森林資源資產評估的方法和適用范圍

　　Methods and scope of application for forest resource asset assessment

　　1）市場法

　　1) Market Law

　　該方法是以相同或類似林木資產的現行市價作為比較基礎，評估待估林木資產價值的方法。

　　This method is based on the current market value of the same or similar forest assets as a comparative basis to evaluate the value of the forest assets to be valued.

　　2）剩余法

　　2) Residual method

　　剩余法又稱市場價倒算法，是用被評估林木采伐后所得的木材的市場銷售總收入，扣除木材經營所消耗的成本（含有關稅費）及合理利潤后，將剩余部分作為林木資產的評估價值的方法。

　　The residual method, also known as the market price inversion algorithm, is a method of 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 reasonable profits, and using the remaining part as the valuation value of timber assets.

　　3）收益法

　　3) Income approach

　　收益法又稱收益凈現值法，是將被評估林木資產在未來經營期內各年的凈收益按一定的資本化率折現為現值，然后累計求和得出林木資產評估價值的方法。

　　The income method, also known as the net present value of income method, is a method of discounting the net income of the evaluated forest assets over the future operating period to present value at a certain capitalization rate, and then cumulatively summing up to obtain the assessed value of the forest assets.

　　4）成本法

　　4) Cost method

　　成本法是以按現時工價及生產水平，重新營造一塊與被評估林木資產相類似的林分所需的成本費用，作為被評估林木資產評估價值的方法

　　The cost method is a method of evaluating the value of the evaluated forest assets based on the cost of rebuilding a forest stand similar to the evaluated forest assets at the current labor price and production level

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