林業(yè)資產(chǎn)價(jià)格評(píng)估是指評(píng)估人員依照相關(guān)法律條款、行業(yè)規(guī)范及資產(chǎn)評(píng)估準(zhǔn)則，在特定的評(píng)估基準(zhǔn)時(shí)間點(diǎn)，針對(duì)特定目的和條件下的林業(yè)資產(chǎn)價(jià)值展開(kāi)分析與估算，并出具專業(yè)評(píng)估意見(jiàn)的行為及過(guò)程。

　　Forestry asset price evaluation refers to the behavior and process in which evaluators analyze and estimate the value of forestry assets under specific purposes and conditions at specific evaluation benchmark time points in accordance with relevant legal provisions, industry standards, and asset evaluation criteria, and provide professional evaluation opinions.

　　林業(yè)資產(chǎn)評(píng)估是整體資產(chǎn)評(píng)估體系中的重要組成部分，其評(píng)估對(duì)象為森林資源中符合資產(chǎn)屬性的部分（即林業(yè)資產(chǎn)），核心是對(duì)其市場(chǎng)價(jià)值進(jìn)行判斷。

　　Forestry asset evaluation is an important component of the overall asset evaluation system, which evaluates the parts of forest resources that meet asset attributes (i.e. forestry assets), and the core is to judge their market value.

　　林業(yè)資產(chǎn)價(jià)格評(píng)估是一項(xiàng)兼具技術(shù)性與政策性的專業(yè)工作。從業(yè)者不僅需要掌握通用資產(chǎn)評(píng)估的理論與方法，還需熟悉森林資源自身獨(dú)特的生長(zhǎng)規(guī)律、林業(yè)經(jīng)營(yíng)技術(shù)及資源調(diào)查方法等專業(yè)知識(shí)，其知識(shí)體系既涵蓋林學(xué)、采伐運(yùn)輸?shù)阮I(lǐng)域的專業(yè)內(nèi)容，也涉及經(jīng)濟(jì)學(xué)、法學(xué)、管理學(xué)等多學(xué)科知識(shí)，需要多領(lǐng)域?qū)I(yè)力量協(xié)同參與。

　　The evaluation of forestry asset prices is a professional work that combines technical and policy aspects. Practitioners not only need to master the theory and methods of general asset valuation, but also need to be familiar with the unique growth laws of forest resources, forestry management techniques, and resource investigation methods. Their knowledge system covers professional content in forestry, logging and transportation, as well as multidisciplinary knowledge such as economics, law, and management, requiring the collaborative participation of professional forces from multiple fields.

　　與一般資產(chǎn)評(píng)估相比，林業(yè)資產(chǎn)價(jià)格評(píng)估具有動(dòng)態(tài)性與市場(chǎng)化的特點(diǎn)。作為能產(chǎn)生經(jīng)濟(jì)收益的資源，林業(yè)資產(chǎn)的價(jià)值由特定時(shí)期內(nèi)形成該資產(chǎn)所需的社會(huì)必要?jiǎng)趧?dòng)時(shí)間決定，其價(jià)格作為價(jià)值的貨幣表現(xiàn)形式，會(huì)受到市場(chǎng)供求關(guān)系等客觀因素的影響。因此，在特定時(shí)間和地點(diǎn)對(duì)某一林業(yè)資產(chǎn)進(jìn)行的評(píng)估結(jié)果，可能與其實(shí)際價(jià)值存在一定差異。

　　Compared with general asset valuation, forestry asset price valuation has dynamic and market-oriented characteristics. As a resource that can generate economic benefits, the value of forestry assets is determined by the socially necessary labor time required to form the asset during a specific period. Its price, as a monetary expression of value, is influenced by objective factors such as market supply and demand. Therefore, the evaluation results of a forestry asset at a specific time and place may differ from its actual value to some extent.

　　林業(yè)資產(chǎn)評(píng)估服務(wù)于特定目的，同一林業(yè)資產(chǎn)若評(píng)估目的不同，所采用的評(píng)估標(biāo)準(zhǔn)和方法可能存在差異，最終得出的評(píng)估結(jié)果也會(huì)有所不同。從本質(zhì)上看，林業(yè)資產(chǎn)價(jià)格評(píng)估的結(jié)論是一種基于外部環(huán)境、技術(shù)可行性及經(jīng)濟(jì)合理性的專業(yè)判斷，會(huì)隨各類影響因素的變化而調(diào)整，這也構(gòu)成了林業(yè)資產(chǎn)價(jià)格評(píng)估的特殊屬性。

　　Forestry asset evaluation serves specific purposes. If the evaluation purposes of the same forestry asset are different, there may be differences in the evaluation standards and methods used, and the final evaluation results may also vary. Essentially, the conclusion of forestry asset price evaluation is a professional judgment based on external environment, technical feasibility, and economic rationality, which will be adjusted according to changes in various influencing factors. This also constitutes a special attribute of forestry asset price evaluation.

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