森林資源資產評估不是一項新生事物，但是隨著社會主義市場經濟體制和集體林權制度改革的深入，以及林業資源資產規范化、法制化管理的需要，森林資源資產評估正在各地興起，越來越引起林業、金融等相關部門及林權所有者的高度重視。下面，本文就森林資源資產評估問題作以初步的探討。01森林資源資產評估的必然性和重要性（一）森林資源資產評估的必然性

　　Forest resource asset assessment is not a new thing, but with the deepening of the socialist market economy system and collective forest rights system reform, as well as the need for standardized and legal management of forestry resource assets, forest resource asset assessment is emerging in various regions, and is increasingly receiving high attention from forestry, finance and other relevant departments as well as forest rights owners. Below, this article provides a preliminary exploration of the issue of forest resource asset assessment. The Necessity and Importance of Forest Resource Asset Evaluation (1) The Necessity of Forest Resource Asset Evaluation

　　隨著社會主義市場經濟的發展和集體林權制度改革的深入，林地經營權和林木所有權主體都發生了巨大變化，實現了由單純國有、集體所有向農民個體和社會其他經營主體的轉變，林權流轉、林權抵押貸款等經濟活動日趨活躍，對森林資源資產評估的需求不斷擴大，森林資源資產評估已經成為必然。

　　With the development of the socialist market economy and the deepening of the reform of the collective forest rights system, there have been significant changes in the ownership of forest land management rights and forest trees, achieving a transformation from pure state-owned and collective ownership to individual farmers and other social management entities. Economic activities such as forest rights transfer and mortgage loans are becoming increasingly active, and the demand for forest resource asset evaluation is constantly expanding. Forest resource asset evaluation has become inevitable.

　　（二）森林資源資產評估的重要性

　　（2） The Importance of Forest Resource Asset Assessment

　　森林資源資產評估在林業、金融等經濟活動中具有十分重要的作用。

　　The assessment of forest resource assets plays a crucial role in economic activities such as forestry and finance.

　　1、森林資源資產評估，是林權流轉的需要

　　1. Forest resource asset assessment is necessary for the transfer of forest rights

　　集體林權制度改革，使林地經營權、林木所有權落實到了干家萬戶，由于各種原因，必然出現林地經營權、林木所有權流轉，林權流轉雙方為維護各自的切身利益，都會請森林資源資產評估機構作出符合實際的評估，使雙方利益都得到切實保護。

　　The reform of the collective forest rights system has enabled the implementation of forest land management rights and forest tree ownership to thousands of households. Due to various reasons, there will inevitably be a transfer of forest land management rights and forest tree ownership. In order to safeguard their respective vital interests, both parties to the transfer of forest rights will request forest resource asset evaluation institutions to make practical evaluations, so that the interests of both parties can be effectively protected.

　　2、森林資源資產評估，是林權抵押貸款的需要

　　2. Forest resource asset assessment is a requirement for forest tenure mortgage loans

　　伴隨著林權制度改革和林業經濟的發展，有的林權所有者為發展林業經濟，擴大林業產業經營，但由于資金不足，向銀行部門提出林權抵押貸款要求，銀行部門為了確定抵押貸款額度和預防金融風險，必須請資產評估機構對森林資源資產進行評估，做到心里托底。

　　With the reform of forest tenure system and the development of forestry economy, some forest tenure owners, in order to develop forestry economy and expand forestry industry operation, but due to insufficient funds, have requested forest tenure mortgage loans from the banking department. In order to determine the mortgage loan amount and prevent financial risks, the banking department must invite asset appraisal institutions to evaluate forest resource assets, ensuring a sense of security.

　　3、森林資源資產評估，是防止國有森林資源資產流失的需要

　　3. Forest resource asset assessment is necessary to prevent the loss of state-owned forest resource assets

　　按照林業改革的進程，除集體林權制度改革外，國有林場改革已經提到工作13程上來。國有林場森林資源資產流轉與集體林權流轉有所不同，為防止森林資源資產不流失，除財政部門國資委實行監管以外，還必須進行森林資源資產評估。一方面是防止國有森林資源資產流失。另一方面也切實保護了流轉雙方的經濟利益。

　　According to the process of forestry reform, in addition to the reform of the collective forest tenure system, the reform of state-owned forest farms has been put on the 13th agenda. The transfer of forest resource assets in state-owned forest farms is different from the transfer of collective forest rights. In order to prevent the loss of forest resource assets, in addition to supervision by the financial department and the State owned Assets Supervision and Administration Commission, forest resource asset evaluation must also be conducted. On the one hand, it is to prevent the loss of state-owned forest resource assets. On the other hand, it also effectively protects the economic interests of both parties involved in the circulation.

　　4、森林資源資產評估，是開辦林業保險業務的需要

　　4. Forest resource asset assessment is necessary for establishing forestry insurance business

　　目前，各地為減少林業由于自然災害、森林火災所造成的損失，化解森林經營風險，正在推動政策性和商業性林業保險業務的開展。而開展林業保險，也必須由森林資源評估機構對林地面積、林木價值進行評估，以確定保費額度。如果遭受自然災害和森林火災，還要進行現場評估，以確定保險理賠的額度。02森林資源資產評估存在的問題從近年來森林資源資產評估的實踐和調查情況看，主要存在以下四個方面問題：

　　At present, in order to reduce the losses caused by natural disasters and forest fires in forestry and resolve forest management risks, various regions are promoting the development of policy and commercial forestry insurance business. To carry out forestry insurance, it is also necessary for forest resource assessment agencies to evaluate the forest area and forest value in order to determine the premium amount. If suffering from natural disasters and forest fires, on-site assessments must also be conducted to determine the amount of insurance claims. From the practice and investigation of forest resource asset assessment in recent years, there are four main problems in the evaluation of forest resource assets:

　　（一）森林資源資產評估機構不足

　　（1） Insufficient forest resource asset assessment institutions

　　由于社會主義市場經濟的發展，特別是集體林權制度改革后出現了大量的林權流轉和林權抵押貸款，都需要進行森林資源資產評估。但是，真正有能力從事森林資源資產評估的機構卻嚴重不足，遠遠不能滿足實際需要。

　　Due to the development of socialist market economy, especially after the reform of collective forest tenure system, a large number of forest tenure transfers and forest tenure mortgage loans have emerged, which require forest resource asset evaluation. However, there is a serious shortage of institutions with the ability to engage in forest resource asset assessment, which is far from meeting practical needs.

　　目前，各地森林資源資產評估機構大致可分為三種類型：一是具有資產評估資質的一般性資產評估公司(所)；二是由林業部門批準，依托林業調查規劃設計單位設立的森林資源資產評估服務機構；三是物價鑒定機構。就這些評估機構目前狀況來看，存在以下幾個方面的具體問題：

　　At present, forest resource asset assessment institutions in various regions can be roughly divided into three types: first, general asset assessment companies (institutions) with asset assessment qualifications; The second is a forest resource asset assessment service institution approved by the forestry department and established based on forestry survey, planning, and design units; The third is the price appraisal agency. Based on the current situation of these evaluation agencies, there are specific problems in the following aspects:

　　1、既有資產評估資質，又有森林資源資產評估能力的評估機構甚少

　　1. There are few evaluation institutions that have both asset evaluation qualifications and forest resource asset evaluation capabilities

　　森林資源資產本身具有與其它資產不同的特殊性，這就要求從事森林資源資產評估人員，不但要有從事一般資產評估業務素質，而且還必須具備豐富的林業專業知識，熟悉林業法律法規和相關的技術規程等方面素質。森林資源資產大部分處于山區，林種樹種多樣化，條件艱苦，資產清查工作量大、難度大，一般評估機構無法依靠自身的人力物力來完成。即使完成評估，也會導致評估結果不具有科學性、客觀性，不能反映森林資源資產的實際價值，會給有關需求各方帶來一定風險。

　　Forest resource assets themselves have special characteristics that are different from other assets, which requires personnel engaged in forest resource asset evaluation to not only have the ability to engage in general asset evaluation business, but also have rich forestry professional knowledge, familiarity with forestry laws and regulations, and related technical regulations. Most of the forest resource assets are located in mountainous areas, with diverse forest species and harsh conditions. The workload and difficulty of asset inventory are high, and general evaluation institutions cannot rely on their own manpower and material resources to complete it. Even if the evaluation is completed, it will result in evaluation results that are not scientific and objective, and cannot reflect the actual value of forest resource assets, which will bring certain risks to relevant demand parties.

　　2、由林業主管部門批準設立的森林資源資產評估機構，其機構與評估結果的合法性、有效性受到質疑

　　2. The legality and effectiveness of the forest resource asset assessment institution established with the approval of the forestry regulatory department and its assessment results have been questioned

　　雖然這些評估機構及從業人員有著豐富的林業專業知識和實踐經驗，但比較缺乏一般性資產評估的業務知識，行政管理制度不健全，機構獨立性較差，風險意識不強。因此，林業部門內設的評估機構的法律地位和其評估結果受到有關方面質疑。

　　Although these evaluation institutions and practitioners have rich forestry professional knowledge and practical experience, they lack general asset evaluation business knowledge, have incomplete administrative management systems, poor institutional independence, and weak risk awareness. Therefore, the legal status and evaluation results of the evaluation agencies established within the forestry department have been questioned by relevant parties.

　　（二）復合性森林資源資產評估人才匱乏

　　（2） Shortage of talent in the assessment of composite forest resource assets

　　森林資源資產評估，是森林資源資產由實物量向價值量的轉化過程。評估報告的質量高低，取決于實物量調查結果的真實性、可靠性和轉化過程，取決于資產評估人員對專業知識的掌握和實踐經驗與能力。森林資源資產具有動態存在性、分布廣闊性、生物多樣性、地域差異性、效益多重性、經營長期性等諸多特點。

　　Forest resource asset assessment is the process of transforming forest resource assets from physical quantity to value. The quality of the evaluation report depends on the authenticity, reliability, and conversion process of the physical quantity survey results, as well as the professional knowledge, practical experience, and ability of the asset appraisers. Forest resource assets have many characteristics such as dynamic existence, wide distribution, biodiversity, regional differences, multiple benefits, and long-term management.

　　因此，在評估過程中，除考慮一般評估因素外，還要針對森林資源資產的自身特點進行現場詳盡調查，對當地林地經營權承包價格、林產品市場價格進行調查等等。因此，就要求森林資源資產評估人員不僅應具有一般資產評估理論知識和實踐經驗，還必須具有扎實的林業基礎知識，熟悉林業生產經營過程，掌握林業的法律法規和方針政策，熟知當地林產品價格和林地承包價格。目前，這樣全面的復合型的專業人才比較匱乏，也直接地影響了森林資源資產評估工作的開展和評估結果質量。

　　Therefore, in the evaluation process, in addition to considering general evaluation factors, it is also necessary to conduct detailed on-site investigations based on the characteristics of forest resource assets, such as investigating the local forest land management rights contract prices, forest product market prices, and so on. Therefore, it is required that forest resource asset appraisers not only have general theoretical knowledge and practical experience in asset appraisal, but also must have solid forestry basic knowledge, be familiar with forestry production and operation processes, master forestry laws, regulations and policies, and be familiar with local forest product prices and forest land contract prices. At present, there is a shortage of comprehensive and versatile professional talents, which directly affects the development of forest resource asset assessment work and the quality of assessment results.

　　（三）森林資源資產交易市場不健全

　　（3） The forest resource asset trading market is not sound

　　我國林業改革與工業、農業等其他行政改革相對滯后，森林資源資產按照社會主義經濟規律運作，可以說是剛剛起步。因而，造成了森林資源資產交易市場建立較晚，規模不大，交易量較少，運作不規范。同時，也帶來了森林資源資產評估滯后，也容易給銀行、保險等金融部門開展林權抵押貸款、林業保險業務帶來風險，給林農利益帶來傷害，給國有森林資源資產造成不應有的流失，也給涉林司法訴訟帶來困難。

　　China's forestry reform lags behind other administrative reforms such as industry and agriculture, and forest resource assets operate according to socialist economic laws, which can be said to be just starting. Therefore, the establishment of the forest resource asset trading market was relatively late, the scale was small, the trading volume was low, and the operation was not standardized. At the same time, it has also brought about a lag in the evaluation of forest resource assets, which can easily pose risks to financial departments such as banks and insurance in carrying out forest right mortgage loans and forestry insurance business, causing harm to the interests of forest farmers, causing undue loss of state-owned forest resource assets, and making it difficult for forestry related judicial litigation.

　　（四）對森林資源資產評估理論研究和行政立法做得不夠

　　（4） Insufficient theoretical research and administrative legislation on forest resource asset assessment

　　一是理論研究落后于實踐。森林資源資產評估是一門科學，是一種專門行業。但目前對森林資源資產評估的產生和發展，地位與作用，專業基礎知識等研究不夠，缺乏用先進的理論指導實踐。二是行政立法處于空白狀態。從全國到地方，沒有一部完整的關于森林資源資產評估的行政法規，缺少行業標準和技術規程。雖然各地出臺了一些紅頭文件，對森林資源資產評估起到了一定的規范作用，但還沒有走上法制化管理的軌道。上述問題的存在，制約了森林資源資產評估事業的健康發展，應該采取有效的對策和措施，認真加以解決。03解決森林資源資產評估問題的對策解決森林資源資產評估中存在的問題，要從當前與長遠相結合加以考慮，需要資產評估行業與林業行業密切配合，共同推動，加強對森林資源資產評估工作的調查研究，制定切實可行的行業規定和相關評估標準，由地方人大和政府出臺有關森林資源資產評估方面的法規，從而使森林資源資產評估事業走上正常發展的軌道。

　　One reason is that theoretical research lags behind practice. Forest resource asset assessment is a science and a specialized industry. However, there is currently insufficient research on the emergence and development, status and role, professional basic knowledge, etc. of forest resource asset assessment, and a lack of advanced theoretical guidance for practice. Secondly, administrative legislation is in a blank state. From national to local levels, there is no complete administrative regulation on forest resource asset assessment, and there is a lack of industry standards and technical regulations. Although some red headed documents have been issued in various regions to regulate the evaluation of forest resource assets, they have not yet entered the track of legal management. The existence of the above problems has constrained the healthy development of forest resource asset evaluation, and effective measures should be taken to seriously solve them. The countermeasures to solve the problems in forest resource asset assessment should be considered from both the current and long-term perspectives. It is necessary for the asset assessment industry and the forestry industry to closely cooperate and jointly promote the investigation and research of forest resource asset assessment work, formulate practical and feasible industry regulations and related assessment standards, and have local people's congresses and governments issue regulations on forest resource asset assessment, so as to put the forest resource asset assessment industry on a normal development track.

　　（一）培養森林資源資產評估人才

　　（1） Cultivate talents for forest resource asset evaluation

　　培養人才，建立一支高素質森林資源資產評估人才隊伍，是發展森林資源資產評估事業的基礎和根本。一是從近期看，為適應當前業務需要，可采取短期培訓方式培養森林資源資產評估人員。在培訓內容上，一方面可由從事一般資產評估的專家傳授林業專業知識，另一方面由林業專家傳授林業專業知識，實行優勢互補，知識互補，著重培養一批復合型森林資源資產評估人才。二是從長遠看，可在林業、農業等大專院校增設森林資源資產評估專業，培養一批這方面的專業人才，為今后更好地開展森林資源資產評估，打下良好的人才基礎。

　　Cultivating talents and establishing a high-quality team of forest resource asset evaluation talents is the foundation and fundamental for the development of forest resource asset evaluation. Firstly, in the near future, to meet the current business needs, short-term training can be adopted to train forest resource asset assessors. In terms of training content, on the one hand, experts engaged in general asset evaluation can impart forestry professional knowledge, and on the other hand, forestry experts can impart forestry professional knowledge, implementing complementary advantages and knowledge, and focusing on cultivating a group of composite forest resource asset evaluation talents. Secondly, in the long run, forest resource asset assessment majors can be established in forestry, agriculture and other colleges and universities to cultivate a group of professionals in this field, laying a solid talent foundation for better forest resource asset assessment in the future.

　　（二）整合和規范現有森林資源資產評估機構，使之具備森林資源資產評估資質和能力

　　（2） Integrate and standardize existing forest resource asset assessment institutions to equip them with qualifications and capabilities for forest resource asset assessment

　　目前，各地評估行業多種資格并存，部門分割現象比較普遍。為整合和規范現有森林資源資產評估機構，使其成為社會公認的，具有資質和能力森林資源資產評估機構，可由各級發展和改革部門牽頭，工商、林業、物價等部門密切配合，對現有評估機構進行認定和整合，規范業務經營范圍。新認定和整合的評估機構，必須擁有一般評估專業人員和林業專業技術人員，形成最佳組合。

　　At present, various qualifications coexist in the evaluation industry in different regions, and departmental segmentation is quite common. To integrate and standardize existing forest resource asset evaluation institutions, making them socially recognized, qualified, and capable forest resource asset evaluation institutions, development and reform departments at all levels can take the lead, with close cooperation from industry and commerce, forestry, price and other departments, to recognize and integrate existing evaluation institutions, and standardize their business scope. Newly recognized and integrated evaluation institutions must have a combination of general evaluation professionals and forestry technical professionals to form the best combination.

　　（三）依法依規開展森林資源資產評估。逐步走向法制管理軌道

　　（3） Carry out forest resource asset assessment in accordance with laws and regulations. Gradually moving towards the track of legal management

　　一是地方人大、政府盡快出臺符合當地實際的森林資源資產評估方面條例或規定，從法律上加以規范。二是在各地森林資源資產評估實踐基礎上，不斷總結經驗，加強調查的研究，由國務院出臺《森林資源資產評估條例》，使之更加完善，更加具有法律效力。三是從事森林資源資產評估的機構及其人員，要依法依規開展森林資源資產評估業務。近期要認真執行各級政府及有關部門出臺的暫行規定和有關文件，待正式法律法規出臺后，要嚴格依法依規辦事。從而做好森林資源資產實物量調查和價值量計算工作，為需要森林資源資產評估的各方做好有償服務。

　　Firstly, local people's congresses and governments should quickly introduce regulations or rules on forest resource asset evaluation that are in line with local conditions, and regulate them legally. Secondly, based on the practice of forest resource asset assessment in various regions, we will continuously summarize experience, strengthen investigation and research, and the State Council will issue the "Regulations on Forest Resource Asset Assessment" to make it more perfect and legally effective. Thirdly, institutions and their personnel engaged in forest resource asset assessment must carry out forest resource asset assessment business in accordance with laws and regulations. In the near future, we must conscientiously implement the temporary regulations and relevant documents issued by governments at all levels and relevant departments. After the formal laws and regulations are issued, we must strictly follow the law and regulations. So as to carry out the physical quantity investigation and value calculation of forest resource assets, and provide paid services for all parties who need forest resource asset evaluation.

　　（四）加強森林資源資產評估理論研究。用先進的理論指導實踐

　　（4） Strengthen the theoretical research on forest resource asset assessment. Guiding Practice with Advanced Theory

　　國家職能部門、各級黨委政策研究部門和政府相關職能部門都要加強對森林資源資產評估方面的調查和理論研究，用理論指導森林資源資產評估的立法與實踐，使其更加具有科學性、規范性、穩定性和長期性，對我國生態建設、林業產業發展和整個評估行業起到積極的推動作用。

　　National functional departments, policy research departments of party committees at all levels, and relevant government functional departments should strengthen investigations and theoretical research on forest resource asset assessment, use theory to guide the legislation and practice of forest resource asset assessment, make it more scientific, standardized, stable, and long-term, and play a positive role in promoting ecological construction, forestry industry development, and the entire assessment industry in China.