各省、自治区、直辖市、计划单列市财政厅（局）、林业厅（局）、新疆生产建设兵团财务局、林业局：

　　To the finance departments (bureaus), forestry departments (bureaus), Xinjiang Production and Construction Corps finance bureaus, and forestry bureaus of all provinces, autonomous regions, municipalities directly under the central government, and cities specifically designated in the state plan:

　　为落实《中共中央国务院关于加快林业发展的决定》（中发[2003]9号），加强森林资源资产评估管理工作，规范森林资源资产评估行为，维护社会公共利益和资产评估各方当事人的合法权益，根据《中华人民共和国森林法》、《国有资产评估管理办法》（国务院令第91号）等法律法规，财政部、国家林业局联合制定了《森林资源资产评估管理暂行规定》。现予印发，请遵照执行。

　　In order to implement the Decision of the Central Committee of the Communist Party of China and the State Council on Accelerating Forestry Development (Zhongfa [2003] No. 9), strengthen the management of forest resource asset evaluation, standardize forest resource asset evaluation behavior, safeguard social public interests and the legitimate rights and interests of all parties involved in asset evaluation, and in accordance with laws and regulations such as the Forest Law of the People's Republic of China and the Measures for the Administration of State owned Asset Evaluation (State Council Decree No. 91), the Ministry of Finance and the State Forestry Administration jointly formulated the Interim Provisions on the Management of Forest Resource Asset Evaluation. It is hereby issued for your compliance and execution.

　　附件：森林资源资产评估管理暂行规定

　　Attachment: Interim Provisions on the Evaluation and Management of Forest Resource Assets

　　二OO六年十二月二十五日

　　December 25th, 2006

　　附件：

　　enclosure:

　　森林资源资产评估管理暂行规定

　　Interim Provisions on the Evaluation and Management of Forest Resource Assets

　　第一章 总 则

　　Chapter 1 General Provisions

　　第一条

　　Article 1

　　为加强森林资源资产评估管理工作，规范森林资源资产评估行为，维护社会公共利益和资产评估各方当事人的合法权益,根据《中华人民共和国森林法》、《国有资产评估管理办法》（国务院令第91号）、《中共中央

　　In order to strengthen the management of forest resource asset assessment, standardize forest resource asset assessment behavior, safeguard social public interests and the legitimate rights and interests of all parties involved in asset assessment, in accordance with the Forest Law of the People's Republic of China, the Measures for the Administration of State owned Asset Assessment (State Council Order No. 91), and the Central Committee of the Communist Party of China

　　国务院关于加快林业发展的决定》（中发〔2003〕9号）等法律法规，制定本规定。

　　This regulation is formulated in accordance with laws and regulations such as the Decision of the State Council on Accelerating Forestry Development (Zhongfa [2003] No. 9).

　　第二条 在中华人民共和国境内从事森林资源资产评估，除法律、法规另有规定外，适用本规定。

　　Article 2: Unless otherwise provided by laws and regulations, this provision shall apply to forest resource asset assessment conducted within the territory of the People's Republic of China.

　　第三条 本规定所指森林资源资产，包括森林、林木、林地、森林景观资产以及与森林资源相关的其他资产。

　　Article 3: The forest resource assets referred to in these regulations include forests, trees, forest land, forest landscape assets, and other assets related to forest resources.

　　第四条 森林资源资产评估是指评估人员依据相关法律、法规和资产评估准则，在评估基准日，对特定目的和条件下的森林资源资产价值进行分析、估算，并发表专业意见的行为和过程。

　　Article 4 Forest resource asset assessment refers to the behavior and process in which assessors analyze and estimate the value of forest resource assets under specific purposes and conditions based on relevant laws, regulations, and asset assessment criteria on the assessment reference date, and provide professional opinions.

　　第五条 国有森林资源资产评估项目，实行核准制和备案制。

　　Article 5: State owned forest resource asset evaluation projects shall be subject to approval and filing systems.

　　东北、内蒙古重点国有林区森林资源资产评估项目，实行核准制，由国务院林业主管部门核准或授权核准。

　　The evaluation project of forest resources assets in key state-owned forest areas in Northeast China and Inner Mongolia adopts an approval system, which is approved or authorized by the competent forestry department of the State Council.

　　其他地区国有森林资源资产评估项目，涉及国家重点公益林的，实行核准制，由国务院林业主管部门核准或授权核准。对其他国有森林资源资产评估项目，实行核准制或备案制，由省级林业主管部门规定。对其中实行核准制的评估项目，由省级林业主管部门核准或授权核准。

　　For state-owned forest resource asset assessment projects in other regions that involve national key public welfare forests, an approval system shall be implemented, which shall be approved or authorized by the competent forestry department of the State Council. For other state-owned forest resource asset evaluation projects, an approval or filing system shall be implemented, which shall be stipulated by the provincial forestry competent department. The evaluation projects that implement the approval system shall be approved or authorized by the provincial forestry department.

　　第六条 非国有森林资源资产评估项目涉及国家重点公益林的，实行核准制，由国务院林业主管部门核准或授权核准。其他评估项目是否实行备案制，由省级林业主管部门决定。

　　Article 6: For non-state-owned forest resource asset assessment projects involving national key public welfare forests, an approval system shall be implemented, which shall be approved or authorized by the competent forestry department of the State Council. Whether to implement a filing system for other evaluation projects shall be decided by the provincial forestry regulatory department.

　　第七条 森林资源资产评估工作，由财政部门和林业主管部门按照各自的职责进行管理和监督。

　　Article 7: The assessment of forest resource assets shall be managed and supervised by the financial department and the forestry regulatory department in accordance with their respective responsibilities.

　　第八条 森林资源资产评估的具体操作程序和方法，遵照资产评估准则及相关技术规范的要求执行。

　　Article 8: The specific operating procedures and methods for forest resource asset assessment shall be carried out in accordance with the requirements of asset assessment standards and relevant technical specifications.

　　第二章 评估范围

　　Chapter 2 Scope of Evaluation

　　第九条 国有森林资源资产占有单位有下列情形之一的，应当进行资产评估：

　　Article 9: If a state-owned forest resource asset occupying unit falls under any of the following circumstances, it shall conduct asset evaluation:

　　（一）森林资源资产转让、置换；

　　（1） Transfer and exchange of forest resource assets;

　　（二）森林资源资产出资进行中外合资或者合作；

　　（2） Forest resource assets are invested in Sino foreign joint ventures or collaborations;

　　（三）森林资源资产出资进行股份经营或者联营；

　　（3） Forest resource assets are invested for share management or joint venture;

　　（四）森林资源资产从事租赁经营；

　　（4） Forest resource assets are engaged in leasing operations;

　　（五）森林资源资产抵押贷款、担保或偿还债务；

　　（5） Mortgage loans, guarantees or debt repayment of forest resource assets;

　　（六）收购非国有森林资源资产；

　　（6） Acquiring non-state-owned forest resource assets;

　　（七）涉及森林资源资产诉讼;

　　（7） Lawsuits involving forest resource assets;

　　（八）法律、法规规定需要进行评估的其他情形。

　　（8） Other situations that require evaluation according to laws and regulations.

　　第十条 非国有森林资源资产是否进行资产评估，由当事人自行决定,法律、法规另有规定的除外。

　　Article 10: Whether non-state-owned forest resource assets should be evaluated shall be decided by the parties themselves, except as otherwise provided by laws and regulations.

　　第十一条 森林资源资产有下列情形之一的，可根据需要进行评估：

　　Article 11: Forest resource assets may be evaluated as needed in any of the following circumstances:

　　（一）因自然灾害造成森林资源资产损失；

　　（1） Loss of forest resource assets due to natural disasters;

　　（二）盗伐、滥伐、乱批滥占林地人为造成森林资源资产损失；

　　（2） Illegal logging, indiscriminate logging, and unauthorized occupation of forest land have caused human losses to forest resource assets;

　　（三）占有单位要求评估。

　　（3） The occupying unit requires evaluation.

　　第三章 评估机构和人员

　　Chapter 3 Evaluation Institutions and Personnel

　　第十二条 从事国有森林资源资产评估业务的资产评估机构，应具有财政部门颁发的资产评估资格，并有2名以上（含2名）森林资源资产评估专家参加，方可开展国有森林资源资产评估业务。

　　Article 12: Asset appraisal institutions engaged in state-owned forest resource asset appraisal business shall have the asset appraisal qualification issued by the financial department, and have at least 2 (including 2) forest resource asset appraisal experts to participate in order to carry out state-owned forest resource asset appraisal business.

　　森林资源资产评估专家由国家林业局与中国资产评估协会共同评审认定。经认定的森林资源资产评估专家进入专家库，并向社会公布。

　　Forest resource asset assessment experts are jointly evaluated and recognized by the State Forestry Administration and the China Asset Appraisal Association. The recognized forest resource asset assessment experts will enter the expert database and be made public to the society.

　　资产评估机构出具的森林资源资产评估报告，须经2名注册资产评估师与2名森林资源资产评估专家共同签字方能有效。签字的注册资产评估师与森林资源资产评估专家应对森林资源资产评估报告承担相应的责任。

　　The forest resource asset evaluation report issued by the asset evaluation agency must be jointly signed by two registered asset appraisers and two forest resource asset evaluation experts in order to be valid. The registered asset appraiser and forest resource asset appraisal expert who sign shall bear corresponding responsibilities for the forest resource asset appraisal report.

　　第十三条非国有森林资源资产的评估，按照抵押贷款的有关规定，凡金额在100万元以上的银行抵押贷款项目，应委托财政部门颁发资产评估资格的机构进行评估；金额在100万元以下的银行抵押贷款项目，可委托财政部门颁发资产评估资格的机构评估或由林业部门管理的具有丙级以上（含丙级）资质的森林资源调查规划设计、林业科研教学等单位提供评估咨询服务，出具评估咨询报告。

　　Article 13: The evaluation of non-state-owned forest resource assets shall be conducted in accordance with the relevant provisions of mortgage loans. For bank mortgage loan projects with an amount of more than 1 million yuan, the financial department shall entrust an institution that issues asset evaluation qualifications to conduct the evaluation; Bank mortgage loan projects with an amount of less than 1 million yuan can be entrusted to institutions with asset evaluation qualifications issued by the finance department for evaluation, or to forest resource survey, planning and design, forestry scientific research and teaching units with Class C or above (including Class C) qualifications managed by the forestry department to provide evaluation and consulting services and issue evaluation and consulting reports.

　　上述森林资源调查规划设计、林业科研教学单位提供评估服务的人员须参加国家林业局与中国资产评估协会共同组织的培训及后续教育。

　　The personnel responsible for forest resource survey planning and design, as well as evaluation services provided by forestry research and teaching units, must participate in training and follow-up education jointly organized by the State Forestry Administration and the China Asset Appraisal Association.

　　第十四条 资产评估机构和森林资源资产评估专家从事评估业务应当遵守保密原则，保持独立性。与评估当事人或者相关经济事项有利害关系的，不得参与该项评估业务。

　　Article 14: Asset appraisal institutions and forest resource asset appraisal experts engaged in appraisal business shall abide by the principle of confidentiality and maintain independence. Those who have an interest in the evaluation party or related economic matters shall not participate in the evaluation business.

　　第四章 核准与备案

　　Chapter 4 Approval and Filing

　　第十五条 凡需核准的国有森林资源资产评估项目，占有单位在评估前应按照行政隶属关系，经上级林业主管部门审核同意后，由审核部门向省级林业主管部门或国务院林业主管部门报告下列有关事项：

　　Article 15: For any state-owned forest resource asset assessment project that requires approval, the occupying unit shall, in accordance with its administrative affiliation, report the following relevant matters to the provincial forestry authority or the State Council forestry authority after being reviewed and approved by the higher-level forestry authority before the assessment:

　　（一）评估项目的审核情况；

　　（1） Evaluate the audit status of the project;

　　（二）评估基准日的选择情况；

　　（2） Selection of evaluation benchmark date;

　　（三）森林资源资产评估范围的确定情况；

　　（3） The determination of the scope of forest resource asset assessment;

　　（四）森林资源资产实物量清单；

　　（4） Inventory of physical quantities of forest resource assets;

　　（五）选择森林资源资产评估机构的条件、范围、程序及拟选定机构的资质；

　　（5） The conditions, scope, procedures, and qualifications of the institution to be selected for forest resource asset evaluation;

　　（六）森林资源资产评估的时间进度安排情况。

　　（6） The schedule of forest resource asset assessment.

　　第十六条 国有森林资源资产评估项目的核准工作按照下列程序进行：

　　Article 16: The approval of state-owned forest resource asset assessment projects shall be carried out in accordance with the following procedures:

　　（一）国有森林资源资产占有单位收到资产评估机构出具的资产评估报告后应按照隶属关系，报上级林业主管部门初审，经初审同意后，由审核部门在评估报告有效期届满前3个月向省级林业主管部门或国务院林业主管部门提出核准申请。

　　（1） After receiving the asset appraisal report issued by the asset appraisal institution, the state-owned forest resource asset occupying unit shall submit it to the higher-level forestry competent department for preliminary review according to its affiliation. After the preliminary review is approved, the reviewing department shall submit an approval application to the provincial forestry competent department or the State Council forestry competent department three months before the expiration of the appraisal report.

　　（二）省级林业主管部门或国务院林业主管部门收到核准申请后，对符合核准要求的，及时组织有关专家和单位审核，在20个工作日内完成评估报告的核准；对不符合核准要求的，予以退回。

　　（2） After receiving the approval application, the provincial forestry department or the forestry department of the State Council shall promptly organize relevant experts and units to review those that meet the approval requirements, and complete the approval of the evaluation report within 20 working days; Those that do not meet the approval requirements will be returned.

　　第十七条 国有森林资源资产评估项目核准的申请应包括下列文件材料：

　　Article 17: The application for approval of state-owned forest resource asset assessment projects shall include the following documents and materials:

　　（一）资产评估项目核准申请文件；

　　（1） Approval application documents for asset appraisal projects;

　　（二）资产评估项目核准申请表（附表1）;

　　（2） Asset Evaluation Project Approval Application Form (Appendix 1);

　　（三）评估项目批准文件或有效材料；

　　（3） Evaluate project approval documents or valid materials;

　　（四）与所评估项目有关的林权证和权属变更的相关证明；

　　（4） Relevant certificates of forest ownership certificates and ownership changes related to the evaluated project;

　　（五）资产评估机构、签字注册资产评估师和森林资源资产评估专家资质证明；

　　（5） Qualification certificates for asset appraisal institutions, signed registered asset appraisers, and forest resource asset appraisal experts;

　　（六）资产评估机构聘请核查机构对占有单位提供的森林资源资产实物量进行核查的，应提供核查机构资质证明；

　　（6） If an asset appraisal agency hires a verification agency to verify the physical quantity of forest resource assets provided by the occupying unit, it shall provide the qualification certificate of the verification agency;

　　（七）资产评估机构提交的森林资源资产评估报告和核查报告；

　　（7） The forest resource asset assessment report and verification report submitted by the asset appraisal institution;

　　（八）资产评估各当事方的相关承诺函;

　　（8） Commitment letters from all parties involved in asset appraisal;

　　（九）其他有关材料。

　　（9） Other relevant materials.

　　第十八条 省级林业主管部门或国务院林业主管部门受理资产评估项目核准申请后，应当对下列事项进行审核：

　　Article 18: After accepting an application for approval of an asset appraisal project, the provincial forestry authority or the forestry authority under the State Council shall review the following matters:

　　（一）资产评估项目是否获得批准；

　　（1） Has the asset appraisal project been approved;

　　（二）资产评估机构是否具备相应评估资质；

　　（2） Whether the asset appraisal institution has the corresponding appraisal qualifications;

　　（三）评估人员是否具备相应资质；

　　（3） Assess whether the personnel have the corresponding qualifications;

　　（四）评估基准日的选择是否适当，评估结果的使用有效期是否明示；

　　（4） Whether the selection of the evaluation benchmark date is appropriate and whether the validity period of the evaluation results is clearly stated;

　　（五）资产评估范围与项目批准文件确定的范围是否一致；

　　（5） Is the scope of asset evaluation consistent with the scope determined in the project approval documents;

　　（六）评估依据是否适当；

　　（6） Whether the evaluation criteria are appropriate;

　　（七）占有单位是否就所提供的资产权属证明文件、财务会计资料及生产经营管理资料的真实性、合法性和完整性做出承诺；

　　（7） Has the occupying unit made a commitment to the authenticity, legality, and completeness of the asset ownership proof documents, financial accounting information, and production and operation management information provided;

　　（八）评估过程是否符合相关评估准则的规定。

　　（8） Whether the evaluation process complies with the relevant evaluation criteria.

　　第十九条 评估项目的备案按照下列程序进行：

　　Article 19: The filing of evaluation projects shall be carried out in accordance with the following procedures:

　　（一）国有森林资源资产占有单位收到评估机构出具的评估报告后，应在评估报告有效期届满前3个月将备案材料报送上级林业主管部门；

　　（1） After receiving the evaluation report issued by the evaluation agency, the state-owned forest resource asset holding unit shall submit the filing materials to the higher-level forestry competent department three months before the expiration of the evaluation report;

　　（二）上级林业主管部门收到占有单位报送的备案材料后，对材料齐全的，应在20个工作日内办理备案手续;对材料不全的，待占有单位或评估机构补充完善有关材料后予以办理。

　　（2） After receiving the filing materials submitted by the occupying unit, the superior forestry department shall handle the filing procedures within 20 working days for those with complete materials; For incomplete materials, they will be processed after the occupying unit or evaluation agency supplements and improves the relevant materials.

　　第二十条 森林资源资产评估项目备案需报送下列文件材料：

　　Article 20: The following documents and materials shall be submitted for the filing of forest resource asset assessment projects:

　　（一）资产评估项目备案申请表（附表2）；

　　（1） Application Form for Asset Appraisal Project Filing (Appendix 2);

　　（二）资产评估报告和核查报告；

　　（2） Asset valuation report and verification report;

　　（三）评估项目的批准文件或有关证明材料；

　　（3） Approval documents or relevant supporting materials for evaluating the project;

　　（四）与所评估项目有关的林权证和权属变更的相关证明；

　　（4） Relevant certificates of forest ownership certificates and ownership changes related to the evaluated project;

　　（五）其他有关材料。

　　（5） Other relevant materials.

　　第二十一条 各级林业主管部门受理资产评估项目备案申请后，应当对下列事项进行审核：

　　Article 21: After accepting the application for asset appraisal project filing, forestry authorities at all levels shall review the following matters:

　　（一）资产评估项目是否获得批准或相关证明；

　　（1） Whether the asset appraisal project has been approved or provided with relevant certificates;

　　（二）资产评估范围与评估项目确定的资产范围是否一致；

　　（2） Is the scope of asset evaluation consistent with the asset scope determined by the evaluation project;

　　（三）评估基准日的选择是否适当，评估结果的使用有效期是否明示，评估程序是否符合相关评估准则的规定；

　　（3） Whether the selection of the evaluation benchmark date is appropriate, whether the validity period of the evaluation results is clearly stated, and whether the evaluation procedure complies with the relevant evaluation criteria;

　　（四）占有单位是否就所提供的森林资源资产清单、资产权属证明文件等资料的真实性、合法性和完整性做出承诺。

　　（4） Has the occupying unit made a commitment to the authenticity, legality, and completeness of the forest resource asset inventory, asset ownership proof documents, and other materials provided.

　　第二十二条 经核准或备案的森林资源资产评估结果有效期为自评估基准日起1年。

　　Article 22: The validity period of forest resource asset evaluation results that have been approved or filed is one year from the self evaluation benchmark date.

　　第二十三条 国有森林资源资产占有单位在进行与资产评估相应的经济行为时，应当以核准或备案的资产评估结果为作价参考依据。在产权交易过程中，当交易价低于评估结果的90%时，应当暂停交易，在获得产权转让批准机构同意后方可继续交易。

　　Article 23: When state-owned forest resource asset occupying units engage in economic activities corresponding to asset evaluation, they shall use the approved or filed asset evaluation results as a reference for pricing. In the process of property rights transaction, when the transaction price is lower than 90% of the evaluation result, the transaction should be suspended and can only continue after obtaining the consent of the property rights transfer approval agency.

　　第五章 监督管理

　　Chapter 5 Supervision and Management

　　第二十四条 省级财政部门和林业主管部门应当加强对国有森林资源资产评估工作的监督检查工作，采取定期或不定期检查方式对森林资源资产评估项目备案情况进行抽查。

　　Article 24 Provincial financial departments and forestry authorities shall strengthen the supervision and inspection of the evaluation of state-owned forest resource assets, and conduct random checks on the filing of forest resource asset evaluation projects through regular or irregular inspections.

　　第二十五条 省级林业主管部门应当于每年度终了30个工作日内将本省(区)森林资源资产评估项目的核准、备案情况及检查结果报国家林业局。

　　Article 25: Provincial forestry authorities shall report the approval, filing, and inspection results of forest resource asset assessment projects in their respective provinces (regions) to the State Forestry Administration within 30 working days at the end of each year.

　　第六章 附 则

　　Chapter 6 Supplementary Provisions

　　第二十六条 各省（自治区、直辖市）财政部门和林业主管部门可根据本省（自治区、直辖市）实际情况，依据本规定制定实施细则或操作办法，报财政部和国家林业局备案。

　　Article 26: The financial departments and forestry authorities of each province (autonomous region, municipality directly under the Central Government) may formulate implementation rules or operational measures in accordance with these regulations based on the actual situation of the province (autonomous region, municipality directly under the Central Government), and report them to the Ministry of Finance and the State Forestry Administration for the record.

　　第二十七条 本规定由财政部、国家林业局负责解释。

　　Article 27: The Ministry of Finance and the State Forestry Administration are responsible for interpreting these regulations.

　　第二十八条

　　Article 28

　　本规定自2007年1月1日起施行。原林业部和原国家国有资产管理局发布的《关于〈森林资源资产产权变动有关问题的规范意见（试行）〉的通知》（林财字〔1995〕67号）和《关于加强森林资源资产评估管理工作若干问题的通知》（国资办发〔1997〕16号）同时废止。

　　This regulation shall come into effect on January 1, 2007. The Notice on the Standardization of Issues Related to the Change of Property Rights of Forest Resource Assets (Trial) (Lin Cai Zi [1995] No. 67) and the Notice on Strengthening the Evaluation and Management of Forest Resource Assets (Guo Zi Ban Fa [1997] No. 16) issued by the former Ministry of Forestry and the former State owned Assets Administration are simultaneously abolished.

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