資產(chǎn)評估的目的決定了資產(chǎn)評估的價值類型，不同的資產(chǎn)評估價值類型其評估的思路、評估依據(jù)、作價的標(biāo)準(zhǔn)均不相同，其評估的結(jié)果可能完全不同。評估中價值類型可分為市場價值類型和非市場價值類型，非市場價值類型有投資價值類型、清算市場價值類型等。

　　The purpose of asset evaluation determines the value type of asset evaluation. Different asset evaluation value types have different evaluation ideas, evaluation criteria, and pricing standards, and their evaluation results may be completely different. The value types in evaluation can be divided into market value types and non market value types. Non market value types include investment value types, liquidation market value types, etc.

　　森林資源資產(chǎn)評估和其他任何資產(chǎn)評估一樣，它的結(jié)果取決于評估的目的。森林資源資產(chǎn)評估的目的可以是森林資源資產(chǎn)的拍賣、轉(zhuǎn)讓、聯(lián)營或股份經(jīng)營，也可以是以森林資源資產(chǎn)作為抵押、擔(dān)?；蛘呤瞧髽I(yè)的清算。不同的評估目的，選用的評估方法、精度要求和評估結(jié)果是不相同的。

　　Forest resource asset assessment, like any other asset assessment, depends on the purpose of the assessment. The purpose of forest resource asset assessment can be the auction, transfer, joint venture, or equity operation of forest resource assets, or the use of forest resource assets as collateral, guarantee, or liquidation of enterprises. Different evaluation purposes require different evaluation methods, accuracy requirements, and evaluation results.

　　出售、轉(zhuǎn)讓成熟齡的林木資產(chǎn)，購買者收購這些林木并立即采伐的這類評估中。評估價值類型是市場價值類型。這類評估主要考慮市場的交易價格，按現(xiàn)行市價法和木材市場價倒算法進(jìn)行評估。而且要求較高的精度，通常要求進(jìn)行作業(yè)設(shè)計調(diào)查，作出伐區(qū)的工藝設(shè)計，并按設(shè)計書的結(jié)果，按市場價倒算法進(jìn)行評估。

　　In the evaluation of selling or transferring mature forest assets, buyers purchase these trees and immediately harvest them. The evaluation value type is the market value type. This type of evaluation mainly considers market transaction prices and is evaluated using the current market price method and the wood market price inversion algorithm. And it requires high precision, usually requiring job design investigation, making process design for the cutting area, and evaluating according to the results of the design book and the market price inversion algorithm.

　　對于林木資產(chǎn)進(jìn)行抵押、擔(dān)保一類評估。這類評估是屬于清算價格類型。這類評估結(jié)束時并未發(fā)生直接的現(xiàn)金交易。抵押資產(chǎn)的接受者主要考慮該林木資產(chǎn)的價值是否能抵上他所放貸出去的資金，在快速變現(xiàn)時能否將其收回，要求較高的保險系數(shù)，評估的結(jié)果一般比實(shí)際價偏低。

　　Evaluate the mortgage and guarantee of forest assets. This type of evaluation belongs to the liquidation price category. At the end of this type of assessment, there were no direct cash transactions. The recipient of the mortgaged asset mainly considers whether the value of the forest asset can offset the funds lent out, and whether it can be recovered when quickly realized, requiring a high insurance factor. The evaluation result is generally lower than the actual price.

　　但現(xiàn)實(shí)評估中，銀行一般要求評估出市場價值類型，然后自行打折。這時評估出的市場價格經(jīng)常比正常價格稍高。

　　But in reality, banks generally require an assessment of the market value type and then offer discounts on their own. At this point, the assessed market price is often slightly higher than the normal price.

　　對于聯(lián)營或股份經(jīng)營的森林資源資產(chǎn)評估，這類評估屬于投資價值類型。它直接關(guān)系到林木所有者和經(jīng)營者的利益，要求有一定的精度。但是這一類的評估，通常涉及面積大，而且有相當(dāng)部分幼齡林和中齡林，其變現(xiàn)能力還有待將來的經(jīng)營。這類評估進(jìn)行高精度的“三類調(diào)查”是不可能的，也是不必要的。

　　For the evaluation of forest resource assets through joint ventures or shareholding operations, this type of evaluation belongs to the investment value category. It directly relates to the interests of forest owners and operators, requiring a certain degree of precision. However, this type of assessment usually involves a large area and a considerable number of young and middle-aged forests, whose monetization ability still needs to be addressed in future management. It is impossible and unnecessary to conduct high-precision "three types of surveys" for such evaluations.

　　因為，大面積的高精度的調(diào)查費(fèi)用極高，特別是在幼、中齡林，費(fèi)用高而價值低，資產(chǎn)所有者難以承受。再說，中幼林的變現(xiàn)能力要到將來才能表現(xiàn)出來，現(xiàn)在調(diào)查評估的變幅是較大的，加上這類評估之后，資產(chǎn)并未變現(xiàn)，而是作股份或聯(lián)營分成的比例。評估的誤差在今后的經(jīng)營中仍可消化一部分。

　　Because the cost of large-scale high-precision surveys is extremely high, especially in young and middle-aged forests, where the cost is high but the value is low, asset owners find it difficult to afford. Moreover, the monetization ability of young and middle-aged forests will only be demonstrated in the future. The current survey and evaluation range is relatively large, and after such evaluations, the assets have not been monetized, but rather as a proportion of shares or joint ventures. The evaluation error can still be partially absorbed in future operations.

　　因此，這類評估對精度要求的關(guān)心一般要低于成熟林木出售的評估。通常是采用二類調(diào)查的方法進(jìn)行清查，但對成熟林部分通常加大調(diào)查的力度，以求得較高的精度。對于企業(yè)清算的林木資源資產(chǎn)評估，它屬于清算價格類型，要考慮快速變現(xiàn)的能力，因此，評估的價格一般較市場價稍低。

　　Therefore, the concern for accuracy requirements in such assessments is generally lower than that in assessments of mature forest sales. Usually, the method of second-class investigation is used for inventory, but for mature forests, the intensity of investigation is usually increased to obtain higher accuracy. For the evaluation of forest resource assets for enterprise liquidation, it belongs to the liquidation price type and needs to consider the ability to quickly realize. Therefore, the evaluated price is generally slightly lower than the market price.

　　由于一個林業(yè)企業(yè)涉及的面積較大，各種類型的林分都有，而且這類企業(yè)通常中幼林的比例大。因此，調(diào)查一般也是采用二類調(diào)查的方法。但現(xiàn)實(shí)的評估中，法院等委托單位經(jīng)常要求測算出資產(chǎn)的市場價值，由他們再據(jù)此確定拍賣價。

　　Due to the large area involved in a forestry enterprise, there are various types of forest stands, and such enterprises usually have a high proportion of young and middle-aged forests. Therefore, surveys generally adopt the method of second-class surveys. But in reality, courts and other commissioned units often require the calculation of the market value of assets, which they then use to determine the auction price.

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