林業(yè)資產(chǎn)價(jià)格評(píng)估執(zhí)業(yè)準(zhǔn)則主要遵循的是《資產(chǎn)評(píng)估執(zhí)業(yè)準(zhǔn)則——森林資源資產(chǎn)》。以下是對(duì)該準(zhǔn)則的詳細(xì)歸納：

　　The forestry asset price evaluation practice standards mainly follow the "Asset Evaluation Practice Standards - Forest Resource Assets". The following is a detailed summary of the guideline:

　　一、基本原則與定義

　　1、 Basic principles and definitions

　　目的：規(guī)范森林資源資產(chǎn)評(píng)估行為，保護(hù)資產(chǎn)評(píng)估當(dāng)事人合法權(quán)益和公共利益。

　　Purpose: To standardize the evaluation of forest resource assets, protect the legitimate rights and interests of the parties involved in asset evaluation, and safeguard the public interest.

　　定義：

　　Definition:

　　森林資源資產(chǎn)：由特定主體擁有或控制，能帶來(lái)經(jīng)濟(jì)利益的，用于生產(chǎn)、提供商品和生態(tài)服務(wù)的森林資源，包括森林、林木、林地、森林景觀、森林生態(tài)等。

　　Forest resource assets: Forest resources owned or controlled by specific entities that can bring economic benefits, used for the production and provision of goods and ecological services, including forests, trees, forest land, forest landscapes, forest ecology, etc.

　　森林資源資產(chǎn)評(píng)估：資產(chǎn)評(píng)估機(jī)構(gòu)及其專業(yè)人員，根據(jù)法律、行政法規(guī)和資產(chǎn)評(píng)估準(zhǔn)則，對(duì)特定目的下的森林資源資產(chǎn)價(jià)值進(jìn)行評(píng)定和估算，并出具資產(chǎn)評(píng)估報(bào)告的專業(yè)服務(wù)行為。

　　Forest resource asset assessment: Asset assessment institutions and their professionals evaluate and estimate the value of forest resource assets for specific purposes based on laws, administrative regulations, and asset assessment criteria, and provide professional service reports.

　　二、基本遵循

　　2、 Basic compliance

　　專業(yè)知識(shí)與經(jīng)驗(yàn)：執(zhí)行森林資源資產(chǎn)評(píng)估業(yè)務(wù)的人員，應(yīng)具備相應(yīng)的專業(yè)知識(shí)和實(shí)踐經(jīng)驗(yàn)。缺乏相關(guān)知識(shí)和經(jīng)驗(yàn)時(shí)，應(yīng)采取彌補(bǔ)措施，如聘請(qǐng)林業(yè)專業(yè)技術(shù)人員或機(jī)構(gòu)協(xié)助。

　　Professional knowledge and experience: Personnel involved in forest resource asset assessment should possess corresponding professional knowledge and practical experience. When lacking relevant knowledge and experience, remedial measures should be taken, such as hiring forestry professionals or institutions to assist.

　　經(jīng)濟(jì)組織價(jià)值評(píng)估：在評(píng)估持續(xù)經(jīng)營(yíng)前提下的經(jīng)濟(jì)組織價(jià)值時(shí)，森林資源資產(chǎn)價(jià)值受其對(duì)經(jīng)濟(jì)組織貢獻(xiàn)程度的影響。

　　Economic organization value assessment: When evaluating the economic organization value under the premise of continuous operation, the value of forest resource assets is influenced by their contribution to the economic organization.

　　價(jià)值類型選擇：根據(jù)評(píng)估目的等相關(guān)條件，選擇恰當(dāng)?shù)膬r(jià)值類型進(jìn)行評(píng)估。

　　Value type selection: Based on the evaluation purpose and other relevant conditions, select the appropriate value type for evaluation.

　　考慮因素：評(píng)估時(shí)應(yīng)考慮國(guó)家林業(yè)法規(guī)和政策、森林資源的自然屬性、經(jīng)營(yíng)特性、使用期限、用途等因素。對(duì)于特殊用途的森林資源資產(chǎn)，如生態(tài)公益林，還應(yīng)評(píng)估其生態(tài)服務(wù)價(jià)值。

　　Factors to consider: When evaluating, national forestry regulations and policies, natural attributes of forest resources, management characteristics, usage period, purpose, and other factors should be taken into account. For forest resource assets with special purposes, such as ecological public welfare forests, their ecological service value should also be evaluated.

　　三、操作要求

　　3、 Operational requirements

　　明確評(píng)估目的：要求委托人明確森林資源資產(chǎn)評(píng)估目的、評(píng)估對(duì)象和范圍。

　　Clear evaluation purpose: Require the client to clarify the purpose, evaluation object, and scope of forest resource asset evaluation.

　　合理假設(shè)：根據(jù)評(píng)估目的和具體情況進(jìn)行合理假設(shè)，并在資產(chǎn)評(píng)估報(bào)告中予以披露。

　　Reasonable assumption: Make reasonable assumptions based on the evaluation purpose and specific circumstances, and disclose them in the asset evaluation report.

　　權(quán)屬資料核查：對(duì)森林資源資產(chǎn)的權(quán)屬資料進(jìn)行核查驗(yàn)證。

　　Ownership data verification: Verify the ownership data of forest resource assets.

　　實(shí)物量清單：要求委托人或其他相關(guān)當(dāng)事人提供森林資源資產(chǎn)實(shí)物量清單，并可以委托相關(guān)專業(yè)機(jī)構(gòu)進(jìn)行現(xiàn)場(chǎng)核查，出具核查報(bào)告。

　　Physical inventory list: The client or other relevant parties are required to provide a physical inventory list of forest resource assets, and may entrust relevant professional institutions to conduct on-site verification and issue verification reports.

　　資料核查驗(yàn)證：依法對(duì)森林資源資產(chǎn)評(píng)估活動(dòng)中使用的資料進(jìn)行核查驗(yàn)證。

　　Data verification: Verify and verify the data used in forest resource asset assessment activities in accordance with the law.

　　四、評(píng)估方法

　　4、 Evaluation method

　　市場(chǎng)法：考慮森林資源資產(chǎn)市場(chǎng)的活躍程度、地域差異性、用途和功能、林分質(zhì)量、立地等級(jí)、地利條件、交易情況等因素。

　　Market approach: Consider factors such as the activity level, regional differences, use and function, stand quality, site grade, geographical conditions, and trading situation of the forest resource asset market.

　　收益法：考慮森林資源結(jié)構(gòu)、功能、質(zhì)量、自然生長(zhǎng)力、林業(yè)管理法律、行政法規(guī)、財(cái)政補(bǔ)貼政策、采伐制度、折現(xiàn)率、采伐方式和采伐周期等因素。

　　Income approach: Consider factors such as forest resource structure, function, quality, natural growth potential, forestry management laws, administrative regulations, fiscal subsidy policies, logging systems, discount rates, logging methods, and logging cycles.

　　成本法：考慮森林資源培育過(guò)程的復(fù)雜性、經(jīng)營(yíng)的長(zhǎng)期性、質(zhì)量、培育技術(shù)、林地利用方式等因素。

　　Cost method: Consider factors such as the complexity of forest resource cultivation process, long-term management, quality, cultivation techniques, and forest land utilization methods.

　　五、披露要求

　　5、 Disclosure requirements

　　必要信息披露：在資產(chǎn)評(píng)估報(bào)告中披露必要信息，包括森林資源資產(chǎn)的權(quán)屬狀況、自然條件、地理分布、生產(chǎn)經(jīng)營(yíng)情況等，使報(bào)告使用人能夠正確理解評(píng)估結(jié)論。

　　Necessary information disclosure: Disclose necessary information in the asset appraisal report, including the ownership status, natural conditions, geographical distribution, production and operation situation of forest resource assets, so that the report users can correctly understand the appraisal conclusions.

　　重點(diǎn)描述：對(duì)評(píng)估范圍內(nèi)具有典型代表性或經(jīng)濟(jì)價(jià)值高的森林資源資產(chǎn)進(jìn)行重點(diǎn)描述。

　　Key description: Focus on describing forest resource assets within the evaluation scope that are typical representatives or have high economic value.

　　核查報(bào)告披露：披露利用森林資源資產(chǎn)核查報(bào)告的情況。

　　Disclosure of verification report: Disclose the situation of utilizing forest resource assets verification report.

　　重大事項(xiàng)影響：披露重大事項(xiàng)對(duì)評(píng)估結(jié)論可能產(chǎn)生的影響，包括林地使用費(fèi)用支付方式的影響等。

　　Significant event impact: Disclosing significant events may have an impact on the evaluation conclusion, including the impact on the payment method of forest land use fees.

　　權(quán)利受限情形：披露森林資源資產(chǎn)存在的抵押及其他權(quán)利受限情形。

　　Restricted rights situation: Disclose the mortgage and other restricted rights of forest resource assets.

　　附件資料：將森林資源資產(chǎn)的權(quán)屬證明、圖面材料等資料作為資產(chǎn)評(píng)估報(bào)告的附件。

　　Attachment materials: Include ownership certificates, drawings, and other materials of forest resource assets as attachments to the asset evaluation report.

　　綜上所述，林業(yè)資產(chǎn)價(jià)格評(píng)估執(zhí)業(yè)準(zhǔn)則為森林資源資產(chǎn)評(píng)估提供了明確的指導(dǎo)和規(guī)范，確保了評(píng)估工作的準(zhǔn)確性、公正性和合法性。

　　In summary, the Forestry Asset Price Evaluation Practice Guidelines provide clear guidance and standards for forest resource asset evaluation, ensuring the accuracy, fairness, and legality of the evaluation work.

　　本文由  林業(yè)資產(chǎn)價(jià)格評(píng)估  友情奉獻(xiàn).更多有關(guān)的知識(shí)請(qǐng)點(diǎn)擊  http://ascottchongqing.cn/   真誠(chéng)的態(tài)度.為您提供為全面的服務(wù).更多有關(guān)的知識(shí)我們將會(huì)陸續(xù)向大家奉獻(xiàn).敬請(qǐng)期待.

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