surveys" for such evaluations. Because the cost of large-scale high-precision surveys is extremely high, especially in young and middle-aged forests, where the cost is high but the value is low, asset owners find it difficult to afford. Moreover, the monetization ability of young and middle-aged forests will only be demonstrated in the future. The current survey and evaluation range is relatively large, and after such evaluations, the assets have not been monetized, but rather as a proportion of shares or joint ventures. The evaluation error can still be partially absorbed in future operations. Therefore, the concern for accuracy requirements in such assessments is generally lower than that in assessments of mature forest sales. Usually, the method of second-class investigation is used for inventory, but for mature forests, the intensity of investigation is usually increased to obtain higher accuracy.

　　對(duì)于企業(yè)清算的林木資源資產(chǎn)評(píng)估，它屬于清算價(jià)格類型，要考慮快速變現(xiàn)的能力，因此，評(píng)估的價(jià)格一般較市場(chǎng)價(jià)稍低。由于一個(gè)林業(yè)企業(yè)涉及的面積較大，各種類型的林分都有，而且這類企業(yè)通常中幼林的比例大。因此，調(diào)查一般也是采用二類調(diào)查的方法。但現(xiàn)實(shí)的評(píng)估中，法院等委托單位經(jīng)常要求測(cè)算出資產(chǎn)的市場(chǎng)價(jià)值，由他們?cè)贀?jù)此確定拍賣價(jià)。

　　For the evaluation of forest resource assets for enterprise liquidation, it belongs to the liquidation price type and needs to consider the ability to quickly realize. Therefore, the evaluated price is generally slightly lower than the market price. Due to the large area involved in a forestry enterprise, there are various types of forest stands, and such enterprises usually have a high proportion of young and middle-aged forests. Therefore, surveys generally adopt the method of second-class surveys. But in reality, courts and other commissioned units often require the calculation of the market value of assets, which they then use to determine the auction price.

　　二、銷售的條件

　　2、 Sales conditions

　　對(duì)于成熟的林木來講，一旦簽訂了出售立木的合同，買主就可以采伐林木所有者的林木。采伐就是一種破壞性作業(yè)，對(duì)土地、植被及周圍的環(huán)境都會(huì)造成嚴(yán)重的影響。林木的所有者-森林的經(jīng)營者除了對(duì)采伐的林木想要高價(jià)外，常還需要控制采伐活動(dòng)以滿足其他的目的。森林的經(jīng)營者通常對(duì)采伐的地點(diǎn)、采伐的林木、采伐的時(shí)間，采伐的方式，集運(yùn)材的方式及伐區(qū)清理方式做出許多限制條件和要求，以保護(hù)林地、林木，防止侵蝕，便于森林的更新，使遭受的損失降到最低的限度。

　　For mature trees, once a contract is signed for the sale of standing timber, the buyer can harvest the owner's trees. Logging is a destructive operation that can have serious impacts on land, vegetation, and the surrounding environment. The owner of trees - forest operators often need to control logging activities to meet other purposes in addition to wanting high prices for the harvested trees. Forest operators usually impose many restrictions and requirements on the location of logging, the trees to be harvested, the timing of logging, the method of logging, the method of collecting and transporting timber, and the method of clearing the logging area, in order to protect forest land and trees, prevent erosion, facilitate forest renewal, and minimize losses suffered.

　　例如，在異齡林的采伐中，伐倒的成熟的大徑林木要壓壞許多附近的中、小徑木，集材的過程也對(duì)周圍的植被有很大的破壞，甚至可能造成地表的侵蝕。因而，在林木出售時(shí)，森林的經(jīng)營者通常要指定采伐的和必須保留的林木，采伐時(shí)倒木的方向必須避開這些指定的保留木，并在集材上采取一些防護(hù)措施，這將增加采伐成本。

　　For example, in the harvesting of forests of different ages, mature large-diameter trees that are felled will crush many nearby medium and small-diameter trees, and the process of gathering wood will also cause significant damage to the surrounding vegetation, and may even lead to surface erosion. Therefore, when selling trees, forest operators usually need to specify the trees to be harvested and those that must be preserved. When harvesting, the direction of the fallen trees must avoid these designated reserved trees, and some protective measures must be taken on the lumber, which will increase harvesting costs.

　　在皆伐作業(yè)中，為了保證天然更新的成功，森林的經(jīng)營者經(jīng)常提出采伐中保護(hù)幼苗、幼樹的要求。為了便于人工更新，而對(duì)伐區(qū)剩余物的處理提出一定的要求，如火燒、堆集或截短等方法處理。對(duì)于這些在林木出售時(shí)提出的限制條件，買主都必須執(zhí)行，這些限制所增加的生產(chǎn)成本在估價(jià)時(shí)就必須將其考慮在內(nèi)。

　　In clear logging operations, in order to ensure the success of natural regeneration, forest operators often request the protection of seedlings and young trees during logging. In order to facilitate manual updates, certain requirements have been put forward for the treatment of residual materials in the logging area, such as burning, stacking, or truncation methods. Buyers must comply with the restrictions imposed on the sale of trees, and the increased production costs resulting from these restrictions must be taken into account in the valuation.

　　三、產(chǎn)品售價(jià)

　　3、 Product price

　　立木價(jià)（這時(shí)特指成熟林的價(jià)格）是木材的產(chǎn)品價(jià)值與生產(chǎn)這些產(chǎn)品的成本、一定的利潤(rùn)及稅收的差額。因此，木材產(chǎn)品的售價(jià)是估算立木價(jià)的起點(diǎn)，產(chǎn)品的售價(jià)越高，立木的價(jià)格越高，林地的超額利潤(rùn)越多，林地的價(jià)格也越高。產(chǎn)品的售價(jià)必須以在該地區(qū)能夠?qū)嶋H生產(chǎn)和銷售的產(chǎn)品為基礎(chǔ)。對(duì)于一般的木材經(jīng)營者來說，他購買林木，出售的是原木和非規(guī)格材，他交貨的地點(diǎn)在當(dāng)?shù)氐哪静牟少徴?、貯木場(chǎng)、木材的加工廠家或者就在伐區(qū)附近的公路邊。這些地點(diǎn)就是他的林木處理的終止點(diǎn)，也是他所關(guān)注的始點(diǎn)。如果原木和非規(guī)格材市場(chǎng)價(jià)格已確定(包括對(duì)實(shí)際供材點(diǎn)必要的運(yùn)輸成本調(diào)整)，則這個(gè)市場(chǎng)價(jià)格就是立木估價(jià)的基礎(chǔ)。但原木和非規(guī)格材的價(jià)格隨著原木和非規(guī)格材的口徑和長(zhǎng)度而變化，用出材率表測(cè)算原木和非規(guī)格材的木材數(shù)量是可行的，但要測(cè)算各個(gè)口徑的木材的數(shù)量則很困難。因此，必須根據(jù)歷史資料確定該地區(qū)原木的平均規(guī)格和非規(guī)格材的平均規(guī)格，進(jìn)而確定其綜合價(jià)格，根據(jù)綜合的價(jià)格作為評(píng)定的基礎(chǔ)。

　　The standing price (specifically referring to the price of mature forests) is the difference between the product value of wood and the cost, certain profit, and tax of producing these products. Therefore, the selling price of timber products is the starting point for estimating the price of standing timber. The higher the selling price of the product, the higher the price of standing timber, and the more excess profit the forest land has, the higher the price of forest land. The selling price of the product must be based on the products that can be actually produced and sold in the region. For ordinary timber operators, they purchase timber and sell logs and non-standard timber. Their delivery locations are local timber procurement stations, timber storage yards, timber processing manufacturers, or near the roadside in the logging area. These locations are the endpoints of his forest management and the starting points of his attention. If the market prices of logs and non-standard timber have been determined (including necessary transportation cost adjustments for actual supply points), then this market price is the basis for estimating the standing timber. However, the prices of logs and non-standard timber vary with their diameter and length. It is feasible to calculate the quantity of logs and non-standard timber using a yield table, but it is difficult to calculate the quantity of timber for each diameter. Therefore, it is necessary to determine the average specifications of logs and non-standard timber in the region based on historical data, and then determine their comprehensive prices, using the comprehensive prices as the basis for evaluation.

　　木材產(chǎn)品的銷售價(jià)格是由市場(chǎng)的供求關(guān)系而確定的，在市場(chǎng)經(jīng)濟(jì)的條件下，這一供需關(guān)系的變化是由許多木材生產(chǎn)者無法控制的因素所控制，而且經(jīng)常發(fā)生變化。在立木價(jià)格的確定中必須收集評(píng)估基準(zhǔn)日的木材產(chǎn)品市價(jià)，來計(jì)算其綜合價(jià)格，進(jìn)而確定立木的價(jià)格。

　　The sales price of timber products is determined by the supply and demand relationship in the market. Under the conditions of a market economy, the changes in this supply and demand relationship are controlled by many factors that timber producers cannot control and often change. In determining the price of standing timber, it is necessary to collect the market price of timber products on the evaluation reference date to calculate their comprehensive price, and then determine the price of standing timber.

　　四、生產(chǎn)成本的確定

　　4、 Determination of Production Costs

　　生產(chǎn)成本直接影響森林資源資產(chǎn)的價(jià)值，在銷售價(jià)格已定的條件下，生產(chǎn)成本越低，森林資源資產(chǎn)的價(jià)值越高，因此，生產(chǎn)成本的確定是立木價(jià)確定過程中的一項(xiàng)重要的工作。生產(chǎn)成本是指與產(chǎn)品的生產(chǎn)直接相關(guān)并且是產(chǎn)品生產(chǎn)的必不可少的一切成本都應(yīng)進(jìn)行估算，對(duì)用材林來說主要包括采伐的成本、集材成本、運(yùn)輸成本、倉貯等銷售費(fèi)用、木材加工成本、立木銷售及產(chǎn)品銷售中的稅費(fèi)。但它不含培育立木的成本和投資的利息。生產(chǎn)成本的投資利息在確定適當(dāng)?shù)睦麧?rùn)和風(fēng)險(xiǎn)率時(shí)考慮。

　　The production cost directly affects the value of forest resource assets. Under the condition of a fixed sales price, the lower the production cost, the higher the value of forest resource assets. Therefore, determining the production cost is an important task in the process of determining the standing price. Production cost refers to all costs directly related to the production of products and essential for product production, which should be estimated. For timber forests, it mainly includes the cost of logging, timber gathering, transportation, storage and other sales expenses, wood processing costs, standing timber sales, and taxes and fees in product sales. But it does not include the cost of cultivating standing trees and the interest on investment. The investment interest on production costs is considered when determining appropriate profits and risk rates.

　　精確計(jì)算生產(chǎn)成本是困難的。在現(xiàn)實(shí)森林中，不存在兩片完全相同的林子。不同地塊的林分，林木的大小、林分的質(zhì)量、采運(yùn)的難易程度、地利等級(jí)等因素都可能有很大的差異。另外，木材生產(chǎn)者所用的機(jī)械設(shè)備的不同，人員素質(zhì)、管理水平的高低也會(huì)使生產(chǎn)時(shí)的成本發(fā)生很大的差異。在測(cè)算木材加工成本時(shí)也會(huì)遇到類似的問題。成本的測(cè)定是以特定的生產(chǎn)者為標(biāo)準(zhǔn)，還是以最高效率的生產(chǎn)者為標(biāo)準(zhǔn)或者是以平均效率的生產(chǎn)者為標(biāo)準(zhǔn)，測(cè)算出的結(jié)果是不相同的。從林木所有者的角度出發(fā)，最好以生產(chǎn)率最高的生產(chǎn)者為標(biāo)準(zhǔn)進(jìn)行成本的測(cè)算，以獲得最高的立木價(jià)，但在立木資產(chǎn)的評(píng)估中，一般應(yīng)以當(dāng)?shù)仄骄实纳a(chǎn)者為標(biāo)準(zhǔn)進(jìn)行評(píng)估。這樣有利于生產(chǎn)者通過更新設(shè)備、提高人員素質(zhì)和管理水平來提高效率得到合理的回報(bào)。

　　Accurately calculating production costs is difficult. In the real forest, there are no two identical woods. There may be significant differences in the size, quality, difficulty of harvesting, and geographical grade of forest stands in different plots of land. In addition, the different mechanical equipment used by wood producers, as well as the quality of personnel and management level, can also lead to significant differences in production costs. Similar problems may also be encountered when calculating the cost of wood processing. The determination of cost varies depending on whether it is based on specific producers, the most efficient producers, or the average efficient producers. From the perspective of forest owners, it is best to calculate costs based on the producer with the highest productivity to obtain the highest standing tree price. However, in the evaluation of standing tree assets, the local average efficiency producer should generally be used as the standard for evaluation. This is beneficial for producers to improve efficiency and obtain reasonable returns by updating equipment, enhancing personnel quality and management level.

　　在森林資源資產(chǎn)的評(píng)估中準(zhǔn)確地測(cè)算木材生產(chǎn)的成本是很困難的，評(píng)估人員要花費(fèi)相當(dāng)多的時(shí)間進(jìn)行較為詳細(xì)的調(diào)查。通常可利用當(dāng)?shù)亓謽I(yè)生產(chǎn)的定額指標(biāo)(各類的平均生產(chǎn)水平)，結(jié)合評(píng)估基準(zhǔn)日的基本工價(jià)，再根據(jù)山場(chǎng)的具體條件進(jìn)行修正、測(cè)算。在大面積的森林資源資產(chǎn)評(píng)估中也可通過財(cái)務(wù)和生產(chǎn)管理部門的檔案分析確定經(jīng)營單位的生產(chǎn)成本。

　　Accurately calculating the cost of timber production in the assessment of forest resource assets is difficult, and evaluators need to spend considerable time conducting detailed investigations. Usually, the quota indicators of local forestry production (average production level of various types) can be used, combined with the basic labor price on the evaluation reference date, and then adjusted and calculated according to the specific conditions of the mountain field. In the assessment of large-scale forest resource assets, the production costs of operating units can also be determined through the analysis of financial and production management department archives.

　　五、林木出材率的確定

　　5、 Determination of Wood Yield Rate

　　林木出材率是計(jì)算立木價(jià)格的一個(gè)重要的技術(shù)經(jīng)濟(jì)指標(biāo)。出材率主要由林木的直徑、樹高、干形和缺陷所決定。林木出材率的高低直接影響出材量，影響了森林資源資產(chǎn)的價(jià)格。在我國，立木出材率表的編制和應(yīng)用一直未能規(guī)范化、系統(tǒng)化和標(biāo)準(zhǔn)化。出材率的誤差是一直嚴(yán)重影響我國伐區(qū)作業(yè)設(shè)計(jì)中出材量計(jì)算精度的因素。通常由數(shù)表直接查出的出材率要比實(shí)際的偏高，因?yàn)榫幈淼牟牧弦话爿^為規(guī)范，病、腐、結(jié)疤、分叉等缺陷較少，而實(shí)際生產(chǎn)時(shí)，病、腐、結(jié)疤、分叉這類木材的缺陷嚴(yán)重影響了木材的出材率。比如根兜附近長(zhǎng)1m的心腐，就使原木少了最粗最好的1m長(zhǎng)的一段，原木的出材率大約要下降百分之十左右。因此，在確定出材率時(shí)，通常先按相應(yīng)的出材率表查出林分的出材率，然后再根據(jù)林分生長(zhǎng)的狀況、病腐情況等，確定一定比例的折扣。

　　The yield of timber is an important technical and economic indicator for calculating the price of standing timber. The yield is mainly determined by the diameter, height, stem shape, and defects of the trees. The yield of timber directly affects the amount of timber produced and the price of forest resource assets. In China, the compilation and application of timber yield tables have not been standardized, systematic, and standardized. The error in yield rate has been a serious factor affecting the accuracy of yield calculation in the design of logging operations in China. The yield rate usually found directly from the numerical table is higher than the actual one, because the materials listed in the table are generally more standardized and have fewer defects such as disease, rot, scarring, and branching. However, in actual production, defects such as disease, rot, scarring, and branching seriously affect the yield rate of wood. For example, a 1m long core rot near the root pocket reduces the thickest and best 1m long section of the log, resulting in a decrease of about 10% in the yield of the log. Therefore, when determining the yield rate, it is usually necessary to first check the yield rate of the forest stand according to the corresponding yield rate table, and then determine a certain percentage of discount based on the growth status, disease and decay situation of the forest stand.

　　由于木材不是標(biāo)準(zhǔn)化的產(chǎn)品，它有原木、非規(guī)格材，在原木和非規(guī)格材中還有大小、長(zhǎng)短之分，各種規(guī)格的木材價(jià)格不同。因此，在測(cè)算出材率時(shí)，還必須分別種類及大小確定其出材率。實(shí)際上，要準(zhǔn)確地確定各徑級(jí)各長(zhǎng)度的出材率來計(jì)算其出材量是不可能的，但必須把它們按價(jià)格的水平分為幾類，最簡(jiǎn)單的是把其分為原木和非規(guī)格材兩大類，或更細(xì)一點(diǎn)分大中小三類。計(jì)算出各類的出材量，再根據(jù)過去采伐類似林分的資料，計(jì)算各類材種的平均規(guī)格，以作為確定平均綜合價(jià)格費(fèi)用的基礎(chǔ)。

　　Due to the fact that wood is not a standardized product, it can be divided into raw wood and non-standard wood. There are also differences in size and length between raw wood and non-standard wood, and the prices of various specifications of wood are different. Therefore, when calculating the yield, it is also necessary to determine the yield separately based on the type and size. In fact, it is impossible to accurately determine the yield rate of each diameter grade and length to calculate their yield, but they must be divided into several categories according to the price level. The simplest is to divide them into two categories: logs and non-standard logs, or more specifically into three categories: large, medium, and small. Calculate the output of various types of timber, and then calculate the average specifications of each type of timber based on data from similar forest stands harvested in the past, as the basis for determining the average comprehensive price cost.

　　六、投資收益率的確定

　　6、 Determination of investment return rate

　　投資收益率又稱為基準(zhǔn)折現(xiàn)率、目標(biāo)收益率或最低期望收益率，由于森林經(jīng)營的周期較長(zhǎng)，森林資源資產(chǎn)評(píng)估中的投資收益率是極為關(guān)鍵的技術(shù)經(jīng)濟(jì)指標(biāo)，對(duì)收益法和成本法評(píng)估的結(jié)果有重大影響。在采用成本法時(shí)如所用的投資收益率偏高則評(píng)估測(cè)算的評(píng)估值偏高，森林資源資產(chǎn)的購買者無法承受；如所用的投資收益率偏低，則森林資源資產(chǎn)評(píng)估值偏低，資產(chǎn)的所有者將蒙受損失。在采用收益法時(shí)則正好相反，用偏高的投資收益率，則評(píng)估出的價(jià)值偏低，甚至出現(xiàn)負(fù)值，資產(chǎn)的所有者無法接受，如采用的投資收益率偏低，則評(píng)估值偏高，資產(chǎn)的購買者無法接受。

　　The investment return rate, also known as the benchmark discount rate, target rate of return, or minimum expected rate of return, is a crucial technical and economic indicator in forest resource asset evaluation due to the long cycle of forest management. It has a significant impact on the results of income based and cost based evaluations. When using the cost method, if the investment return rate used is too high, the evaluation value calculated will be too high, which the buyers of forest resource assets cannot afford; If the investment return rate used is low, the evaluation value of forest resource assets will be low, and the owners of the assets will suffer losses. When using the income approach, the opposite is true. If a higher investment return rate is used, the assessed value will be lower, even negative, which the asset owner cannot accept. If a lower investment return rate is used, the assessed value will be higher, which the asset buyer cannot accept.

　　在森林資源資產(chǎn)評(píng)估中的投資收益率的確定必須根據(jù)該森林資源資產(chǎn)的實(shí)際經(jīng)營狀況和收益狀況，依據(jù)持續(xù)經(jīng)營假設(shè)，測(cè)算其社會(huì)平均的投資及生產(chǎn)成本、社會(huì)平均的收益水平，進(jìn)行動(dòng)態(tài)經(jīng)濟(jì)分析，來確定其投資收益率。

　　The determination of investment return rate in forest resource asset evaluation must be based on the actual operating and income status of the forest resource asset, and according to the assumption of continuous operation, calculate its social average investment and production costs, social average income level, and conduct dynamic economic analysis to determine its investment return rate.

　　七、利潤(rùn)率的確定

　　7、 Determination of profit margin

　　木材生產(chǎn)需要成本，這些成本需要投資，投資者要有收入即利息，木材的生產(chǎn)者也要有收入即利潤(rùn)，再加上采伐、加工、銷售中的商業(yè)風(fēng)險(xiǎn)金--顯然也是一項(xiàng)收入。這三項(xiàng)收入之和占成本的百分?jǐn)?shù)稱利潤(rùn)率。利潤(rùn)率是林木分析估價(jià)中的一個(gè)關(guān)鍵數(shù)字，它的結(jié)果對(duì)立木價(jià)格的有一定的影響。

　　The production of wood requires costs, which require investment. Investors need income, which is interest, and wood producers also need income, which is profit. In addition, commercial risk funds from logging, processing, and sales are obviously also a source of income. The percentage of the sum of these three revenues to the cost is called the profit margin. Profit margin is a key figure in forest analysis and valuation, and its results have a certain impact on the price of standing timber.

　　利潤(rùn)率一般按社會(huì)平均利潤(rùn)率確定，因此它可由經(jīng)濟(jì)統(tǒng)計(jì)資料算出。通常各地都有一個(gè)大致的數(shù)字。如福建省1993年在森林轉(zhuǎn)讓參考價(jià)格中建議森工生產(chǎn)利潤(rùn)率定為20%，營林生產(chǎn)為16%，這在當(dāng)時(shí)是合理的（1993年的通貨膨脹率是13%），如通貨膨脹利率較低的話還可降到15%或更低。利潤(rùn)率確定后還有一個(gè)測(cè)算利潤(rùn)的基數(shù)問題。利潤(rùn)＝生產(chǎn)成本×利潤(rùn)率。這個(gè)生產(chǎn)成本的基數(shù)，包括還是不包括立木的價(jià)格是一個(gè)重要的問題。如果林木的出售者在林木采伐前僅收部分訂金，整個(gè)結(jié)算在木材出售后進(jìn)行，則這個(gè)生產(chǎn)總成本不包括立木價(jià)，而僅直接按木材生產(chǎn)的成本加定金，而林木出售者在合同訂立后，即收取全部林木款，則立木價(jià)應(yīng)包括在木材生產(chǎn)總成本中。木材銷售時(shí)收交的稅費(fèi)原則上不應(yīng)包括在生產(chǎn)成本中，但我國有的地方執(zhí)行伐前交稅費(fèi)，即在辦理采伐證時(shí)，就按伐區(qū)設(shè)計(jì)的材料收繳稅費(fèi)。有的按90％預(yù)收，有的按60％預(yù)收，這時(shí)預(yù)收的稅費(fèi)則也應(yīng)列入木材生產(chǎn)的總成本，因?yàn)槟静牡纳a(chǎn)者在取得收入前已付出了這些投資。

　　The profit margin is generally determined based on the average social profit margin, so it can be calculated from economic statistical data. Usually there is a rough number for each location. In 1993, Fujian Province suggested in the forest transfer reference price that the profit margin for forest industry production be set at 20% and for forest management production at 16%, which was reasonable at the time (the inflation rate in 1993 was 13%). If the inflation rate was low, it could be reduced to 15% or lower. After determining the profit margin, there is another issue of calculating the profit base. Profit=Production cost x Profit margin. The base of this production cost, including or excluding the price of standing timber, is an important issue. If the seller of timber only receives a partial deposit before logging, and the entire settlement is made after the sale of timber, the total production cost does not include the standing price, but only directly adds the deposit based on the cost of timber production. After the contract is signed, the seller of timber collects the full payment for the timber, and the standing price should be included in the total production cost of timber. The taxes and fees collected during the sale of timber should not be included in the production cost in principle, but in some places in China, taxes and fees are collected before logging, that is, when applying for logging permits, taxes and fees are collected according to the materials designed for the logging area. Some are collected in advance at 90%, while others are collected in advance at 60%. In this case, the taxes and fees collected in advance should also be included in the total cost of timber production, as timber producers have already made these investments before obtaining income.

　　在實(shí)際評(píng)估中利潤(rùn)率僅在木材生產(chǎn)中考慮，營林生產(chǎn)的投資用的是投資收益率。木材生產(chǎn)的利潤(rùn)率與營林生產(chǎn)的投資收益率是不同的，木材生產(chǎn)的風(fēng)險(xiǎn)較營林生產(chǎn)高，其利潤(rùn)率也高于營林生產(chǎn)的投資收益率。

　　In actual evaluation, the profit margin is only considered in timber production, and the investment in forest production is based on the investment return rate. The profit margin of timber production is different from the investment return rate of forest production. The risk of timber production is higher than that of forest production, and its profit margin is also higher than the investment return rate of forest production.

　　八、樹種的價(jià)值差異

　　8、 The Value Difference of Tree Species

　　在許多情況下，待銷售的立木是由若干不同樹種組成的，不同的樹種價(jià)值相差極大。同樣規(guī)格的木材(大徑材)，馬尾松大約是一般闊葉材價(jià)格的2倍，杉木又是馬尾松價(jià)格的2倍，而一些珍貴樹種如楠木、紅豆杉等則又是杉木的2～5倍。一般的闊葉樹與珍貴樹種價(jià)值可相差8～20倍。如何處理多樹種價(jià)值差異是經(jīng)常出現(xiàn)的問題。不同的樹種加工成不同的產(chǎn)品，有些作為紙漿材，有些作為鋸材原木，當(dāng)這些產(chǎn)品分別加工處理時(shí)，其采伐成本可以分開。但實(shí)際上并非如此，它們的采伐運(yùn)輸是同時(shí)進(jìn)行的，采運(yùn)成本是歸在一起的，盡管樹種間價(jià)值存在很大差異。按樹種分別計(jì)算成本是困難的，但售價(jià)卻很容易分開。

　　In many cases, the standing timber to be sold is composed of several different tree species, and the value of different tree species varies greatly. For the same specification of wood (large-diameter wood), the price of Masson pine is about twice that of general broad-leaved wood, and the price of Chinese fir is twice that of Masson pine. Some precious tree species such as Nanmu and Taxus are 2-5 times that of Chinese fir. The value of general broad-leaved trees can differ from that of precious tree species by 8 to 20 times. How to deal with the value differences of multiple tree species is a common problem. Different tree species are processed into different products, some as pulp wood and some as sawn timber logs. When these products are processed separately, their harvesting costs can be separated. But in reality, their harvesting and transportation are carried out simultaneously, and the harvesting and transportation costs are attributed together, despite significant differences in value between tree species. It is difficult to calculate costs separately by tree species, but the selling prices are easily separated.

　　當(dāng)估價(jià)表明某些樹種的立木價(jià)很低或?yàn)樨?fù)值時(shí)，而賣主又想采伐掉這些樹種，這就給估價(jià)帶來了困難。如果某樹種的價(jià)值能夠補(bǔ)償所有的采伐和加工的可變成本，且與售價(jià)相比其收益為正時(shí)，它將對(duì)固定成本產(chǎn)生影響，買主也從中獲利。如果不是這樣，這個(gè)樹種只有在必須滿足某人要求的情況下進(jìn)行采伐，要由賣主部分補(bǔ)貼采伐作業(yè)費(fèi)用。因?yàn)橥ǔＹu主將林木整體出售，而不是僅僅出售其中價(jià)值高的樹種，通過這種形式伐去一錢不值的樹種。

　　When the valuation indicates that the standing price of certain tree species is very low or negative, and the seller wants to harvest these tree species, it brings difficulties to the valuation. If the value of a certain tree species can compensate for all the variable costs of harvesting and processing, and its revenue is positive compared to the selling price, it will have an impact on fixed costs, and buyers will also benefit from it. If not, this tree species can only be harvested if it meets someone's requirements, and the seller will partially subsidize the harvesting operation costs. Because usually sellers sell the entire forest as a whole, rather than just selling the high-value tree species, by cutting down the worthless tree species in this form.

　　九、林地的林學(xué)質(zhì)量

　　9、 Forestry quality of forest land

　　林學(xué)質(zhì)量通常也稱為立地質(zhì)量，它是指狹義的立地質(zhì)量，主要從林木生長(zhǎng)的角度來反映其經(jīng)濟(jì)價(jià)值，林地的林學(xué)質(zhì)量越高，林地的價(jià)格也越高。林學(xué)質(zhì)量一般受下列因子所決定：

　　Forestry quality, also known as site quality, refers to the narrow definition of site quality, mainly reflecting its economic value from the perspective of forest growth. The higher the forestry quality of a forest land, the higher its price. The quality of forestry is generally determined by the following factors:

　　1、土層厚度

　　1. Soil thickness

　　土層是林木根系生長(zhǎng)的場(chǎng)所，深厚的土層是林木正常生長(zhǎng)的必要條件。

　　The soil layer is the place where the roots of trees grow, and a deep soil layer is a necessary condition for the normal growth of trees.

　　2、腐殖質(zhì)層厚度

　　2. Thickness of humus layer

　　腐殖質(zhì)是土壤肥力的重要指標(biāo)。腐殖質(zhì)層厚，土壤的肥力高，林木的生長(zhǎng)好。

　　Humus is an important indicator of soil fertility. Thick humus layer, high soil fertility, and good growth of trees.

　　3、土壤質(zhì)地

　　3. Soil texture

　　土壤質(zhì)地反映了土壤的物理性質(zhì)，疏松、通氣的土壤，根系生長(zhǎng)發(fā)育好，地上部分的林木也長(zhǎng)得好。

　　The soil texture reflects the physical properties of the soil. Loose and aerated soil promotes good root growth and development, and the above ground trees also grow well.

　　4、海拔高度

　　4. Altitude

　　海拔高度對(duì)積溫有很大的影響，積溫直接影響了林木的生長(zhǎng)，大多數(shù)樹種都有一個(gè)適宜的海拔范圍。

　　The altitude has a significant impact on accumulated temperature, which directly affects the growth of trees. Most tree species have a suitable altitude range.

　　5、坡位

　　5. Slope position

　　坡位對(duì)土壤的發(fā)育、水肥條件影響較大，因而對(duì)林木的生長(zhǎng)發(fā)育的影響也很大。通常上坡的(特別是山脊)土層薄，林木生長(zhǎng)較差，而下坡的林地土層厚，水肥條件好，林木生長(zhǎng)好。

　　Slope position has a significant impact on soil development, water and fertilizer conditions, and therefore has a great influence on the growth and development of trees. Usually, the soil layer on uphill slopes (especially ridges) is thin and the growth of trees is poor, while the soil layer on downhill forests is thick and the water and fertilizer conditions are good, resulting in good tree growth.

　　6、坡向

　　6. Slope direction

　　坡向影響了日照的時(shí)數(shù)、強(qiáng)度，并對(duì)林木的生長(zhǎng)產(chǎn)生影響。通常陰坡或半陰坡的林木材積生長(zhǎng)較好，而陽坡的果樹果實(shí)產(chǎn)量較高。在沿海迎風(fēng)面坡向的林木生長(zhǎng)差，而背風(fēng)面的林木生長(zhǎng)較好。

　　The slope direction affects the duration and intensity of sunlight, and has an impact on the growth of trees. Trees on shaded or semi shaded slopes usually have better volume growth, while fruit trees on sunny slopes have higher fruit yields. Trees grow poorly on the windward slope along the coast, while those on the leeward slope grow better.

　　7、坡形

　　7. Slope shape

　　坡形也對(duì)土壤的形成產(chǎn)生影響。通常洼部的林木生長(zhǎng)較好，立地生產(chǎn)潛力較大。

　　Slope shape also affects the formation of soil. Usually, trees in low-lying areas grow better and have greater potential for site productivity.

　　8、地勢(shì)

　　8. Terrain

　　地勢(shì)分為開闊、較不開闊和隱蔽三種，它對(duì)局部的小氣候有一定的影響。對(duì)于大多數(shù)林木來說，隱蔽的地形材積生長(zhǎng)好。

　　The terrain is divided into three types: open, less open, and concealed, which have a certain impact on the local microclimate. For most trees, concealed terrain yields good timber growth.

　　由于影響林學(xué)質(zhì)量的因素較多，且這些因素多有交叉的配置，因此在調(diào)查中經(jīng)常簡(jiǎn)單地把立地質(zhì)量分為四個(gè)立地條件類型： I肥沃類型；Ⅱ較肥沃類型；Ⅲ中等肥沃類型；Ⅳ瘠薄類型。一個(gè)類型對(duì)應(yīng)于一些地形、地勢(shì)和土壤因子，但若干類土壤、地形因子的配置多種多樣，四個(gè)類型等級(jí)很難包羅，因此，在評(píng)定時(shí)，時(shí)常要根據(jù)調(diào)查人員的經(jīng)驗(yàn)進(jìn)行判斷，這樣就不可避免地帶有一定的人為主觀因素。

　　Due to the numerous factors that affect the quality of forestry and their often intersecting configurations, site quality is often simply divided into four types of site conditions in surveys: I fertile type; Type II is more fertile; Type III moderately fertile; Type IV barren. One type corresponds to some terrain, topography, and soil factors, but the configuration of several types of soil and terrain factors is diverse, and it is difficult to include the four types of grades. Therefore, when evaluating, it is often necessary to make judgments based on the experience of investigators, which inevitably involves certain subjective factors.

　　林學(xué)質(zhì)量是從生長(zhǎng)的角度來反映林地的生產(chǎn)力。通過研究發(fā)現(xiàn)，樹木的高生長(zhǎng)對(duì)林地生長(zhǎng)潛力的反映最為敏感，因此在調(diào)查中也常用以林分平均高和平均年齡關(guān)系編制的地位級(jí)表，或者以林分優(yōu)勢(shì)高和年齡關(guān)系編制的地位指數(shù)表進(jìn)行評(píng)定。用這種方法確定立地質(zhì)量時(shí)，先要測(cè)定林分平均高或優(yōu)勢(shì)高及林分的年齡，爾后再查相應(yīng)的地位級(jí)表或地位指數(shù)表。這種方法雖然排除了主觀因素對(duì)評(píng)定立地質(zhì)量的影響，但只能評(píng)定同齡林的立地質(zhì)量，而對(duì)異齡林及天然林卻無法應(yīng)用。在幼齡階段，由于樹高生長(zhǎng)尚未穩(wěn)定，用這種方法也可能產(chǎn)生較大的誤差。

　　Forestry quality reflects the productivity of forest land from the perspective of growth. Through research, it has been found that the height growth of trees is the most sensitive reflection of the growth potential of forest land. Therefore, in surveys, position level tables based on the relationship between average stand height and average age, or position index tables based on the relationship between stand dominant height and age, are commonly used for evaluation. When using this method to determine site quality, the average height or dominant height of the forest stand and the age of the forest stand should be measured first, and then the corresponding position level table or position index table should be checked. Although this method eliminates the influence of subjective factors on the evaluation of site quality, it can only evaluate the site quality of forests of the same age, and cannot be applied to forests of different ages and natural forests. In the early stage, due to the unstable growth of tree height, this method may also produce significant errors.

　　為了克服以上方法的缺點(diǎn)，一些學(xué)者分析了影響立地質(zhì)量的各因子與樹高生長(zhǎng)間的關(guān)系，利用數(shù)量化理論將各環(huán)境因子數(shù)量化，編制了數(shù)量化立地指數(shù)表。但是該法的編表工作量大，且一個(gè)表適用的范圍又較小，從而使得該方法的應(yīng)用受到了一定限制。林學(xué)質(zhì)量確定后，即立地條件類型、地位級(jí)或地位指數(shù)確定后，就可據(jù)其進(jìn)行林木生長(zhǎng)的預(yù)測(cè)，確定其未來的生長(zhǎng)收獲，作為林地資產(chǎn)評(píng)估的基礎(chǔ)。

　　In order to overcome the shortcomings of the above methods, some scholars have analyzed the relationship between various factors affecting site quality and tree height growth, quantified various environmental factors using quantification theory, and compiled a quantified site index table. However, the workload of compiling tables for this method is large, and the scope of application for one table is relatively small, which limits the application of this method to a certain extent. After the quality of forestry is determined, that is, after the site condition type, status level or status index is determined, the growth of trees can be predicted based on it, and the future growth and harvest can be determined as the basis for forest asset evaluation.

　　十、林地的經(jīng)濟(jì)質(zhì)量

　　10、 Economic quality of forest land

　　經(jīng)濟(jì)質(zhì)量主要是指林地的經(jīng)濟(jì)位置，它通常以林地交通運(yùn)輸條件作為主要指標(biāo)。如以近期內(nèi)道路是否能達(dá)到小班，將小班分為即可及小班一一道路已達(dá)到該小班內(nèi)或小班附近，小班內(nèi)采伐的木材，不要修建道路即可運(yùn)出；將可及小班一一近期內(nèi)道路可延伸至小班或小班附近，小班安排采伐僅需修建少量的道路(木材生產(chǎn)成本可承受得了的投資)即可運(yùn)出；不可及小班一一近期內(nèi)道路無法延伸到小班附近，采伐木無法運(yùn)出。

　　Economic quality mainly refers to the economic location of forest land, which is usually based on the transportation conditions of forest land as the main indicator. If the road can reach the small class in the near future, divide the small class into two parts: the small class and the small class. If the road has reached or is near the small class, the wood harvested in the small class can be transported out without building a road; In the near future, roads can be extended to or near Xiaoban, and Xiaoban only needs to build a small number of roads (an investment that can afford the cost of timber production) to arrange logging and transport it out; Inaccessible to Xiaoban - The road cannot be extended to the vicinity of Xiaoban in the near future, and logging cannot be transported out.

　　可及度是最粗放的地利級(jí)劃分，它從道路修筑的投資出發(fā)直接決定了森林資源是否能成為資產(chǎn)及資產(chǎn)價(jià)格的高低。不可及林的資源由于近期內(nèi)無法開發(fā)利用，無法體現(xiàn)出其經(jīng)濟(jì)價(jià)值，因此，不可及林的資源在近期內(nèi)暫時(shí)還不能作為森林資源資產(chǎn)，而只能作為潛在性的資產(chǎn)。將可及林的資源由于其開發(fā)利用需要一定數(shù)量的道路修筑投資，該投資必須加到木材生產(chǎn)成本中，使木材生產(chǎn)的成本加大、生產(chǎn)的經(jīng)濟(jì)效益下降，其森林資源資產(chǎn)的價(jià)格也大大降低。即可及林資源，它已具備了采集運(yùn)輸條件，其開發(fā)利用基本不需要道路的投資，木材生產(chǎn)的成本低、經(jīng)濟(jì)效益高，其資源性資產(chǎn)的價(jià)格也高。

　　Accessibility is the most extensive geographical classification, which directly determines whether forest resources can become assets and the level of asset prices based on investment in road construction. Due to the inability to develop and utilize inaccessible forest resources in the near future, their economic value cannot be reflected. Therefore, inaccessible forest resources cannot be used as forest resource assets in the near future, but can only be considered as potential assets. The development and utilization of accessible forest resources require a certain amount of road construction investment, which must be added to the cost of timber production. This increases the cost of timber production, reduces the economic benefits of production, and greatly lowers the price of forest resource assets. It has access to forest resources, which already have the conditions for collection and transportation. Its development and utilization basically do not require road investment. The cost of wood production is low, the economic benefits are high, and the price of its resource assets is also high.

　　對(duì)經(jīng)濟(jì)質(zhì)量的評(píng)定僅用以道路修筑的投資費(fèi)用考慮的可及度是不夠的。從木材生產(chǎn)成本費(fèi)用的開支的分析中可知，在各項(xiàng)木材生產(chǎn)成本中運(yùn)輸費(fèi)用的開支變幅極大。同樣是可及林，但木材運(yùn)往銷區(qū)的運(yùn)距，可能是十幾公里(造紙廠附近的松木林)，到幾百公里，以至數(shù)千公里(國外進(jìn)口木材)，運(yùn)輸?shù)某杀鞠嗖顜妆吨翈资丁＿@變幅極大的成本差異構(gòu)成了極差地租的重要組成部分。因此、在森林資源資產(chǎn)的評(píng)估中，評(píng)定林地的經(jīng)濟(jì)質(zhì)量，除考慮可及度外，還必須根據(jù)木材運(yùn)輸?shù)某杀緛韯澐值乩燃?jí)。

　　The assessment of economic quality solely based on the accessibility of investment costs in road construction is not sufficient. From the analysis of the expenses of wood production costs, it can be seen that transportation expenses vary greatly among various wood production costs. Although they are both accessible forests, the transportation distance of wood to the sales area can range from tens of kilometers (pine forests near paper mills) to hundreds or even thousands of kilometers (imported wood from abroad), with transportation costs differing by several times to tens of times. This significant cost difference constitutes an important component of extremely poor land rent. Therefore, in the evaluation of forest resource assets, in addition to considering accessibility, the economic quality of forest land must also be classified based on the cost of timber transportation to determine the land use level.

　　本文由  森林資源資產(chǎn)評(píng)估 友情奉獻(xiàn).更多有關(guān)的知識(shí)請(qǐng)點(diǎn)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(shí)我們將會(huì)陸續(xù)向大家奉獻(xiàn).敬請(qǐng)期待.八、樹種的價(jià)值差異

　　This article is contributed by the Friendship Contribution of Forest Resource Asset Evaluation 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. 8、 The Value Difference of Tree Species

　　在許多情況下，待銷售的立木是由若干不同樹種組成的，不同的樹種價(jià)值相差極大。同樣規(guī)格的木材(大徑材)，馬尾松大約是一般闊葉材價(jià)格的2倍，杉木又是馬尾松價(jià)格的2倍，而一些珍貴樹種如楠木、紅豆杉等則又是杉木的2～5倍。一般的闊葉樹與珍貴樹種價(jià)值可相差8～20倍。如何處理多樹種價(jià)值差異是經(jīng)常出現(xiàn)的問題。不同的樹種加工成不同的產(chǎn)品，有些作為紙漿材，有些作為鋸材原木，當(dāng)這些產(chǎn)品分別加工處理時(shí)，其采伐成本可以分開。但實(shí)際上并非如此，它們的采伐運(yùn)輸是同時(shí)進(jìn)行的，采運(yùn)成本是歸在一起的，盡管樹種間價(jià)值存在很大差異。按樹種分別計(jì)算成本是困難的，但售價(jià)卻很容易分開。

　　In many cases, the standing timber to be sold is composed of several different tree species, and the value of different tree species varies greatly. For the same specification of wood (large-diameter wood), the price of Masson pine is about twice that of general broad-leaved wood, and the price of Chinese fir is twice that of Masson pine. Some precious tree species such as Nanmu and Taxus are 2-5 times that of Chinese fir. The value of general broad-leaved trees can differ from that of precious tree species by 8 to 20 times. How to deal with the value differences of multiple tree species is a common problem. Different tree species are processed into different products, some as pulp wood and some as sawn timber logs. When these products are processed separately, their harvesting costs can be separated. But in reality, their harvesting and transportation are carried out simultaneously, and the harvesting and transportation costs are attributed together, despite significant differences in value between tree species. It is difficult to calculate costs separately by tree species, but the selling prices are easily separated.

　　當(dāng)估價(jià)表明某些樹種的立木價(jià)很低或?yàn)樨?fù)值時(shí)，而賣主又想采伐掉這些樹種，這就給估價(jià)帶來了困難。如果某樹種的價(jià)值能夠補(bǔ)償所有的采伐和加工的可變成本，且與售價(jià)相比其收益為正時(shí)，它將對(duì)固定成本產(chǎn)生影響，買主也從中獲利。如果不是這樣，這個(gè)樹種只有在必須滿足某人要求的情況下進(jìn)行采伐，要由賣主部分補(bǔ)貼采伐作業(yè)費(fèi)用。因?yàn)橥ǔＹu主將林木整體出售，而不是僅僅出售其中價(jià)值高的樹種，通過這種形式伐去一錢不值的樹種。

　　When the valuation indicates that the standing price of certain tree species is very low or negative, and the seller wants to harvest these tree species, it brings difficulties to the valuation. If the value of a certain tree species can compensate for all the variable costs of harvesting and processing, and its revenue is positive compared to the selling price, it will have an impact on fixed costs, and buyers will also benefit from it. If not, this tree species can only be harvested if it meets someone's requirements, and the seller will partially subsidize the harvesting operation costs. Because usually sellers sell the entire forest as a whole, rather than just selling the high-value tree species, by cutting down the worthless tree species in this form.

　　九、林地的林學(xué)質(zhì)量

　　9、 Forestry quality of forest land

　　林學(xué)質(zhì)量通常也稱為立地質(zhì)量，它是指狹義的立地質(zhì)量，主要從林木生長(zhǎng)的角度來反映其經(jīng)濟(jì)價(jià)值，林地的林學(xué)質(zhì)量越高，林地的價(jià)格也越高。林學(xué)質(zhì)量一般受下列因子所決定：

　　Forestry quality, also known as site quality, refers to the narrow definition of site quality, mainly reflecting its economic value from the perspective of forest growth. The higher the forestry quality of a forest land, the higher its price. The quality of forestry is generally determined by the following factors:

　　1、土層厚度

　　1. Soil thickness

　　土層是林木根系生長(zhǎng)的場(chǎng)所，深厚的土層是林木正常生長(zhǎng)的必要條件。

　　The soil layer is the place where the roots of trees grow, and a deep soil layer is a necessary condition for the normal growth of trees.

　　2、腐殖質(zhì)層厚度

　　2. Thickness of humus layer

　　腐殖質(zhì)是土壤肥力的重要指標(biāo)。腐殖質(zhì)層厚，土壤的肥力高，林木的生長(zhǎng)好。

　　Humus is an important indicator of soil fertility. Thick humus layer, high soil fertility, and good growth of trees.

　　3、土壤質(zhì)地

　　3. Soil texture

　　土壤質(zhì)地反映了土壤的物理性質(zhì)，疏松、通氣的土壤，根系生長(zhǎng)發(fā)育好，地上部分的林木也長(zhǎng)得好。

　　The soil texture reflects the physical properties of the soil. Loose and aerated soil promotes good root growth and development, and the above ground trees also grow well.

　　4、海拔高度

　　4. Altitude

　　海拔高度對(duì)積溫有很大的影響，積溫直接影響了林木的生長(zhǎng)，大多數(shù)樹種都有一個(gè)適宜的海拔范圍。

　　The altitude has a significant impact on accumulated temperature, which directly affects the growth of trees. Most tree species have a suitable altitude range.

　　5、坡位

　　5. Slope position

　　坡位對(duì)土壤的發(fā)育、水肥條件影響較大，因而對(duì)林木的生長(zhǎng)發(fā)育的影響也很大。通常上坡的(特別是山脊)土層薄，林木生長(zhǎng)較差，而下坡的林地土層厚，水肥條件好，林木生長(zhǎng)好。

　　Slope position has a significant impact on soil development, water and fertilizer conditions, and therefore has a great influence on the growth and development of trees. Usually, the soil layer on uphill slopes (especially ridges) is thin and the growth of trees is poor, while the soil layer on downhill forests is thick and the water and fertilizer conditions are good, resulting in good tree growth.

　　6、坡向

　　6. Slope direction

　　坡向影響了日照的時(shí)數(shù)、強(qiáng)度，并對(duì)林木的生長(zhǎng)產(chǎn)生影響。通常陰坡或半陰坡的林木材積生長(zhǎng)較好，而陽坡的果樹果實(shí)產(chǎn)量較高。在沿海迎風(fēng)面坡向的林木生長(zhǎng)差，而背風(fēng)面的林木生長(zhǎng)較好。

　　The slope direction affects the duration and intensity of sunlight, and has an impact on the growth of trees. Trees on shaded or semi shaded slopes usually have better volume growth, while fruit trees on sunny slopes have higher fruit yields. Trees grow poorly on the windward slope along the coast, while those on the leeward slope grow better.

　　7、坡形

　　7. Slope shape

　　坡形也對(duì)土壤的形成產(chǎn)生影響。通常洼部的林木生長(zhǎng)較好，立地生產(chǎn)潛力較大。

　　Slope shape also affects the formation of soil. Usually, trees in low-lying areas grow better and have greater potential for site productivity.

　　8、地勢(shì)

　　8. Terrain

　　地勢(shì)分為開闊、較不開闊和隱蔽三種，它對(duì)局部的小氣候有一定的影響。對(duì)于大多數(shù)林木來說，隱蔽的地形材積生長(zhǎng)好。

　　The terrain is divided into three types: open, less open, and concealed, which have a certain impact on the local microclimate. For most trees, concealed terrain yields good timber growth.

　　由于影響林學(xué)質(zhì)量的因素較多，且這些因素多有交叉的配置，因此在調(diào)查中經(jīng)常簡(jiǎn)單地把立地質(zhì)量分為四個(gè)立地條件類型： I肥沃類型；Ⅱ較肥沃類型；Ⅲ中等肥沃類型；Ⅳ瘠薄類型。一個(gè)類型對(duì)應(yīng)于一些地形、地勢(shì)和土壤因子，但若干類土壤、地形因子的配置多種多樣，四個(gè)類型等級(jí)很難包羅，因此，在評(píng)定時(shí)，時(shí)常要根據(jù)調(diào)查人員的經(jīng)驗(yàn)進(jìn)行判斷，這樣就不可避免地帶有一定的人為主觀因素。

　　Due to the numerous factors that affect the quality of forestry and their often intersecting configurations, site quality is often simply divided into four types of site conditions in surveys: I fertile type; Type II is more fertile; Type III moderately fertile; Type IV barren. One type corresponds to some terrain, topography, and soil factors, but the configuration of several types of soil and terrain factors is diverse, and it is difficult to include the four types of grades. Therefore, when evaluating, it is often necessary to make judgments based on the experience of investigators, which inevitably involves certain subjective factors.

　　林學(xué)質(zhì)量是從生長(zhǎng)的角度來反映林地的生產(chǎn)力。通過研究發(fā)現(xiàn)，樹木的高生長(zhǎng)對(duì)林地生長(zhǎng)潛力的反映最為敏感，因此在調(diào)查中也常用以林分平均高和平均年齡關(guān)系編制的地位級(jí)表，或者以林分優(yōu)勢(shì)高和年齡關(guān)系編制的地位指數(shù)表進(jìn)行評(píng)定。用這種方法確定立地質(zhì)量時(shí)，先要測(cè)定林分平均高或優(yōu)勢(shì)高及林分的年齡，爾后再查相應(yīng)的地位級(jí)表或地位指數(shù)表。這種方法雖然排除了主觀因素對(duì)評(píng)定立地質(zhì)量的影響，但只能評(píng)定同齡林的立地質(zhì)量，而對(duì)異齡林及天然林卻無法應(yīng)用。在幼齡階段，由于樹高生長(zhǎng)尚未穩(wěn)定，用這種方法也可能產(chǎn)生較大的誤差。

　　Forestry quality reflects the productivity of forest land from the perspective of growth. Through research, it has been found that the height growth of trees is the most sensitive reflection of the growth potential of forest land. Therefore, in surveys, position level tables based on the relationship between average stand height and average age, or position index tables based on the relationship between stand dominant height and age, are commonly used for evaluation. When using this method to determine site quality, the average height or dominant height of the forest stand and the age of the forest stand should be measured first, and then the corresponding position level table or position index table should be checked. Although this method eliminates the influence of subjective factors on the evaluation of site quality, it can only evaluate the site quality of forests of the same age, and cannot be applied to forests of different ages and natural forests. In the early stage, due to the unstable growth of tree height, this method may also produce significant errors.

　　為了克服以上方法的缺點(diǎn)，一些學(xué)者分析了影響立地質(zhì)量的各因子與樹高生長(zhǎng)間的關(guān)系，利用數(shù)量化理論將各環(huán)境因子數(shù)量化，編制了數(shù)量化立地指數(shù)表。但是該法的編表工作量大，且一個(gè)表適用的范圍又較小，從而使得該方法的應(yīng)用受到了一定限制。林學(xué)質(zhì)量確定后，即立地條件類型、地位級(jí)或地位指數(shù)確定后，就可據(jù)其進(jìn)行林木生長(zhǎng)的預(yù)測(cè)，確定其未來的生長(zhǎng)收獲，作為林地資產(chǎn)評(píng)估的基礎(chǔ)。

　　In order to overcome the shortcomings of the above methods, some scholars have analyzed the relationship between various factors affecting site quality and tree height growth, quantified various environmental factors using quantification theory, and compiled a quantified site index table. However, the workload of compiling tables for this method is large, and the scope of application for one table is relatively small, which limits the application of this method to a certain extent. After the quality of forestry is determined, that is, after the site condition type, status level or status index is determined, the growth of trees can be predicted based on it, and the future growth and harvest can be determined as the basis for forest asset evaluation.

　　十、林地的經(jīng)濟(jì)質(zhì)量

　　10、 Economic quality of forest land

　　經(jīng)濟(jì)質(zhì)量主要是指林地的經(jīng)濟(jì)位置，它通常以林地交通運(yùn)輸條件作為主要指標(biāo)。如以近期內(nèi)道路是否能達(dá)到小班，將小班分為即可及小班一一道路已達(dá)到該小班內(nèi)或小班附近，小班內(nèi)采伐的木材，不要修建道路即可運(yùn)出；將可及小班一一近期內(nèi)道路可延伸至小班或小班附近，小班安排采伐僅需修建少量的道路(木材生產(chǎn)成本可承受得了的投資)即可運(yùn)出；不可及小班一一近期內(nèi)道路無法延伸到小班附近，采伐木無法運(yùn)出。

　　Economic quality mainly refers to the economic location of forest land, which is usually based on the transportation conditions of forest land as the main indicator. If the road can reach the small class in the near future, divide the small class into two parts: the small class and the small class. If the road has reached or is near the small class, the wood harvested in the small class can be transported out without building a road; In the near future, roads can be extended to or near Xiaoban, and Xiaoban only needs to build a small number of roads (an investment that can afford the cost of timber production) to arrange logging and transport it out; Inaccessible to Xiaoban - The road cannot be extended to the vicinity of Xiaoban in the near future, and logging cannot be transported out.

　　可及度是最粗放的地利級(jí)劃分，它從道路修筑的投資出發(fā)直接決定了森林資源是否能成為資產(chǎn)及資產(chǎn)價(jià)格的高低。不可及林的資源由于近期內(nèi)無法開發(fā)利用，無法體現(xiàn)出其經(jīng)濟(jì)價(jià)值，因此，不可及林的資源在近期內(nèi)暫時(shí)還不能作為森林資源資產(chǎn)，而只能作為潛在性的資產(chǎn)。將可及林的資源由于其開發(fā)利用需要一定數(shù)量的道路修筑投資，該投資必須加到木材生產(chǎn)成本中，使木材生產(chǎn)的成本加大、生產(chǎn)的經(jīng)濟(jì)效益下降，其森林資源資產(chǎn)的價(jià)格也大大降低。即可及林資源，它已具備了采集運(yùn)輸條件，其開發(fā)利用基本不需要道路的投資，木材生產(chǎn)的成本低、經(jīng)濟(jì)效益高，其資源性資產(chǎn)的價(jià)格也高。

　　Accessibility is the most extensive geographical classification, which directly determines whether forest resources can become assets and the level of asset prices based on investment in road construction. Due to the inability to develop and utilize inaccessible forest resources in the near future, their economic value cannot be reflected. Therefore, inaccessible forest resources cannot be used as forest resource assets in the near future, but can only be considered as potential assets. The development and utilization of accessible forest resources require a certain amount of road construction investment, which must be added to the cost of timber production. This increases the cost of timber production, reduces the economic benefits of production, and greatly lowers the price of forest resource assets. It has access to forest resources, which already have the conditions for collection and transportation. Its development and utilization basically do not require road investment. The cost of wood production is low, the economic benefits are high, and the price of its resource assets is also high.

　　對(duì)經(jīng)濟(jì)質(zhì)量的評(píng)定僅用以道路修筑的投資費(fèi)用考慮的可及度是不夠的。從木材生產(chǎn)成本費(fèi)用的開支的分析中可知，在各項(xiàng)木材生產(chǎn)成本中運(yùn)輸費(fèi)用的開支變幅極大。同樣是可及林，但木材運(yùn)往銷區(qū)的運(yùn)距，可能是十幾公里(造紙廠附近的松木林)，到幾百公里，以至數(shù)千公里(國外進(jìn)口木材)，運(yùn)輸?shù)某杀鞠嗖顜妆吨翈资?。這變幅極大的成本差異構(gòu)成了極差地租的重要組成部分。因此、在森林資源資產(chǎn)的評(píng)估中，評(píng)定林地的經(jīng)濟(jì)質(zhì)量，除考慮可及度外，還必須根據(jù)木材運(yùn)輸?shù)某杀緛韯澐值乩燃?jí)。

　　The assessment of economic quality solely based on the accessibility of investment costs in road construction is not sufficient. From the analysis of the expenses of wood production costs, it can be seen that transportation expenses vary greatly among various wood production costs. Although they are both accessible forests, the transportation distance of wood to the sales area can range from tens of kilometers (pine forests near paper mills) to hundreds or even thousands of kilometers (imported wood from abroad), with transportation costs differing by several times to tens of times. This significant cost difference constitutes an important component of extremely poor land rent. Therefore, in the evaluation of forest resource assets, in addition to considering accessibility, the economic quality of forest land must also be classified based on the cost of timber transportation to determine the land use level.

　　本文由  森林資源資產(chǎn)評(píng)估 友情奉獻(xiàn).更多有關(guān)的知識(shí)請(qǐng)點(diǎn)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(shí)我們將會(huì)陸續(xù)向大家奉獻(xiàn).敬請(qǐng)期待

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