林木资产价格评估主要采用市场法、收益法和成本法三种核心方法。市场法通过比对近期相似林木交易案例（如树种、林龄、蓄积量）确定价值，适用于成熟交易市场；收益法以未来采伐收益折现为核心，需测算木材产量、价格趋势及经营成本；成本法则根据造林、管护等历史投入计算重置成本，常用于幼龄林评估。特殊情形需综合运用，如经济林需叠加果实收益评估。

The valuation of forest assets mainly adopts three core methods: market approach, income approach, and cost approach. The market approach determines value by comparing recent similar forest trading cases (such as tree species, forest age, and stock volume) and is applicable to mature trading markets; The income approach focuses on discounting future logging profits and requires the calculation of timber production, price trends, and operating costs; The cost rule calculates the reset cost based on historical inputs such as afforestation and management, and is commonly used for evaluating young forests. Special circumstances require comprehensive application, such as economic forests that require fruit income assessment.

以某杉木用材林为例：采用收益法评估时，先测定单位蓄积量（120m?/亩）、预测采伐期市价（800元/m?），扣除采运成本（200元/m?）和折现率（6%），得出评估值5800元/亩。若用市场法，则参照周边同质林地成交价（5200-6000元/亩）校准。案例显示，方法选择直接影响估值差异达10%-15%，需结合林分状况调整参数。

Taking a certain Chinese fir timber forest as an example: when using the income method for evaluation, the unit volume (120m?/mu) and predicted market price during the harvesting period (800 yuan/m?) are first measured, and the harvesting cost (200 yuan/m?) and discount rate (6%) are deducted to obtain an evaluation value of 5800 yuan/mu. If using the market method, calibrate based on the transaction price of homogeneous forest land in the surrounding area (5200-6000 yuan/mu). The case shows that the method selection directly affects the valuation difference by 10% -15%, and the parameters need to be adjusted according to the forest stand conditions.

《森林资源资产评估技术规范》明确要求评估机构具备林业资质，且天然林保护政策限制采伐权会导致收益法估值下调30%以上。碳汇交易试点地区还需计入碳汇潜在收益（约200元/亩/年）。2023年新修订的《森林法》强调生态价值补偿，使景观林评估需新增生态溢价系数，政策变动成为估值关键变量。

The Technical Specification for Forest Resource Asset Evaluation clearly requires evaluation institutions to have forestry qualifications, and natural forest protection policies that restrict logging rights will result in a decrease of more than 30% in income based valuation. The pilot areas for carbon trading also need to include potential carbon benefits (about 200 yuan/mu/year). The newly revised Forest Law in 2023 emphasizes ecological value compensation, requiring the addition of an ecological premium coefficient to landscape forest assessment, and policy changes become key valuation variables.