《森林資源資產(chǎn)評(píng)估管理暫行規(guī)定》是由財(cái)政部、國(guó)家林業(yè)局于2006年12月25日以財(cái)企〔2006〕529號(hào)印發(fā)，自2007年1月1日起施行的規(guī)定。該規(guī)定旨在加強(qiáng)森林資源資產(chǎn)評(píng)估管理工作，規(guī)范森林資源資產(chǎn)評(píng)估行為，維護(hù)社會(huì)公共利益和資產(chǎn)評(píng)估各方當(dāng)事人的合法權(quán)益。以下是該規(guī)定的主要內(nèi)容：

　　The "Interim Regulations on the Evaluation and Management of Forest Resource Assets" on Baidu Scope were issued by the Ministry of Finance and the State Forestry Administration on December 25, 2006, with the number Caiqi [2006] 529, and came into effect on January 1, 2007. This regulation aims to strengthen the management of forest resource asset assessment, regulate the behavior of forest resource asset assessment, safeguard the public interest and the legitimate rights and interests of all parties involved in asset assessment. The following are the main contents of the regulation:

　　一、定義與適用范圍

　　1、 Definition and Scope of Application

　　定義：森林資源資產(chǎn)包括森林、林木、林地、森林景觀資產(chǎn)以及與森林資源相關(guān)的其他資產(chǎn)。森林資源資產(chǎn)評(píng)估是指評(píng)估人員依據(jù)相關(guān)法律、法規(guī)和資產(chǎn)評(píng)估準(zhǔn)則，在評(píng)估基準(zhǔn)日，對(duì)特定目的和條件下的森林資源資產(chǎn)價(jià)值進(jìn)行分析、估算，并發(fā)表專業(yè)意見(jiàn)的行為和過(guò)程。

　　Definition: Forest resource assets include forests, trees, forest land, forest landscape assets, and other assets related to forest resources. Forest resource asset assessment refers to the behavior and process in which assessors analyze and estimate the value of forest resource assets under specific purposes and conditions based on relevant laws, regulations, and asset assessment criteria on the assessment reference date, and provide professional opinions.

　　適用范圍：在中華人民共和國(guó)境內(nèi)從事森林資源資產(chǎn)評(píng)估，除法律、法規(guī)另有規(guī)定外，適用本規(guī)定。

　　Scope of application: This regulation applies to forest resource asset assessment conducted within the territory of the People's Republic of China, unless otherwise provided by laws and regulations.

　　二、評(píng)估原則

　　2、 Evaluation principles

　　森林資源資產(chǎn)評(píng)估應(yīng)遵循真實(shí)性、科學(xué)性、可行性原則。真實(shí)性要求評(píng)估結(jié)果必須真實(shí)反映森林資源的價(jià)值；科學(xué)性要求評(píng)估方法和技術(shù)手段必須科學(xué)合理；可行性要求評(píng)估過(guò)程必須考慮實(shí)際操作的可能性。

　　The evaluation of forest resource assets should follow the principles of authenticity, scientificity, and feasibility. Authenticity requires that the evaluation results must truly reflect the value of forest resources; Scientificity requires that evaluation methods and technical means must be scientifically reasonable; The feasibility assessment process must consider the possibility of actual operation.

　　三、評(píng)估機(jī)構(gòu)與人員

　　3、 Assessment agencies and personnel

　　評(píng)估機(jī)構(gòu)：從事國(guó)有森林資源資產(chǎn)評(píng)估業(yè)務(wù)的資產(chǎn)評(píng)估機(jī)構(gòu)，應(yīng)具有財(cái)政部門頒發(fā)的資產(chǎn)評(píng)估資格，并有2名以上（含2名）森林資源資產(chǎn)評(píng)估專家參加，方可開展國(guó)有森林資源資產(chǎn)評(píng)估業(yè)務(wù)。

　　Assessment agency: Asset assessment agencies engaged in state-owned forest resource asset assessment business shall have the qualification for asset assessment issued by the financial department and have at least 2 (including 2) forest resource asset assessment experts to participate in order to carry out state-owned forest resource asset assessment business.

　　評(píng)估人員：森林資源資產(chǎn)評(píng)估專家由國(guó)家林業(yè)局與中國(guó)資產(chǎn)評(píng)估協(xié)會(huì)共同評(píng)審認(rèn)定。簽字的注冊(cè)資產(chǎn)評(píng)估師與森林資源資產(chǎn)評(píng)估專家應(yīng)對(duì)森林資源資產(chǎn)評(píng)估報(bào)告承擔(dān)相應(yīng)的責(zé)任。

　　Assessor: Forest resource asset assessment experts are jointly evaluated and recognized by the State Forestry Administration and the China Asset Appraisal Association. The registered asset appraiser and forest resource asset appraisal expert who sign shall bear corresponding responsibilities for the forest resource asset appraisal report.

　　四、評(píng)估范圍與程序

　　4、 Scope and Procedure of Evaluation

　　評(píng)估范圍：

　　Assessment scope:

　　國(guó)有森林資源資產(chǎn)占有單位在涉及森林資源資產(chǎn)轉(zhuǎn)讓、置換、出資進(jìn)行中外合資或者合作、股份經(jīng)營(yíng)或者聯(lián)營(yíng)、租賃經(jīng)營(yíng)、抵押貸款、擔(dān)?；騼斶€債務(wù)以及收購(gòu)非國(guó)有森林資源資產(chǎn)等情形時(shí)，應(yīng)當(dāng)進(jìn)行資產(chǎn)評(píng)估。

　　When state-owned forest resource asset owners are involved in the transfer, exchange, investment in Sino foreign joint ventures or cooperation, shareholding or joint ventures, leasing operations, mortgage loans, guarantees or debt repayment, and acquisition of non-state-owned forest resource assets, they should conduct asset evaluation.

　　非國(guó)有森林資源資產(chǎn)是否進(jìn)行資產(chǎn)評(píng)估，由當(dāng)事人自行決定，但涉及國(guó)家重點(diǎn)公益林的，需實(shí)行核準(zhǔn)制。

　　Whether non-state-owned forest resource assets should be evaluated is up to the parties involved, but if it involves national key public welfare forests, an approval system must be implemented.

　　評(píng)估程序：通常包括明確評(píng)估目的、確定評(píng)估范圍、選擇評(píng)估方法、收集評(píng)估資料、進(jìn)行實(shí)地調(diào)查、估算資產(chǎn)價(jià)值、編寫評(píng)估報(bào)告等步驟。具體評(píng)估方法可能包括市場(chǎng)比較法、收益法、成本法等，根據(jù)森林資源的特點(diǎn)和評(píng)估目的選擇適用。

　　Evaluation procedure: usually includes steps such as clarifying the evaluation purpose, determining the evaluation scope, selecting evaluation methods, collecting evaluation data, conducting field investigations, estimating asset value, and writing evaluation reports. Specific evaluation methods may include market comparison method, income method, cost method, etc., which are selected and applied according to the characteristics of forest resources and evaluation purposes.

　　五、核準(zhǔn)與備案

　　5、 Approval and filing

　　國(guó)有森林資源資產(chǎn)評(píng)估：實(shí)行核準(zhǔn)制和備案制。東北、內(nèi)蒙古重點(diǎn)國(guó)有林區(qū)森林資源資產(chǎn)評(píng)估項(xiàng)目以及涉及國(guó)家重點(diǎn)公益林的國(guó)有森林資源資產(chǎn)評(píng)估項(xiàng)目，實(shí)行核準(zhǔn)制，由國(guó)務(wù)院林業(yè)主管部門核準(zhǔn)或授權(quán)核準(zhǔn)。其他國(guó)有森林資源資產(chǎn)評(píng)估項(xiàng)目，可由省級(jí)林業(yè)主管部門規(guī)定實(shí)行核準(zhǔn)制或備案制。

　　State owned forest resource asset evaluation: Implement approval and filing systems. The evaluation projects of forest resources assets in key state-owned forest areas in Northeast China and Inner Mongolia, as well as those involving national key public welfare forests, shall implement an approval system and be approved or authorized by the competent forestry department of the State Council. Other state-owned forest resource asset evaluation projects may be subject to approval or filing systems as stipulated by the provincial forestry authorities.

　　非國(guó)有森林資源資產(chǎn)評(píng)估：涉及國(guó)家重點(diǎn)公益林的，實(shí)行核準(zhǔn)制。其他評(píng)估項(xiàng)目是否實(shí)行備案制，由省級(jí)林業(yè)主管部門決定。

　　Assessment of non-state-owned forest resource assets: For those involving national key public welfare forests, an approval system shall be implemented. Whether to implement a filing system for other evaluation projects shall be decided by the provincial forestry regulatory department.

　　六、監(jiān)督與管理

　　6、 Supervision and Management

　　森林資源資產(chǎn)評(píng)估工作由財(cái)政部門和林業(yè)主管部門按照各自的職責(zé)進(jìn)行管理和監(jiān)督。評(píng)估機(jī)構(gòu)和評(píng)估人員應(yīng)遵守相關(guān)法律法規(guī)和資產(chǎn)評(píng)估準(zhǔn)則，保持獨(dú)立性，確保評(píng)估結(jié)果的公正性和客觀性。

　　The assessment of forest resource assets is managed and supervised by the finance department and the forestry regulatory department according to their respective responsibilities. Evaluation agencies and evaluators should comply with relevant laws, regulations, and asset evaluation standards, maintain independence, and ensure the fairness and objectivity of evaluation results.

　　七、有效期與參考依據(jù)

　　7、 Validity period and reference basis

　　有效期：經(jīng)核準(zhǔn)或備案的森林資源資產(chǎn)評(píng)估結(jié)果有效期為自評(píng)估基準(zhǔn)日起1年。

　　Validity period: The approved or filed forest resource asset assessment results are valid for one year from the self-assessment benchmark date.

　　參考依據(jù)：國(guó)有森林資源資產(chǎn)占有單位在進(jìn)行與資產(chǎn)評(píng)估相應(yīng)的經(jīng)濟(jì)行為時(shí)，應(yīng)當(dāng)以核準(zhǔn)或備案的資產(chǎn)評(píng)估結(jié)果為作價(jià)參考依據(jù)。

　　Reference basis: When state-owned forest resource asset owners engage in economic activities corresponding to asset evaluation, they should use the approved or filed asset evaluation results as the pricing reference basis.

　　綜上所述，《森林資源資產(chǎn)評(píng)估管理暫行規(guī)定》為森林資源資產(chǎn)評(píng)估提供了明確的指導(dǎo)原則和操作規(guī)范，有助于保障森林資源資產(chǎn)評(píng)估的準(zhǔn)確性和公正性。

　　In summary, the Interim Provisions on the Evaluation and Management of Forest Resource Assets provide clear guiding principles and operational norms for forest resource asset evaluation, which helps to ensure the accuracy and fairness of forest resource asset evaluation.

　　本文由 森林資源資產(chǎn)評(píng)估  友情奉獻(xiàn).更多有關(guān)的知識(shí)請(qǐng)點(diǎn)擊   http://51xijiuwang.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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