林地资产：土地根基的价值判定?

Forest land assets: value determination of land foundation?

林地是森林资源资产的重要组成部分。根据森林法实施条例，郁闭度在 0.2 以上的乔木林地、竹林地、灌木林地、疏林地、采伐迹地、火烧迹地、未成林造林地、苗圃地以及县级以上人民政府规划的宜林地，均可认定为林地资产。然而，部分林地由于经营条件限制或产权不明晰等原因，目前虽不能作为资产进行评估，但随着条件的改善，仍有可能转化为具有经济价值的资产。?

Forest land is an important component of forest resource assets. According to the Implementation Regulations of the Forest Law, tree forests, bamboo forests, shrublands, sparse forests, logged areas, burnt areas, undeveloped forests, nurseries, and suitable forests planned by the people's governments at or above the county level with a canopy density of 0.2 or above can all be recognized as forest assets. However, due to limitations in operating conditions or unclear property rights, some forest land cannot be evaluated as assets at present, but with the improvement of conditions, it may still be converted into assets with economic value.?

林木资产：林种差异下的资产界定?

Forest Assets: Definition of Assets under Differences in Forest Species?

林木资产涵盖了多种林种。经济林通常产权明确且经济效益较高，一般应全部认定为森林资源资产。用材林和薪炭林大部分也可认定为资产，但产权关系不明晰、无法有效控制或经济效益极低的部分除外。防护林情况较为特殊，像农田牧场防护林、护路林等能产生较大直接经济效益的可认定为资产，而多数以生态防护为主、社会生态效益难以货币计价的防护林，暂时只能作为潜在资产。特殊用途林的认定更为复杂，如国防林、自然保护区禁伐林等虽产权明确但不以经济收益为主要目的，不能作为森林资源资产；而母树林、实验林等在实现特定功能的同时具有经济效益的，则可纳入资产范畴。?

Forest assets cover a variety of forest species. Economic forests usually have clear property rights and high economic benefits, and should generally be fully recognized as forest resource assets. Most of the timber forests and firewood forests can also be recognized as assets, except for those with unclear property rights, ineffective control, or extremely low economic benefits. The situation of protective forests is relatively special. Forests that can generate significant direct economic benefits, such as farmland and pasture protective forests and road protection forests, can be recognized as assets. However, most protective forests that focus on ecological protection and have difficult to monetize social and ecological benefits can only be considered as potential assets for the time being. The identification of special-purpose forests is more complex, such as national defense forests, nature reserve forests that are prohibited from logging, etc. Although their property rights are clear, they are not primarily intended for economic benefits and cannot be used as forest resource assets; If parent forests, experimental forests, etc. have economic benefits while achieving specific functions, they can be included in the asset category.?

野生动植物资产：从资源到资产的转变?

Wildlife Assets: The Transformation from Resources to Assets?

林区的野生动植物是森林生态系统的重要成员。传统观念中，它们多被视为资源而非资产。但随着社会发展和经营方式的转变，部分通过人为管护和合理经营利用，如在林区建立狩猎场等，能够实现有效控制并产生经济价值的野生动植物，已逐渐被认定为森林资源资产。而那些处于自然状态、难以管控和利用的野生动植物，则仍作为潜在性资产存在。?

The wild animals and plants in forest areas are important members of the forest ecosystem. In traditional beliefs, they are often seen as resources rather than assets. But with the development of society and the transformation of management methods, some wild animals and plants that can be effectively controlled and generate economic value through human management and reasonable management and utilization, such as establishing hunting grounds in forest areas, have gradually been recognized as forest resource assets. And those wild animals and plants that are in a natural state, difficult to control and utilize, still exist as potential assets.?

森林景观资产：旅游价值驱动的资产认定?

Forest landscape assets: asset recognition driven by tourism value?

森林景观资产依托于森林旅游的兴起而发展。森林景观是由林区内的山水、动植物、气候等多种要素组合而成的生态系统。其能否被认定为资产，关键在于产权明晰以及当地旅游发展水平和交通条件。交通便利、环境优美且能够吸引游客的森林景观，具备经济开发价值，可认定为森林景观资产；而地处偏远、交通不便的优美景观，在当前条件下则仅作为资源，待开发条件成熟后才有可能转化为资产。

The development of forest landscape assets relies on the rise of forest tourism. Forest landscape is an ecosystem composed of various elements such as mountains, waters, flora and fauna, climate, etc. within the forest area. Whether it can be recognized as an asset depends on clear property rights, local tourism development level, and transportation conditions. Forest landscapes with convenient transportation, beautiful environment, and the ability to attract tourists, possessing economic development value, can be recognized as forest landscape assets; The beautiful landscapes located in remote areas with inconvenient transportation are only considered as resources under current conditions, and may only be converted into assets when the development conditions are mature.