1、市场法是指利用市场上同类或类似资产的近期交易价格 ，经过对比调整 ，确定被评估资产价值的一种评估方法。市场法充分考虑了市场因素，评估所用数据资料均来自于市场，因此运用市场法评估资产的价值首先得有一个活跃的公开市场 ．再考虑公开市场上是否具有可比的资产及其交易活动 ，如果没有活跃的公开市场 ，可比的资产及其交易活动则无从谈起 ，所以判断是否可以采用市场法的一个首要前提是是否存在一个活跃的公开市场”。

1. Market approach refers to a valuation method that uses recent trading prices of similar or identical assets in the market to determine the value of the asset being evaluated through comparative adjustments. The market approach fully considers market factors, and the data used for evaluation comes from the market. Therefore, when using the market approach to evaluate the value of assets, there must first be an active open market. Then consider whether there are comparable assets and their trading activities in the open market. Without an active open market, comparable assets and their trading activities cannot be discussed. Therefore, a primary prerequisite for determining whether the market approach can be adopted is whether there is an active open market.

2、收益法是在估测资产未来预期 收益额及收益期限的基础上 ，采用适当的折现率将预测的未来收益额折成现值，然后再将各期收益折现值累加，求得被评估资产价值的一种资产评估方法 。运用收益法评估资产价值时，是以资产投入使用后连续获利为基础的。所以判断林木资产是否可以采用收益法对其价值进行评估的首要条件是分析林木资产是否具有连续获利能力 。

2. The income approach is an asset valuation method that estimates the expected future income and income period of an asset. It uses an appropriate discount rate to convert the predicted future income into present value, and then accumulates the discounted values of each period's income to obtain the value of the evaluated asset. When using the income approach to evaluate asset value, it is based on continuous profits after the asset is put into use. So the primary condition for evaluating the value of forest assets using the income method is to analyze whether the forest assets have continuous profitability.

3、成本法是指在现时条件下重新购置或建造与被评估资产相同或类似的资产所花费的各种成本费用之和，再扣除资产发生的各种损耗，所得到的差额即为被评估资产的价值。在成本法中，需要确定的参数主要有资产的重置成本和资产有形损耗及无形损耗。采用成本法对林木资产价值进行评估时，需要考虑林木资产的无形损耗，如因新品种的出现而使现有的林木资产产出林产品的能力和产出产品的质量等方面相对下降等，也需要考虑林木资产的有形损耗 ，如经济林老化等采用成本法评估资产应该具备以下几个前提条件 ：

3. The cost method refers to the sum of various costs and expenses incurred in repurchasing or constructing assets that are the same or similar to the evaluated asset under current conditions, and deducting various losses incurred by the asset. The difference obtained is the value of the evaluated asset. In the cost method, the parameters that need to be determined mainly include the replacement cost of assets and the tangible and intangible losses of assets. When using the cost method to evaluate the value of forest assets, it is necessary to consider the intangible losses of forest assets, such as the relative decline in the ability and quality of existing forest assets to produce forest products due to the emergence of new varieties. It is also necessary to consider the tangible losses of forest assets, such as the aging of economic forests. When using the cost method to evaluate assets, the following prerequisites should be met:

(1)被评估资产的实体特征、内部结构及其功能必须与假设的重置全新资产具有可比性；

(1) The physical characteristics, internal structure, and functions of the evaluated asset must be comparable to the assumed reset of the new asset;

(2)应当具备可利用的历史资料；

(2) Should have available historical materials;

(3)形成资产价值的各种耗费是必须的；

(3) The various expenses that contribute to the formation of asset value are necessary;

(4)被评估资产必须是可以再生的或者说是可以复制的。

(4) The evaluated asset must be renewable or replicable.

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