森林景观资源资产评估方法是结合森林景观资源资产特点设计的，由市场法、收益法和成本法三条基本评估思路，以及相关衍生评估思路共同构成的方法体系。

　　The method for evaluating forest landscape resource assets is designed based on the characteristics of forest landscape resource assets, consisting of three basic evaluation ideas: market approach, income approach, and cost approach, as well as related derivative evaluation ideas.

　　对森林景观资源资产的评估，需要在结合森林景观资源质量评定的基础上，综合考虑评估目的、价值类型、评估时的市场条件和评估对象的实际状况后，合理选择评估方法，进行评定估算。

　　The evaluation of forest landscape resource assets requires a comprehensive consideration of the evaluation purpose, value type, market conditions at the time of evaluation, and the actual situation of the evaluation object, based on the evaluation of forest landscape resource quality. A reasonable evaluation method should be selected for evaluation estimation.

　　（一）“市场法”评估思路

　　（1） Market approach evaluation approach

　　1、市场法基本含义

　　1. Basic meaning of market law

　　市场法是以市场上相同或类似森林景观资源资产的近期市场交易价格，经过直接比较或类比分析以估算资产价值的方法。运用市场法要求选择三个或三个以上森林景观资源资产可比交易实例。

　　The market approach is a method of estimating asset value by directly comparing or analogically analyzing the recent market transaction prices of similar or identical forest landscape resource assets in the market. The market approach requires selecting three or more comparable trading instances of forest landscape resource assets.

　　2、市场法具体公式

　　2. Specific formula of market approach

　　式中：E —— 森林景观资源资产评估值

　　In the formula: E - Forest landscape resource asset evaluation value

　　K1—— 景观质量调整系数

　　K1- Landscape Quality Adjustment Coefficient

　　K2—— 物价因素调整系数

　　K2- Price factor adjustment coefficient

　　G —— 所参照森林景观资源资产单位面积市场价格

　　G - Market price per unit area of forest landscape resource assets referred to

　　S —— 委估森林景观资源资产的面积

　　S - Area of forest landscape resource assets to be appraised

　　3、市场法的应用特点

　　3. The application characteristics of market law

　　（1）通过市场法进行评估需要满足两个最基本的前提条件：一是有一个活跃的公开市场，二是公开市场上有可比的森林景观资源资产交易案例。

　　(1) The evaluation through market approach requires two basic prerequisites: first, there is an active open market, and second, there are comparable forest landscape resource asset trading cases on the open market.

　　（2）市场法是资产评估中最为直接、最具说服力的评估方法之一。在森林景观资源资产市场交易环境比较成熟、公开、有序，且有足够数量可比交易案例以供参考的情况下，宜优先选用此方法。

　　(2) The market approach is one of the most direct and persuasive evaluation methods in asset valuation. When the trading environment of forest landscape resource asset market is mature, open, orderly, and there are sufficient comparable trading cases for reference, this method should be given priority.

　　但是，目前国内森林景观资源资产公开市场交易案例较少，且由于其森林景观的自然特性、周边经济环境和经营方式、目的的不同，给市场法的应用带来很多限制。

　　However, there are currently few cases of open market trading of forest landscape resource assets in China, and due to the different natural characteristics of forest landscapes, surrounding economic environments, management methods, and purposes, there are many limitations to the application of market law.

　　（二）“收益法”评估思路

　　（2） The evaluation approach of "income method"

　　1、收益法定义

　　1. Definition of income approach

　　收益法是将委估森林景观资源资产未来经营期内各年的净收益按一定的折现率折为现值，然后累计求和得出资产评估价值的方法。

　　The income method is a method of discounting the net income of the forest landscape resource assets to present value at a certain discount rate over the future operating period, and then cumulatively summing up to obtain the asset valuation value.

　　2、收益法具体公式

　　2. Specific formula of income method

　　式中：En —— 森林景观资源资产评估值

　　In the formula: En - forest landscape resource asset evaluation value

　　Ri —— 森林景观资源资产第i个收益期的预期净收益额

　　Ri - Expected net income of forest landscape resource assets in the i-th income period

　　r —— 折现率

　　R - discount rate

　　n —— 评估年限

　　N - Evaluation period

　　3、收益法的衍生模式

　　3. The derivative model of income approach

　　（1）假设开发法模式

　　(1) Assuming the development method model

　　当委估森林景观资源资产需要经过一定的基础性建设才能给经营主体带来经济利益时，可采用假设开发思路对其进行评估。

　　When the assessment of forest landscape resource assets requires certain basic construction to bring economic benefits to the operating entity, a hypothetical development approach can be used to evaluate them.

　　该思路首先需要按照合理的方式，预测评估对象达到预定可经营状态前所必需的初始开发投资，然后预测营运期内评估对象各年经营净收益，最后将各年经营净收益扣减初始投资后的差额折现并累计求和，作为资产评估价值。

　　This approach first requires predicting the initial development investment necessary for the evaluated object to reach the predetermined operational state in a reasonable manner, then predicting the net operating income of the evaluated object for each year during the operation period, and finally discounting and accumulating the difference after deducting the initial investment from the net operating income for each year as the asset evaluation value.

　　按照假设开发的思路需注意：对委估景观资源资产基础开发建设的预测要依据科学和合法原则，可将委估森林景观资源资产（森林公园或森林旅游景区）的《总体规划》或《可行性研究报告》作为相关参考依据，并注意政策法规和当地相关规划、管理部门对该资产开发和利用的限制。

　　According to the assumed development approach, it is important to note that the prediction of the basic development and construction of the landscape resource assets to be evaluated should be based on scientific and legal principles. The "Overall Plan" or "Feasibility Study Report" of the evaluated forest landscape resource assets (forest parks or forest tourism scenic spots) can be used as relevant reference, and attention should be paid to the restrictions on the development and utilization of the assets by policies, regulations, and local planning and management departments.

　　（2）年金资本化模式

　　(2) Annuity capitalization model

　　运用收益法时，对有相对稳定收益且收益年期无限的森林景观资源资产，可采用年金资本化模式这种特殊表达形式进行价值评估：

　　When using the income approach, for forest landscape resource assets with relatively stable returns and unlimited return periods, the special expression form of annuity capitalization model can be used for value evaluation:

　　具体公式：

　　Specific formula:

　　式中：E —— 森林景观资源资产评估值

　　In the formula: E - Forest landscape resource asset evaluation value

　　A —— 森林景观资源资产年均净收益额

　　A - Annual average net income of forest landscape resource assets

　　r —— 资本化率

　　R - Capitalization rate

　　（3）条件价值法模式

　　(3) Conditional Value Model

　　条件价值法也是以收益法为基础的衍生技术方法，该方法是通过对游客进行问卷调查，测算游客对森林景观的平均旅游支付意愿，并以此作为合理门票价格，从而获得森林景观资源资产评估值。

　　The contingent valuation method is also a derived technical method based on the income approach. This method calculates the average willingness of tourists to pay for forest landscapes through a questionnaire survey, and uses it as a reasonable ticket price to obtain the asset evaluation value of forest landscape resources.

　　运用条件价值法评估整个森林风景区的价值时，主要步骤如下：

　　When using the contingent valuation method to evaluate the value of the entire forest scenic area, the main steps are as follows:

　　首先，进行游客调查，得出游客对该景区门票的平均愿意支付值；

　　Firstly, conduct a tourist survey to determine the average willingness to pay for tickets to the scenic area;

　　其次，以该平均愿意支付值作为合理的门票价格，计算出景区的年门票收入，加上其它经营项目的年预计收入，得出该景区的年总收入；

　　Secondly, using the average willingness to pay as a reasonable ticket price, calculate the annual ticket revenue of the scenic spot, and add the estimated annual revenue of other business projects to obtain the total annual revenue of the scenic spot;

　　再次，年总收入扣除各种成本费用即得景区的年纯收益；

　　Once again, the annual net income of the scenic area is obtained by deducting various costs and expenses from the total annual revenue;

　　最后，将年均纯收益折现后得出该森林风景区的评估值。

　　Finally, the evaluation value of the forest scenic area is obtained by discounting the annual average net income.

　　在评估实践中，条件价值法的应用存在如下局限性：

　　In evaluation practice, the application of contingent valuation method has the following limitations:

　　a).现行森林旅游景区的门票定价主要受制于经营者的意愿和物价管理部门的调控，其定价受市场波动影响 较 小，受访游客的支付意愿无法直接影响实际定价，也不能作为理性和客观的定价参考依据；

　　a) The current ticket pricing of forest tourism scenic spots is mainly subject to the wishes of operators and the regulation of price management departments. Its pricing is less affected by market fluctuations, and the willingness of surveyed tourists to pay cannot directly affect the actual pricing, nor can it be used as a rational and objective pricing reference;

　　b).森林景观资源资产有别于机器设备、建筑物等其它种类资产，其具有区域垄断性和资源稀缺性，其门票定价并不是一种完全竞争市场条件下的价格。因此，不能仅仅以游客的支付意愿确认门票的价格。

　　b) Forest landscape resource assets are different from other types of assets such as machinery and equipment, buildings, etc. They have regional monopoly and resource scarcity, and their ticket pricing is not a price under perfectly competitive market conditions. Therefore, the price of tickets cannot be confirmed solely based on the willingness of tourists to pay.

　　c).该方法下，调查数据的分析质量取决于调查问卷的设计和调查样本的数量，在评估实务操作中，为有效实施调查取得足够样本数量，需要耗费大量人力和时间，实际可操作性有限。

　　c) Under this method, the quality of survey data analysis depends on the design of the survey questionnaire and the number of survey samples. In evaluating practical operations, obtaining sufficient sample size for effective implementation of the survey requires a lot of manpower and time, and the practicality is limited.

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