林木资产价格评估需要根据考量进行
发布：2025-01-28 浏览：0
林木资产价格评估是确定林木资产价值的重要手段，以下是关于林木资产价格评估的相关知识：
The evaluation of forest asset prices is an important means of determining the value of forest assets. The following is relevant knowledge about forest asset price evaluation:
林木资产的概念：林木资产也称立木资产，一般来讲它是指站立在林地上尚末被伐倒的树木（包括死的和活的），即活立木和枯立木的总称1。
The concept of forest assets: Forest assets, also known as standing timber assets, generally refer to trees (including dead and living) that have not yet been felled on forest land, that is, the general term for standing timber and dead timber.
林木资产评估的目的：林木资产评估的目的是估计特定区域内的林木在特定时间的价值。其作用是为林木的转让、抵押贷款、合股经营或拍卖等提供价格参考依据，其评估的结果具有公证性质1。
The purpose of forest asset evaluation: The purpose of forest asset evaluation is to estimate the value of trees in a specific area at a specific time. Its function is to provide price reference basis for the transfer, mortgage loan, joint stock operation or auction of forest trees, and its evaluation results have a notarized nature.
林木资产评估方法：林木资产评估方法包括市场价倒算法、现行市价法、收益净现值法、收获现值法、重置成本法等15。
Forest asset evaluation methods: Forest asset evaluation methods include market price inversion algorithm, current market price method, net present value of earnings method, present value of harvest method, reset cost method, etc.
市场价倒算法：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。
Market price inversion algorithm: Using 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 the profit due, 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的方法。
Current market price method: a method of estimating the assessed value of a forest asset based on the current market price of the same or similar forest assets as a comparative basis.
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折现率折现为现值，然后累计求和得出林木资产评估价值的方法。
Net present value method of income: The method of discounting the net income of the evaluated forest asset in each year of future operation at a certain discount rate to present value, and then cumulatively summing up 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的方法。
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 method for evaluating the value of forest assets.
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的方法。
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 method for evaluating the value of the evaluated forest asset.
影响林木资产评估值的有关因素：包括评估的目的、销售的条件、产品售价的估计、木材生产成本的确定、林木出材率的确定、营林生产成本估算、利润确定、投资收益率确定、树种的价值差异、资源调查精度问题、时间的影响等1。
The relevant factors that affect the evaluation value of forest assets include the purpose of evaluation, sales conditions, estimation of product selling price, determination of timber production cost, determination of timber yield, estimation of forest production cost, determination of profit, determination of investment return rate, value differences of tree species, accuracy issues in resource investigation, and the impact of time.
综上所述，林木资产价格评估涉及多种方法和考量因素，需要专业的评估师根据具体情况选择合适的方法进行评估。
In summary, the evaluation of forest asset prices involves multiple methods and considerations, and requires professional appraisers to choose the appropriate method based on specific circumstances for evaluation.
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