發(fā)布:2025-01-15 瀏覽:0
森林資源資產(chǎn)評估的標(biāo)準主要包括一系列的技術(shù)規(guī)范和操作流程,這些標(biāo)準旨在確保評估過程的科學(xué)性、客觀性和公平性。以下是一些關(guān)鍵點:
The standards for forest resource asset assessment mainly include a series of technical specifications and operational procedures, which aim to ensure the scientificity, objectivity, and fairness of the assessment process. Here are some key points:
適用范圍:適用于我國境內(nèi)各種評估目的的林木資產(chǎn)、林地資產(chǎn)和森林景觀資產(chǎn)等評估行為。
Scope of application: Applicable to the evaluation of forest assets, forest land assets, and forest landscape assets for various evaluation purposes within China.
基本原則:
basic principle:
公平性原則
Principle of Fairness
科學(xué)性原則
Principle of scientificity
客觀性原則
Principle of objectivity
獨立性原則
Principle of Independence
可行性原則
Feasibility principle
前提性原則:評估需基于產(chǎn)權(quán)利益主體變動的前提,即評估時考慮的是被評估森林資源資產(chǎn)的產(chǎn)權(quán)利益主體是否發(fā)生了全部或部分改變。
Prerequisite principle: The evaluation should be based on the premise of changes in the ownership interests of the evaluated forest resource assets, that is, the evaluation should consider whether the ownership interests of the evaluated forest resource assets have changed in whole or in part.
操作性原則:
Operational principle:
持續(xù)經(jīng)營原則:評估時應(yīng)考慮森林資源資產(chǎn)按當(dāng)前用途繼續(xù)使用。
The principle of sustainable operation: When evaluating, consideration should be given to the continued use of forest resource assets for their current purpose.
替代性原則:如果存在多種價格或價格標(biāo)準,則選用最低的一種。
The principle of substitutability: If there are multiple prices or price standards, choose the lowest one.
公開市場原則:評估選取的作價依據(jù)和結(jié)論應(yīng)在公開市場上存在或成立。
Open market principle: The pricing basis and conclusion selected for evaluation should exist or be established in the open market.
評估程序:
Evaluation Procedure:
評估立項
Evaluate project proposal
評估委托
Evaluation commission
資產(chǎn)核查
Asset verification
資料搜集
Data collection
評定估算
Evaluation and estimation
提交評估報告書
Submit evaluation report
驗證確認
Verify and confirm
建立項目檔案
Establish project archives
評估方法:
Evaluation method:
市價法:基于現(xiàn)行市價進行評估。
Market price method: Evaluating based on current market prices.
收益現(xiàn)值法:通過預(yù)期收益折現(xiàn)來評估價值。
Present value of earnings method: Evaluating value by discounting expected earnings.
成本法:以重置成本為基礎(chǔ)進行評估。
Cost method: Evaluation based on replacement cost.
清算價格法:根據(jù)清算時的變現(xiàn)價格確定評估價。
Liquidation price method: Determine the appraisal price based on the realization price at the time of liquidation.
其他經(jīng)認可的方法。
Other recognized methods.
實物量與價值量:實物量是價值量評估的基礎(chǔ),必須對數(shù)量和質(zhì)量進行核查,確保賬面、圖面、實地三者一致。
Physical quantity and value: Physical quantity is the basis of value evaluation, and it is necessary to verify the quantity and quality to ensure consistency between the book, drawings, and actual site.
核查項目:包括林地和林木的所有權(quán)、使用權(quán)、樹種組成、年齡、單位面積蓄積量等具體項目。
Verification items: including specific items such as ownership, use rights, tree species composition, age, and unit area volume of forest land and trees.
核查方法:可采用抽樣控制法、小班抽查法或全面核查法。
Verification method: Sampling control method, small group sampling method, or comprehensive verification method can be used.
請注意,具體的評估標(biāo)準和技術(shù)規(guī)范可能會隨著時間和政策的變化而更新,因此建議查閱最新的行業(yè)標(biāo)準文件或聯(lián)系相關(guān)林業(yè)部門獲取最新信息。
Please note that specific evaluation criteria and technical specifications may be updated over time and policy changes. Therefore, it is recommended to consult the latest industry standard documents or contact relevant forestry departments for the latest information.
本文由 森林資源資產(chǎn)評估 友情奉獻.更多有關(guān)的知識請點擊 http://m.ascottchongqing.cn/ 真誠的態(tài)度.為您提供為全面的服務(wù).更多有關(guān)的知識我們將會陸續(xù)向大家奉獻.敬請期待
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