森林资源资产涵盖范围广泛，主要包含林地资产、林木资产、野生动植物资产以及景观资产等类别。其中，林地资产是指郁闭度在 0.2 以上的乔木林地、竹林地、灌木林地、疏林地、采伐迹地、火烧迹地、未成林造林地、苗圃地以及县级以上人民政府规划的宜林地等具备资产属性的土地资源。林木资产则是具有资产性质的林木总和，依据森林法，按照功能可划分为用材林、防护林、经济林、薪炭林和特殊用途林。野生动植物资产在传统认知中多作为资源管理，但随着社会发展，部分通过管护和经营利用措施得以有效控制的野生动植物，如在狩猎场等特定经营场景中的，可认定为资产。森林景观资产是随着森林旅游兴起而被重视的资产类型，是林区内山、水、石、大气、光照、动物、植物等生物和非生物要素组合形成的，且在产权明晰、具备吸引游客条件（如交通便利、环境优美）的情况下可被认定。​

Forest resource assets cover a wide range, mainly including forest land assets, timber assets, wildlife and plant assets, and landscape assets. Among them, forest assets refer to land resources with asset attributes such as tree forests, bamboo forests, shrublands, sparse forests, logged areas, burnt areas, undeveloped forests, nurseries, and suitable forests planned by people's governments at or above the county level with a canopy density of 0.2 or higher. Forest assets refer to the total amount of trees with asset properties. According to the Forest Law, they can be divided into timber forests, protective forests, economic forests, firewood forests, and special-purpose forests based on their functions. Wildlife assets are traditionally considered as resource management, but with the development of society, some wild animals and plants that have been effectively controlled through management and utilization measures, such as in specific business scenarios such as hunting grounds, can be recognized as assets. Forest landscape assets are a type of asset that has been valued with the rise of forest tourism. They are formed by the combination of biological and non biological elements such as mountains, water, stones, atmosphere, light, animals, plants, etc. in forest areas, and can be recognized under clear property rights and attractive tourist conditions (such as convenient transportation and beautiful environment). ​

森林资源资产的特点​

Characteristics of Forest Resource Assets

经营的永续性：森林资源属于可再生的资源性资产，只要经营合理，依据森林生长规律与再生能力特性，采取科学经营利用措施，森林资源资产消耗便能得到补偿。在未遭受严重自然灾害和人为破坏且经营科学合理时，森林资源资产不会出现折旧问题，并且每年可出售部分林产品，使资产总量维持稳定或有所增长，长期持续实现保值增值。​

Sustainability of management: Forest resources are renewable resource assets. As long as the management is reasonable, scientific management and utilization measures are taken based on the growth laws and regeneration characteristics of forests, and the consumption of forest resource assets can be compensated. When forest resource assets have not suffered serious natural disasters or human damage and are managed scientifically and reasonably, there will be no depreciation problem, and some forest products can be sold annually to maintain stability or increase the total amount of assets, achieving long-term preservation and appreciation. ​

再生的长期性：森林生长周期漫长，从林地造林到林木成材出售，少则数年，多则数十年甚至上百年。这意味着投入森林资源资产经营的资金回收周期极长，体现了其再生的长期性特点。​

Long term regeneration: The growth cycle of forests is long, from afforestation to the sale of timber, ranging from a few years to several decades or even hundreds of years. This means that the capital recovery cycle for investing in forest resource asset management is extremely long, reflecting its long-term regeneration characteristics. ​

分布的辽阔性：森林是陆地上最大的生态系统，分布广泛。为实现永续经营，森林资源资产经营部门通常需拥有大面积森林资源资产，不同地域的森林资源资产在结构内涵、功效发挥等方面存在显著差异，各具特色。​

Vast distribution: Forests are the largest ecosystem on land, widely distributed. To achieve sustainable management, forest resource asset management departments usually need to have a large area of forest resource assets. Forest resource assets in different regions have significant differences in structure, connotation, and effectiveness, each with its own characteristics. ​

功能的多样性：森林资源资产结构复杂、形态多样，决定了其功能具有多样性。除部分成分具有可交换的商品属性外，森林资源资产还具备诸多难以用货币度量的生态公益效能，如涵养水源、净化空气、维持生物多样性等，这些效能自动外溢，导致森林资源资产评估价值可能偏低。​

Diversity of functions: The complex structure and diverse forms of forest resource assets determine their diversity of functions. In addition to some components having exchangeable commodity attributes, forest resource assets also have many ecological public welfare benefits that are difficult to measure in monetary terms, such as conserving water sources, purifying air, and maintaining biodiversity. These benefits automatically spill over, leading to a possible low valuation of forest resource assets. ​

管理的艰巨性：与其他资产相比，森林资源资产安全管理难度极大。其分布于广阔林地，无法仓储且难以封闭，易遭受火灾、虫灾、盗伐等人为或自然灾害侵袭，资产流失风险高，这就要求森林资源资产经营必须引。

The difficulty of management: Compared with other assets, the security management of forest resource assets is extremely challenging. It is distributed in vast forests, unable to be stored and difficult to seal off, and is susceptible to human or natural disasters such as fires, insect infestations, and illegal logging. The risk of asset loss is high, which requires the management of forest resource assets to be guided.

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