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《森林资源资产评估实务》

2011-01-09 10:44 来源:

森林是陆地生态系统的主体,是人类生存的必要条件,也是人类社会极为重要的物质财富。《中共中央国务院关于加快林业发展的决定》提出:“力争到2010年,使我国森林覆盖率达到19%以上,大江大河流域的水土流失和主要风沙区的沙漠化有所缓解,全国生态状况整体恶化的趋势得到初步遏制,林业产业结构趋于合理;到2020年,使森林覆盖率达到23%以上,重点地区的生态问题基本解决,全国的生态状况明显改善,林业产业实力显著增强;到2050年,使森林覆被率达到并稳定在26%以上,基本实现山川秀美,生态状况步入良性循环,林产品供需矛盾得到缓解,建成比较完备的森林生态体系和比较发达的林业产业体系。”实现上述宏伟目标的重要措施之一是深化林业产权改革,建立起森林资源资产评估制度,保障森林最大限度发挥生态、社会和经济效益。2003年《中共中央国务院关于加快林业发展的决定》就明确提出:“发展森林资源资产评估机构,促进林木合理流转,调动经营者投资开发的积极性。”2008年《中共中央国务院关于全面推进集体林权制度改革的意见》又指出:“加强森林资源资产评估管理,加快建立森林资源资产评估师制度和评估制度,规范评估行为,维护交易各方合法权益。”

森林资源资产评估是对森林资源资产进行的价值判断,是为林业产权流转提供价格参考依据,是社会全面认识森林价值的重要手段。在目前我国大力推进集体林权制度改革的情况下,森林资源资产评估也是对林农利益的一个基本保障。

森林资源资产评估与一般的资产评估相比较,既有共性,又有其特殊性。由于森林资源资产具有可再生性、系统性、复杂性和功能的多样性等,决定了森林资源资产评估的技术性很强。它要求评估人员不仅要有资产评估的相关知识和经验,同时还要具备森林资源调查、林业生产经营与管理、以及一些现代技术和生态系统理念。如果森林资源资产评估缺位或秩序混乱,将会造成林业企业国有资产流失,也会损害林农的根本利益。科学规范地开展森林资源资产评估,即是顺利实现我国林业产权改革目标的关键,也是建设生态文明,实现森林资源协调可持续发展的重要保障。

国家林业局调查规划设计院和北京中林资产评估有限公司,针对我国森林资源资产评估行业的需求,根据近年来完成的森林资源资产评估项目,联合编写了《森林资源资产评估实务》。书中整理收录了我国森林资源资产评估相关法律法规和技术规范,编撰了林业行业具有较大影响的森林资源资产评估典型案例,是一本集政策性、技术性与资料性于一体的实用性很强的工具书。本书的出版将进一步丰富我国森林资源资产评估的内涵,有助于规范和指导我国当前森林资源资产评估工作。同时,也将对我国森林资源资产评估理论与实践产生积极的影响。

2008年12月

《森林资源资产评估实务》

编写委员会

 

主    编:王宏伟

副 主 编:孙燕红  霍振彬  魏建祥  王菊芳  周文京  赵建平

桑和会

参编人员:(按姓氏笔划为序)

刁鸣军  王  佳  王  强  邓立斌  李克渭  李述安

李  云  李  怡  曲春宁  许传德  闫宏伟  闫  平

刘德晶  刘  明  宋  力  宋子刚  杨得恒  杨开良

陈雪峰  陈新云  杜滨宁  赵有贤  郭立新  钟华友

徐信俭  桑轶群  高作锋  薛秀康

总    审:毛  群 

目  录 

第一章  森林资源资产评估概述··········································································1

第一节  我国森林资源资产评估的起源与发展··························································· 1

第二节  森林资源资产评估目的及价值类型······························································ 1

第三节  森林资源资产评估的假设与原则································································ 2

第二章  森林资源资产评估技术方法与工作步骤······················································7

第一节  森林资源资产评估基本方法······································································ 7

第二节  森林资源资产评估中注意事项 ································································ 17

第三章  森林资源资产调查············································································· 20

第一节  森林资源与森林资源资产········································································20

第二节  森林资源调查 ·················································································· 23

附录一   森林资源调查使用的主要技术标准····························································41

附录二   森林资源规划设计调查小班调查项目························································ 52

附录三   森林资源资产调查报告········································································ 55

第四章  森林资源资产核查··············································································85

第一节  森林资源资产清单··············································································· 85

第二节  森林资源资产核查的目的、要求和工作步骤··················································85

第三节  森林资源资产核查技术方法·····································································88

第四节  森林资源资产核查成果········································································ 95 

附录四   森林资源资产核查报告······································································  100

第五章  商品用材林评估案例 ········································································119

 第一节  天然用材林流转评估案例························ ············································119

第二节  人工用材林流转评估案例····································································· 133

第三节  人工用材林发包评估案例····································································· 145

第四节  速生丰产林评估案例·········································································· 156

第六章  经济林评估案例···············································································175

 第一节  经济林价值评估案例········································································· 175

第二节  茶园抵押贷款评估案·········································································· 183

 第三节  经济林拆迁补偿评估案例···································································· 199

第四节  竹林资产投资评估案例········································································ 208

第七章  公益林资产评估案例········································································221

第一节  防护林毁林评估案例·········································································· 221

第二节  ××项目占用林地评估案例··································································· 230

第八章  景观资源资产评估案例······································································246

第一节  森林公园经营权出资评估案例·································································246

第二节  森林公园经营权转让评估案例································································ 261

附录五  森林资源资产相关法律········································································ 274

中华人民共和国森林法·················································································· 274

中华人民共和国森林法实施条例······································································· 279

中华人民共和国野生动物保护法······································································· 284

中华人民共和国陆生野生动物保护实施条例························································· 287

中华人民共和国自然保护区条例······································································· 291

中华人民共和国野生植物保护条例···································································· 295

 

附录六  森林资源资产评估相关规章························ ··········································299

关于印发《资产评估准则——基本准则》和《资产评估职业道德准则——基本准则》的通知·财企[2004]20号································································································· 299

资产评估准则----评估报告············································································· 302

资产评估准则----评估程序··············································································304

资产评估准则----业务约定书·········································································· 306

资产评估准则----工作底稿··············································································307

资产评估准则----机器设备············································································· 309

资产评估准则----不动产··············································································· 311

以财务报告为目的的评估指南········································································· 314

注册资产评估师关注评估对象法律权属指导意见···················································· 319

企业价值评估指导意见·················································································· 320

资产评估价值类型指导意见············································································ 328

资产评估准则——无形资产············································································ 330

专利资产评估指导意见·················································································· 332

企业国有资产评估报告指南············································································ 335

附录七  森林资源资产管理相关规章·································································· 356

中共中央 国务院关于全面推进集体林权制度改革的意见·中发[2008]10号······················ 356

财政部、国家林业局关于印发《森林资源资产评估管理暂行规定》的通知·财企[2006]529号··············································································································359

国家国有资产管理局、林业部关于发布《森林资源资产评估技术规范(试行)》的通知·国资办发[1996]59号····························································································· 365

森林资源规划设计调查主要技术规定·································································  379

森林资源资产抵押登记办法(试行)································· ··································· 406

国家林业局计资司转发财政部国家税务总局关于对采伐国有林区原木的企业减免农业特产税问题的通知·财税[2001]200号··········································································································  408

财政部国家税务总局关于林业税收政策问题的通知·财税[2001]171号·······················408

国家林业局关于毁林案件中被毁林木及其伐桩灭失的立木蓄积测算有关问题的复函·林函策字[2004]97号·························································································· 409

国家林业局关于征用、占用自然保护区林地采伐林木有关问题的通知·林资发[2004]95号·························· ················································································· 409

财政部、国家林业局关于印发《森林植被恢复费征收使用管理暂行办法》的通知·财综[2002]73号······································································································ 409

森林公园管理办法·林业部令1994年第3号··························································  411

国家林业局关于加快森林公园发展的意见·林场发〔2006〕261号·······························  413

中国森林公园风景资源质量等级评定GB/T18005-1999·······································  416

旅游区(点)质量等级的划分与评定GB/T 17775-2003·········································  424

风景名胜区规划规范GB50298-1999································································ 435

旅游资源分类、调查与评价GB/T 18972-2003··················································· 456

国家级森林公园设立、撤销、合并、改变经营范围或者变隶属关系审批管理办法· 国家林业局令2005年第16号发布····················································································  475

 森林生态系统服务功能评估规范(LY/T 1721-2008)···········································  477

国家林业局关于进一步加强和规范林权登记发证管理工作的通知·林资发〔2007〕33号·········································································································· 496

   

森林资源资产是自然资源资产的重要组成部分,它既是经济建设和生产生活所必需的重要物质基础,也是生态系统的重要组成部分。森林资源资产评估,是一项专业性很强的工作,它要求评估人员不仅要有丰富的资产评估的相关知识和经验,同时还要具备森林资源调查、林业生产经营与管理、以及生态环境和自然景观等多方面专业知识和技能。森林资源资产评估需求的日益多样化,使森林资源资产评估业务在广度和深度上不断拓展,特别是资产评估行业基础理论和技术的发展,都要求对森林资源资产评估理论和技术方法不断加以完善,以满足森林资源资产评估工作的实际需要。

为进一步做好森林资源资产评估工作,总结实践经验和研究成果,保障森林资源资产评估的科学性、客观性和公正性。以北京注册会计师协会会同各方面的专家学者,由国家林业局调查规划设计院和北京中林资产评估有限公司负责,以他们完成的商品用材林、经济林、公益林、景观资源等方面的评估项目为基础,结合各有关方面从业人员在近十年从事的从事森林资源资产评估工作实践、经验、教训,围绕森林资源资产评估技术方法、工作步骤、调查与核查,各类别资产的评估案例等主要内容,就森林资源资产评估经济行为、评估报告要点等作了详尽阐述,并收集整理了涉及森林资源资产评估相关法规和资产评估相关准则等文件,便于有关方面在实际操作中查阅使用。

在本书的编写过程中,我们充分考虑到从事森林资源资产评估工作的人员既有林业行业的专业技术人员,又有资产评估行业的注册资产评估师。为了兼顾两者的不同需求,我们分别对林业的专业基础知识、专业技术、资产评估的基本理论及评估方法等做了相应的阐述和介绍。另外,本书内容以森林资源资产评估的实际案例为中心,对不同类型森林资源资产评估工作中的资源核查、评定估算、报告和说明编制等作了详细的叙述,是一本实务用性的参考书。

本书由北京注册会计师协会组织编写,毛群同志作了最后总审,还特别聘请朱军、刘玉平、杨志明、沈琦、肖力等专家参与了审稿并提出了宝贵意见,在此一并致谢。

由于编写时间仓促,内容涉及面广,水平有限,书中不当和疏漏之处,敬请读者批评指正。

                                                                                                                           编  者

                                                                                                                                  二零零八年十二月

 备 注:《森林资源资产评估实务》一书是公司与国家林业局调查规划设计院联合编写。因篇幅有限,在此仅摘录序言、编委会、目录、后记这四个部分。

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