森林资源资产评估的概念及特点
发布：2025-03-28 浏览：0
（一）森林资源资产的概念
（1） The concept of forest resource assets
森林资源资产主要可分为林地资产、林木资产、野生动、植资产、景观资产。在林木资产中根据其收获形式的不同，还可以分以用材林林木资产、经济林林木资产、薪炭林林木资产和竹林资产等。
Forest resource assets can be mainly divided into forest land assets, timber assets, wildlife and vegetation assets, and landscape assets. According to the different forms of harvest, forest assets can also be divided into timber forest assets, economic forest assets, firewood forest assets, and bamboo forest assets.
（二）森林资源资产的特点
（2） Characteristics of Forest Resource Assets
因为森林资源资产是再生自然资源性资产，故森林资源资产除与一般资产具有的特点〔获利性、占有性、变现性、可比性〕外，它还具备以下特点：
Because forest resource assets are renewable natural resource assets, in addition to the characteristics of general assets such as profitability, possession, monetization, and comparability, forest resource assets also have the following characteristics:
1、经营的永续性：森林资产属于可再生的资源性资产，森林资源资产消耗可以通过合理的经营，根据森林生长有规律和再生能力的特点，采用科学的森林经营利用措施而得到补偿。因而森林资源资产在没有受到自然灾害和人为破坏时，在科学、合理的经营下是不发生折旧问题的。而且每年都出售部分资产〔林产品〕，其森林资源资产的总量保持不变，或略有增长，长期永续地实现其保值增值的目的。
1. Sustainability of management: Forest assets are renewable resource assets, and the consumption of forest resource assets can be compensated through reasonable management, adopting scientific forest management and utilization measures based on the characteristics of forest growth regularity and regeneration ability. Therefore, forest resource assets do not experience depreciation issues under scientific and reasonable management when they are not affected by natural disasters or human damage. And every year, some assets [forest products] are sold, and the total amount of forest resource assets remains unchanged or slightly increases, achieving the goal of long-term sustainable preservation and appreciation.
2、再生的长期性：森林资源资产是再生性资产，但根据森林生长的规律，它的产品要有很长的时间后才能出售，通过投入某一森林资源资产经营的资金，少则数年、多则数十年、上百年才能回收，因为一块林地造上林木要到数十年林木才能成材出售，回收投资。
2. The long-term nature of regeneration: Forest resource assets are renewable assets, but according to the laws of forest growth, their products can only be sold after a long time. By investing in the operation of a certain forest resource asset, it can take several years, many decades, or even hundreds of years to recover, because it takes decades for a piece of forest land to be planted with trees and sold, thus recovering investment.
3、分布的辽阔性：森林资源是陆地上最大的生态系统，森林的分布极为广泛，由于森林再生的长期性、经营的永续性，要求森林资源资产的经营部门要拥有较大面积的森林资源资产，通常森林资源资产的经营实体都有成千上万公顷的森林资源资产，否则它将无法永续。由于分布的辽阔，使某一地域的森林资源资产与另一地域的森林资源资产在结构内涵与功效发挥上都有不可比之处，各具特色。
3. The vastness of distribution: Forest resources are the largest ecosystem on land, and their distribution is extremely extensive. Due to the long-term nature of forest regeneration and sustainable management, the management department of forest resource assets is required to have a large area of forest resource assets. Usually, the management entity of forest resource assets has thousands of hectares of forest resource assets, otherwise it will not be sustainable. Due to their vast distribution, forest resource assets in one region are incomparable to those in another region in terms of structural connotation and effectiveness, each with its own characteristics.
4、功能的多样性：森林资源资产结构复杂、形态各异，决定了它功能的多样性。森林资源资产的某些成分，除了有价值可以交换的商品属性外，还具有一些价值难以度量的生态公益效能。这些效能通常自动外溢，受益者无须付费，即可得益，造成森林资源资产的评估价值偏低。
4. Diversity of functions: The complex structure and diverse forms of forest resource assets determine their diversity of functions. Some components of forest resource assets, in addition to valuable commodity attributes that can be exchanged, also have some ecological public welfare benefits that are difficult to measure in terms of value. These efficiencies usually spill over automatically, and beneficiaries can benefit without paying, resulting in a low valuation of forest resource assets.
5、管理的艰巨性：与其它资产相比森林资源资产的安全管理任务十分艰巨。森林资源资产漫山遍野地定位在广阔的林地上，即不能仓储，又难以封闭，使其安全保卫十分困难。火灾、虫灾、盗伐等人为或自然的灾害很难控制，就是说：森林资源资产容易流失，增加了风险损失的可能性。森林资源资产的经营必须引入风险机制，才能使其适应社会主义市场经济的发展。
5. The difficulty of management: Compared with other assets, the security management task of forest resource assets is extremely challenging. Forest resource assets are scattered across mountains and wilderness, located on vast forests that cannot be stored or sealed off, making their security and protection extremely difficult. It is difficult to control man-made or natural disasters such as fires, insect infestations, and illegal logging, which means that forest resource assets are prone to loss and increase the possibility of risk losses. The management of forest resource assets must introduce risk mechanisms in order to adapt to the development of the socialist market economy.
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