下面我们来看一下做森林资产评估有什么作用：

Let's take a look at the role of conducting forest asset evaluation:

（1）优化资产配置和经营的基础工作

(1) The basic work of optimizing asset allocation and operation

通过森林资源资产评估确定的森林资源资产实际的价值量，是森林资源资产管理最重要的基础资料。无论是宏观上森林资源资产优化配置，还是微观上森林资源资产有效运营，都需要切实掌握森林资源资产价值的基础资料和反映资产保值、增值及其收益状况，对不同行业、地区、企业的资产收益率进行比较分析。避免在资产配置上形成错误的导向信息，贻误宏观优化配置。

The actual value of forest resource assets determined through forest resource asset assessment is the most important basic information for forest resource asset management. Whether it is the optimization of forest resource asset allocation at the macro level or the effective operation of forest resource assets at the micro level, it is necessary to effectively grasp the basic data of forest resource asset value and reflect the asset preservation, appreciation, and return status, and compare and analyze the asset return rates of different industries, regions, and enterprises. To avoid forming incorrect directional information in asset allocation and delaying macro optimization allocation.

（2）有效维护和协调所有者、经营者权益的基本尺度

(2) The basic scale for effectively maintaining and coordinating the rights and interests of owners and operators

随着与市场经济相适应的新型产权机制的建立，不仅实行所有权与经营权的适度分离，而且广泛发展了产权的流动、转让、重组。在产权变动中进行森林资源资产评估，对于克服作价不公、营私舞弊，甚至不惜损害国有资产权益，维护各方的合法权益都提供了重要保障。

With the establishment of a new type of property rights mechanism that is compatible with the market economy, not only has the moderate separation of ownership and management rights been implemented, but the flow, transfer, and restructuring of property rights have also been widely developed. Evaluating forest resource assets during property rights changes provides important protection for overcoming unfair pricing, embezzlement, and even harming state-owned asset rights and interests, and safeguarding the legitimate rights and interests of all parties involved.

（3）理顺价格构成、协调森林资源再生产比例关系的必要条件

(3) The necessary conditions for rationalizing price composition and coordinating the proportion of forest resource reproduction

森林资源资产，由于经营周期长，资金的时间价值占成本的大部分，而账面的原值一般不体现这一部份的价值，造成账面原值与实际价值的巨大偏差，资产账面原值长期低于重置成本。

Forest resource assets have a long operating cycle, and the time value of funds accounts for the majority of the cost. However, the original value on the books generally does not reflect this part of the value, resulting in a huge deviation between the original value on the books and the actual value. The original value on the books of assets is consistently lower than the reset cost.

（4）完善和发展我国社会主义商品市场的客观需要

(4) The objective need to improve and develop China's socialist commodity market

现在大量的森林资源进入商品市场进行交换，按照森林资源资产原来的价格进入商品市场进行交换，就会造成大量资产流失，严重地损害资产所有者的权益。因此，在森林资源资产进入商品市场前，必须进行评估。这是社会主义商品市场发育、完善和发展的客观需要。

A large amount of forest resources entering the commodity market for exchange at the original price of forest resource assets will cause a significant loss of assets and seriously damage the rights and interests of asset owners. Therefore, an evaluation must be conducted before forest resource assets enter the commodity market. This is an objective requirement for the development, improvement, and growth of the socialist commodity market.

（5）有助于森林资源资产的流转和林区资金市场的建立。

(5) Conducive to the circulation of forest resource assets and the establishment of a forest fund market.

资金市场在市场体系中起着极其重要的作用，它对企业存量资产的调整，对企业增量资产的分配，特别是对资金的合理配置都具有重要的意义。在林区，大量的资金投在山上，最大的资产之一就是森林资源资产。森林资源资产的评估将促进森林资源资产的流动，有助于林区资金市场的建立，有助于搞活林区经济，增加林业活力。

The capital market plays an extremely important role in the market system. It is of great significance for adjusting the stock assets of enterprises, allocating the incremental assets of enterprises, and especially for the rational allocation of funds. In forest areas, a large amount of funds are invested in the mountains, and one of the biggest assets is forest resource assets. The evaluation of forest resource assets will promote the flow of forest resource assets, help establish a financial market in forest areas, revitalize the forest economy, and increase forestry vitality.

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