在绿水青山就是金山银山的理念下，林业资产的价值评估逐渐成为重要课题。无论是个人林农转让林地，还是企业投资林业项目，都需要准确估算森林资源的经济价值。这项看似神秘的工作，实则是通过科学方法将树木、土地等自然资产转化为可量化的价格体系。

Under the concept that green mountains and clear waters are invaluable assets, the value assessment of forestry assets has gradually become an important topic. Whether it is individual forest farmers transferring forest land or enterprises investing in forestry projects, it is necessary to accurately estimate the economic value of forest resources. This seemingly mysterious task is actually the use of scientific methods to transform natural assets such as trees and land into a quantifiable price system.

一、林业资产的价值构成

1、 Value composition of forestry assets

林业资产包含三大核心要素：

Forestry assets consist of three core elements:

林木资源

forest resources

以人工杉木林为例，其价值由蓄积量、树龄、径级共同决定。一棵 20 年生杉木的平均材积约 0.5 立方米，按当前市场价 800 元 / 立方米计算，单株价值约 400 元。但需扣除采伐成本和税费，实际收益约占 65%。

Taking artificial Chinese fir forest as an example, its value is determined by the volume, tree age, and diameter grade. The average volume of a 20-year-old Chinese fir tree is about 0.5 cubic meters. Calculated at the current market price of 800 yuan/cubic meter, the value of a single tree is about 400 yuan. But after deducting logging costs and taxes, the actual revenue accounts for about 65%.

林地资源

woodland resource

地处福建南平的一块 30 亩杉木林地，其价值受坡度、土壤、交通条件影响。平缓坡地比 25 度以上陡坡溢价 20%，靠近公路的地块比偏远林区增值 15%。某评估实例显示，交通便利的优质林地亩均价值可达 8000 元。

A 30 acre Chinese fir forest located in Nanping, Fujian Province, whose value is affected by slope, soil, and transportation conditions. Flat and gentle slopes have a premium of 20% compared to steep slopes above 25 degrees, while plots near highways have a premium of 15% compared to remote forest areas. A certain evaluation example shows that the average value per mu of high-quality forest land with convenient transportation can reach 8000 yuan.

林下经济资源

Forest economic resources

在浙江安吉的竹林中，除了毛竹本身的价值，林下套种的杨桐每亩年收入可达 5000 元。若竹林中存在野生金线莲等珍稀植物，其生态价值可能提升 30% 以上。

In the bamboo forests of Anji, Zhejiang, in addition to the value of bamboo itself, the annual income of poplar trees planted under the forest can reach 5000 yuan per mu. If there are rare plants such as wild golden lotus in the bamboo forest, their ecological value may increase by more than 30%.

二、评估方法的直观解读

2、 Intuitive interpretation of evaluation methods

1. 重置成本法

1. Reset cost method

这种方法计算重新培育同等规模森林所需的全部成本。以 10 年生马尾松林为例，需累加整地（200 元 / 亩）、种苗（150 元 / 亩）、抚育（每年 100 元 ×10 年）等费用，再考虑资金利息（按 5% 年利率计算），最终得出每亩重置成本约 1800 元。

This method calculates the total cost required to re cultivate forests of the same scale. Taking a 10-year-old Pinus massoniana forest as an example, the total cost of land preparation (200 yuan/mu), seedlings (150 yuan/mu), nurturing (100 yuan/year x 10 years), and other expenses need to be accumulated, and the interest on funds (calculated at an annual interest rate of 5%) is also taken into account. The final replacement cost per mu is about 1800 yuan.

2. 市场比较法

2. Market comparison method

通过对比类似森林交易案例估算价值。某评估机构在江西宜春评估时，选取 3 个近期成交的 50 亩杉木林案例，分别以 75 万元、82 万元、78 万元成交，剔除交通条件差异后，确定评估值为 78 万元，平均每亩 1.56 万元。

Estimate value by comparing similar forest trading cases. When a certain evaluation agency conducted an evaluation in Yichun, Jiangxi, they selected three recently sold 50 acre Chinese fir forest cases, which were sold for 750000 yuan, 820000 yuan, and 780000 yuan respectively. After excluding differences in transportation conditions, the evaluation value was determined to be 780000 yuan, with an average of 15600 yuan per acre.

3. 收益现值法

3. Present value of earnings method

预测森林未来收益并折现到当前价值。某桉树速丰林评估中，预计第 6 年可采伐，每亩出材 12 立方米，按当前价格 1000 元 / 立方米计算，扣除成本后净收益 8000 元 / 亩。若折现率取 8%，则每亩现值为 8000÷(1+8%)^6≈5000 元。

Predict the future benefits of forests and discount them to their current value. In the evaluation of a fast-growing eucalyptus forest, it is expected to be harvested in the sixth year, with a yield of 12 cubic meters per mu. Calculated at the current price of 1000 yuan/cubic meter, the net profit after deducting costs is 8000 yuan/mu. If the discount rate is taken as 8%, the present value per acre is 8000 ÷ (1+8%) ^ 6 ≈ 5000 yuan.

三、影响评估的关键因素

3、 Key factors affecting assessment

1. 自然条件差异

1. Differences in natural conditions

同一树种在不同区域的生长周期和出材率不同。云南思茅的橡胶树年均增长 1.2cm 胸径，比海南文昌慢 0.3cm，导致每亩蓄积量相差 15%。

The growth cycle and yield of the same tree species vary in different regions. The rubber trees in Simao, Yunnan have an average annual growth rate of 1.2cm in diameter at breast height, which is 0.3cm slower than that in Wenchang, Hainan, resulting in a 15% difference in stock volume per acre.

2. 经营管理水平

2. Business management level

精细化管理的人工林与粗放经营的天然林价值差异显著。广西某林场通过测土配方施肥，使桉树年生长量提高 20%，每亩收益增加 1200 元。

The difference in value between finely managed artificial forests and extensively managed natural forests is significant. A forest farm in Guangxi increased the annual growth of eucalyptus trees by 20% and increased their income by 1200 yuan per acre through soil testing and formula fertilization.

3. 市场波动影响

3. Impact of market fluctuations

2023 年红木市场波动导致紫檀原木价格从 12 万元 / 吨跌至 9 万元 / 吨，直接影响评估值下降 25%。某评估报告显示，木材价格每变动 10%，评估值相应调整 12-15%。

The fluctuation of the rosewood market in 2023 led to a drop in the price of rosewood logs from 120000 yuan/ton to 90000 yuan/ton, directly affecting a 25% decrease in the assessed value. A certain evaluation report shows that for every 10% change in wood prices, the evaluation value will be adjusted by 12-15% accordingly.

本文由林业资产价格评估友情奉献.更多有关的知识请点击:http://www.jyslpg.com我们将会对您提出的疑问进行详细的解答，欢迎您登录网站留言.

This article is dedicated to friendship For more information, please click: We will provide detailed answers to your questions. You are welcome to log in to our website and leave a message