1、市場法是指利用市場上同類或類似資產(chǎn)的近期交易價格 ，經(jīng)過對比調(diào)整 ，確定被評估資產(chǎn)價值的一種評估方法。市場法充分考慮了市場因素，評估所用數(shù)據(jù)資料均來自于市場，因此運(yùn)用市場法評估資產(chǎn)的價值首先得有一個活躍的公開市場 ．再考慮公開市場上是否具有可比的資產(chǎn)及其交易活動 ，如果沒有活躍的公開市場 ，可比的資產(chǎn)及其交易活動則無從談起 ，所以判斷是否可以采用市場法的一個首要前提是是否存在一個活躍的公開市場”。

1. Market approach refers to a valuation method that uses recent trading prices of similar or identical assets in the market to determine the value of the asset being evaluated through comparative adjustments. The market approach fully considers market factors, and the data used for evaluation comes from the market. Therefore, when using the market approach to evaluate the value of assets, there must first be an active open market. Then consider whether there are comparable assets and their trading activities in the open market. Without an active open market, comparable assets and their trading activities cannot be discussed. Therefore, a primary prerequisite for determining whether the market approach can be adopted is whether there is an active open market.

2、收益法是在估測資產(chǎn)未來預(yù)期 收益額及收益期限的基礎(chǔ)上 ，采用適當(dāng)?shù)恼郜F(xiàn)率將預(yù)測的未來收益額折成現(xiàn)值，然后再將各期收益折現(xiàn)值累加，求得被評估資產(chǎn)價值的一種資產(chǎn)評估方法 。運(yùn)用收益法評估資產(chǎn)價值時，是以資產(chǎn)投入使用后連續(xù)獲利為基礎(chǔ)的。所以判斷林木資產(chǎn)是否可以采用收益法對其價值進(jìn)行評估的首要條件是分析林木資產(chǎn)是否具有連續(xù)獲利能力 。

2. The income approach is an asset valuation method that estimates the expected future income and income period of an asset. It uses an appropriate discount rate to convert the predicted future income into present value, and then accumulates the discounted values of each period's income to obtain the value of the evaluated asset. When using the income approach to evaluate asset value, it is based on continuous profits after the asset is put into use. So the primary condition for evaluating the value of forest assets using the income method is to analyze whether the forest assets have continuous profitability.

3、成本法是指在現(xiàn)時條件下重新購置或建造與被評估資產(chǎn)相同或類似的資產(chǎn)所花費(fèi)的各種成本費(fèi)用之和，再扣除資產(chǎn)發(fā)生的各種損耗，所得到的差額即為被評估資產(chǎn)的價值。在成本法中，需要確定的參數(shù)主要有資產(chǎn)的重置成本和資產(chǎn)有形損耗及無形損耗。采用成本法對林木資產(chǎn)價值進(jìn)行評估時，需要考慮林木資產(chǎn)的無形損耗，如因新品種的出現(xiàn)而使現(xiàn)有的林木資產(chǎn)產(chǎn)出林產(chǎn)品的能力和產(chǎn)出產(chǎn)品的質(zhì)量等方面相對下降等，也需要考慮林木資產(chǎn)的有形損耗 ，如經(jīng)濟(jì)林老化等采用成本法評估資產(chǎn)應(yīng)該具備以下幾個前提條件 ：

3. The cost method refers to the sum of various costs and expenses incurred in repurchasing or constructing assets that are the same or similar to the evaluated asset under current conditions, and deducting various losses incurred by the asset. The difference obtained is the value of the evaluated asset. In the cost method, the parameters that need to be determined mainly include the replacement cost of assets and the tangible and intangible losses of assets. When using the cost method to evaluate the value of forest assets, it is necessary to consider the intangible losses of forest assets, such as the relative decline in the ability and quality of existing forest assets to produce forest products due to the emergence of new varieties. It is also necessary to consider the tangible losses of forest assets, such as the aging of economic forests. When using the cost method to evaluate assets, the following prerequisites should be met:

(1)被評估資產(chǎn)的實體特征、內(nèi)部結(jié)構(gòu)及其功能必須與假設(shè)的重置全新資產(chǎn)具有可比性；

(1) The physical characteristics, internal structure, and functions of the evaluated asset must be comparable to the assumed reset of the new asset;

(2)應(yīng)當(dāng)具備可利用的歷史資料；

(2) Should have available historical materials;

(3)形成資產(chǎn)價值的各種耗費(fèi)是必須的；

(3) The various expenses that contribute to the formation of asset value are necessary;

(4)被評估資產(chǎn)必須是可以再生的或者說是可以復(fù)制的。

(4) The evaluated asset must be renewable or replicable.

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