林业资产价格评估执业准则主要遵循的是《资产评估执业准则——森林资源资产》。以下是对该准则的详细归纳：

　　The forestry asset price evaluation practice standards mainly follow the "Asset Evaluation Practice Standards - Forest Resource Assets". The following is a detailed summary of the guideline:

　　一、基本原则与定义

　　1、 Basic principles and definitions

　　目的：规范森林资源资产评估行为，保护资产评估当事人合法权益和公共利益。

　　Purpose: To standardize the evaluation of forest resource assets, protect the legitimate rights and interests of the parties involved in asset evaluation, and safeguard the public interest.

　　定义：

　　Definition:

　　森林资源资产：由特定主体拥有或控制，能带来经济利益的，用于生产、提供商品和生态服务的森林资源，包括森林、林木、林地、森林景观、森林生态等。

　　Forest resource assets: Forest resources owned or controlled by specific entities that can bring economic benefits, used for the production and provision of goods and ecological services, including forests, trees, forest land, forest landscapes, forest ecology, etc.

　　森林资源资产评估：资产评估机构及其专业人员，根据法律、行政法规和资产评估准则，对特定目的下的森林资源资产价值进行评定和估算，并出具资产评估报告的专业服务行为。

　　Forest resource asset assessment: Asset assessment institutions and their professionals evaluate and estimate the value of forest resource assets for specific purposes based on laws, administrative regulations, and asset assessment criteria, and provide professional service reports.

　　二、基本遵循

　　2、 Basic compliance

　　专业知识与经验：执行森林资源资产评估业务的人员，应具备相应的专业知识和实践经验。缺乏相关知识和经验时，应采取弥补措施，如聘请林业专业技术人员或机构协助。

　　Professional knowledge and experience: Personnel involved in forest resource asset assessment should possess corresponding professional knowledge and practical experience. When lacking relevant knowledge and experience, remedial measures should be taken, such as hiring forestry professionals or institutions to assist.

　　经济组织价值评估：在评估持续经营前提下的经济组织价值时，森林资源资产价值受其对经济组织贡献程度的影响。

　　Economic organization value assessment: When evaluating the economic organization value under the premise of continuous operation, the value of forest resource assets is influenced by their contribution to the economic organization.

　　价值类型选择：根据评估目的等相关条件，选择恰当的价值类型进行评估。

　　Value type selection: Based on the evaluation purpose and other relevant conditions, select the appropriate value type for evaluation.

　　考虑因素：评估时应考虑国家林业法规和政策、森林资源的自然属性、经营特性、使用期限、用途等因素。对于特殊用途的森林资源资产，如生态公益林，还应评估其生态服务价值。

　　Factors to consider: When evaluating, national forestry regulations and policies, natural attributes of forest resources, management characteristics, usage period, purpose, and other factors should be taken into account. For forest resource assets with special purposes, such as ecological public welfare forests, their ecological service value should also be evaluated.

　　三、操作要求

　　3、 Operational requirements

　　明确评估目的：要求委托人明确森林资源资产评估目的、评估对象和范围。

　　Clear evaluation purpose: Require the client to clarify the purpose, evaluation object, and scope of forest resource asset evaluation.

　　合理假设：根据评估目的和具体情况进行合理假设，并在资产评估报告中予以披露。

　　Reasonable assumption: Make reasonable assumptions based on the evaluation purpose and specific circumstances, and disclose them in the asset evaluation report.

　　权属资料核查：对森林资源资产的权属资料进行核查验证。

　　Ownership data verification: Verify the ownership data of forest resource assets.

　　实物量清单：要求委托人或其他相关当事人提供森林资源资产实物量清单，并可以委托相关专业机构进行现场核查，出具核查报告。

　　Physical inventory list: The client or other relevant parties are required to provide a physical inventory list of forest resource assets, and may entrust relevant professional institutions to conduct on-site verification and issue verification reports.

　　资料核查验证：依法对森林资源资产评估活动中使用的资料进行核查验证。

　　Data verification: Verify and verify the data used in forest resource asset assessment activities in accordance with the law.

　　四、评估方法

　　4、 Evaluation method

　　市场法：考虑森林资源资产市场的活跃程度、地域差异性、用途和功能、林分质量、立地等级、地利条件、交易情况等因素。

　　Market approach: Consider factors such as the activity level, regional differences, use and function, stand quality, site grade, geographical conditions, and trading situation of the forest resource asset market.

　　收益法：考虑森林资源结构、功能、质量、自然生长力、林业管理法律、行政法规、财政补贴政策、采伐制度、折现率、采伐方式和采伐周期等因素。

　　Income approach: Consider factors such as forest resource structure, function, quality, natural growth potential, forestry management laws, administrative regulations, fiscal subsidy policies, logging systems, discount rates, logging methods, and logging cycles.

　　成本法：考虑森林资源培育过程的复杂性、经营的长期性、质量、培育技术、林地利用方式等因素。

　　Cost method: Consider factors such as the complexity of forest resource cultivation process, long-term management, quality, cultivation techniques, and forest land utilization methods.

　　五、披露要求

　　5、 Disclosure requirements

　　必要信息披露：在资产评估报告中披露必要信息，包括森林资源资产的权属状况、自然条件、地理分布、生产经营情况等，使报告使用人能够正确理解评估结论。

　　Necessary information disclosure: Disclose necessary information in the asset appraisal report, including the ownership status, natural conditions, geographical distribution, production and operation situation of forest resource assets, so that the report users can correctly understand the appraisal conclusions.

　　重点描述：对评估范围内具有典型代表性或经济价值高的森林资源资产进行重点描述。

　　Key description: Focus on describing forest resource assets within the evaluation scope that are typical representatives or have high economic value.

　　核查报告披露：披露利用森林资源资产核查报告的情况。

　　Disclosure of verification report: Disclose the situation of utilizing forest resource assets verification report.

　　重大事项影响：披露重大事项对评估结论可能产生的影响，包括林地使用费用支付方式的影响等。

　　Significant event impact: Disclosing significant events may have an impact on the evaluation conclusion, including the impact on the payment method of forest land use fees.

　　权利受限情形：披露森林资源资产存在的抵押及其他权利受限情形。

　　Restricted rights situation: Disclose the mortgage and other restricted rights of forest resource assets.

　　附件资料：将森林资源资产的权属证明、图面材料等资料作为资产评估报告的附件。

　　Attachment materials: Include ownership certificates, drawings, and other materials of forest resource assets as attachments to the asset evaluation report.

　　综上所述，林业资产价格评估执业准则为森林资源资产评估提供了明确的指导和规范，确保了评估工作的准确性、公正性和合法性。

　　In summary, the Forestry Asset Price Evaluation Practice Guidelines provide clear guidance and standards for forest resource asset evaluation, ensuring the accuracy, fairness, and legality of the evaluation work.

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