市场法

Market Law

市场价倒算法：通过计算被评估林木采伐后所得木材的市场销售总收入，扣除木材经营所消耗的成本（含有关税费）及合理利润后，剩余部分作为林木资产评估价值。

Market price inversion algorithm: By calculating the total market sales revenue of the timber obtained after the evaluated timber is harvested, deducting the cost of timber operation (including relevant taxes and fees) and reasonable profits, the remaining part is used as the assessed value of timber assets.

现行市价法：以相同或类似林木资产的现行市价作为比较基础，估算被评估林木资产评估价值。

Current market price method: Using the current market price of the same or similar forest assets as a comparative basis, estimate the assessed value of the evaluated forest assets.

市场成交价比较法：将相同或类似的森林资源资产的现行市场成交价格作为比较基础，估算拟评估森林资源资产评估值。

Market transaction price comparison method: Using the current market transaction prices of the same or similar forest resource assets as a comparison basis, estimate the assessed value of the forest resource assets to be evaluated.

剩余法

Residual method

剩余价值法：用被评估林木采伐后所得木材的市场销售总收入，扣除木材经营所消耗的成本（含有关税费）及应得的利润后，剩余部分作为林木资产评估价值。

Surplus value method: Using the total market sales revenue of the timber obtained after harvesting the evaluated trees, deducting the costs incurred in timber management (including relevant taxes and fees) and the profits due, the remaining portion is used as the assessed value of forest assets.

收益法

Income approach

收益净现值法：将被评估林木资产在未来经营期内各年的净收益按一定的资本化率折现为现值，然后累计求和得出林木资产评估价值。

Net present value method of income: The net income of the evaluated forest asset over the future operating period is discounted to present value at a certain capitalization rate for each year, and then accumulated to obtain the assessed value of the forest asset.

收获现值法：利用收获表预测被评估林木资产在主伐时纯收益的折现值，扣除评估后到主伐期间所支出的营林生产成本折现值的差额，作为林木资产评估价值。

Harvest Present Value Method: Using a harvest table to predict the discounted value of the net income of the evaluated forest assets during the main cutting period, deducting the difference between the discounted value of the forest production costs incurred from the evaluation to the main cutting period, as the assessed value of the forest assets.

年金资本化法：在永续经营条件下，将会被评估森林资源资产年稳定收益作为资本投资的收益，按适当的投资收益率折算林木资源资产价值。

Annuity capitalization method: Under the condition of sustainable operation, the annual stable income of forest resource assets will be evaluated as the income of capital investment, and the value of forest resource assets will be converted according to the appropriate investment return rate.

周期收益资本化法：将被评估林木资产稳定的周期收益作为资本投资的收益，然后按适当的投资收益率求出资产的价值。

Periodic income capitalization method: The stable periodic income of the evaluated forest assets is used as the return on capital investment, and then the value of the assets is calculated based on the appropriate investment return rate.

成本法

Cost method

重置成本法：按现时工价及生产水平，重新营造一块与被评估林木资产相类似的林分所需的成本费用，作为被评估林木资产评估价值。

Reset cost method: The cost of rebuilding a forest stand similar to the evaluated forest asset based on current labor prices and production levels is used as the assessed value of the evaluated forest asset.

序列需工数法：幼林和未成林造林地一般采用此方法。

Sequential labor method: This method is generally used for young forests and undeveloped afforestation sites.

专家评估法

Expert evaluation method

邀请树木专家根据树木的品种、生长状况、市场需求等因素进行评估。

Invite tree experts to evaluate trees based on factors such as species, growth status, and market demand.

生态价值评估

Ecological Value Assessment

考虑树木的生态功能，如固碳、供氧、保持水土等，对其生态价值进行评估。

Consider the ecological functions of trees, such as carbon sequestration, oxygen supply, and soil and water conservation, and evaluate their ecological value.

在选择最佳评估方法时，应根据具体评估对象和目的进行综合考虑，可能需要综合使用多种方法以获得更准确的评估结果。例如，对于幼林和未成林造林地，可能更适合采用现行市价法和重置成本法；而对于中龄林和近熟林，则可能更适合采用收获现值法和收益净现值法。

When choosing the best evaluation method, comprehensive consideration should be given to the specific evaluation object and purpose, and multiple methods may need to be used comprehensively to obtain more accurate evaluation results. For example, for young forests and undeveloped afforestation sites, the current market value method and replacement cost method may be more suitable; For middle-aged and near mature forests, the present value of harvest method and net present value of income method may be more suitable.