《森林资源资产评估管理暂行规定》是由财政部、国家林业局于2006年12月25日以财企〔2006〕529号印发，自2007年1月1日起施行的规定。该规定旨在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。以下是该规定的主要内容：

　　The "Interim Regulations on the Evaluation and Management of Forest Resource Assets" on Baidu Scope were issued by the Ministry of Finance and the State Forestry Administration on December 25, 2006, with the number Caiqi [2006] 529, and came into effect on January 1, 2007. This regulation aims to strengthen the management of forest resource asset assessment, regulate the behavior of forest resource asset assessment, safeguard the public interest and the legitimate rights and interests of all parties involved in asset assessment. The following are the main contents of the regulation:

　　一、定义与适用范围

　　1、 Definition and Scope of Application

　　定义：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。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。

　　Definition: Forest resource assets include forests, trees, forest land, forest landscape assets, and other assets related to forest resources. 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.

　　适用范围：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。

　　Scope of application: This regulation applies to forest resource asset assessment conducted within the territory of the People's Republic of China, unless otherwise provided by laws and regulations.

　　二、评估原则

　　2、 Evaluation principles

　　森林资源资产评估应遵循真实性、科学性、可行性原则。真实性要求评估结果必须真实反映森林资源的价值；科学性要求评估方法和技术手段必须科学合理；可行性要求评估过程必须考虑实际操作的可能性。

　　The evaluation of forest resource assets should follow the principles of authenticity, scientificity, and feasibility. Authenticity requires that the evaluation results must truly reflect the value of forest resources; Scientificity requires that evaluation methods and technical means must be scientifically reasonable; The feasibility assessment process must consider the possibility of actual operation.

　　三、评估机构与人员

　　3、 Assessment agencies and personnel

　　评估机构：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。

　　Assessment agency: Asset assessment agencies engaged in state-owned forest resource asset assessment business shall have the qualification for asset assessment issued by the financial department and have at least 2 (including 2) forest resource asset assessment experts to participate in order to carry out state-owned forest resource asset assessment business.

　　评估人员：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。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。

　　Assessor: Forest resource asset assessment experts are jointly evaluated and recognized by the State Forestry Administration and the China Asset Appraisal Association. The registered asset appraiser and forest resource asset appraisal expert who sign shall bear corresponding responsibilities for the forest resource asset appraisal report.

　　四、评估范围与程序

　　4、 Scope and Procedure of Evaluation

　　评估范围：

　　Assessment scope:

　　国有森林资源资产占有单位在涉及森林资源资产转让、置换、出资进行中外合资或者合作、股份经营或者联营、租赁经营、抵押贷款、担保或偿还债务以及收购非国有森林资源资产等情形时，应当进行资产评估。

　　When state-owned forest resource asset owners are involved in the transfer, exchange, investment in Sino foreign joint ventures or cooperation, shareholding or joint ventures, leasing operations, mortgage loans, guarantees or debt repayment, and acquisition of non-state-owned forest resource assets, they should conduct asset evaluation.

　　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，但涉及国家重点公益林的，需实行核准制。

　　Whether non-state-owned forest resource assets should be evaluated is up to the parties involved, but if it involves national key public welfare forests, an approval system must be implemented.

　　评估程序：通常包括明确评估目的、确定评估范围、选择评估方法、收集评估资料、进行实地调查、估算资产价值、编写评估报告等步骤。具体评估方法可能包括市场比较法、收益法、成本法等，根据森林资源的特点和评估目的选择适用。

　　Evaluation procedure: usually includes steps such as clarifying the evaluation purpose, determining the evaluation scope, selecting evaluation methods, collecting evaluation data, conducting field investigations, estimating asset value, and writing evaluation reports. Specific evaluation methods may include market comparison method, income method, cost method, etc., which are selected and applied according to the characteristics of forest resources and evaluation purposes.

　　五、核准与备案

　　5、 Approval and filing

　　国有森林资源资产评估：实行核准制和备案制。东北、内蒙古重点国有林区森林资源资产评估项目以及涉及国家重点公益林的国有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。其他国有森林资源资产评估项目，可由省级林业主管部门规定实行核准制或备案制。

　　State owned forest resource asset evaluation: Implement approval and filing systems. The evaluation projects of forest resources assets in key state-owned forest areas in Northeast China and Inner Mongolia, as well as those involving national key public welfare forests, shall implement an approval system and be approved or authorized by the competent forestry department of the State Council. Other state-owned forest resource asset evaluation projects may be subject to approval or filing systems as stipulated by the provincial forestry authorities.

　　非国有森林资源资产评估：涉及国家重点公益林的，实行核准制。其他评估项目是否实行备案制，由省级林业主管部门决定。

　　Assessment of non-state-owned forest resource assets: For those involving national key public welfare forests, an approval system shall be implemented. Whether to implement a filing system for other evaluation projects shall be decided by the provincial forestry regulatory department.

　　六、监督与管理

　　6、 Supervision and Management

　　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。评估机构和评估人员应遵守相关法律法规和资产评估准则，保持独立性，确保评估结果的公正性和客观性。

　　The assessment of forest resource assets is managed and supervised by the finance department and the forestry regulatory department according to their respective responsibilities. Evaluation agencies and evaluators should comply with relevant laws, regulations, and asset evaluation standards, maintain independence, and ensure the fairness and objectivity of evaluation results.

　　七、有效期与参考依据

　　7、 Validity period and reference basis

　　有效期：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。

　　Validity period: The approved or filed forest resource asset assessment results are valid for one year from the self-assessment benchmark date.

　　参考依据：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。

　　Reference basis: When state-owned forest resource asset owners engage in economic activities corresponding to asset evaluation, they should use the approved or filed asset evaluation results as the pricing reference basis.

　　综上所述，《森林资源资产评估管理暂行规定》为森林资源资产评估提供了明确的指导原则和操作规范，有助于保障森林资源资产评估的准确性和公正性。

　　In summary, the Interim Provisions on the Evaluation and Management of Forest Resource Assets provide clear guiding principles and operational norms for forest resource asset evaluation, which helps to ensure the accuracy and fairness of forest resource asset evaluation.

　　本文由 森林资源资产评估  友情奉献.更多有关的知识请点击   http://www.jyslpg.com/  真诚的态度.为您提供为全面的服务.更多有关的知识我们将会陆续向大家奉献.敬请期待.

　　This article is contributed by the Friendship Contribution of Forest Resource Asset Evaluation For more related knowledge, please click http://www.jyslpg.com/ Sincere attitude To provide you with comprehensive services We will gradually contribute more relevant knowledge to everyone Coming soon.