森林資源資產評估市場法是指利用市場上同樣或類似資產的近期交易價格，經過直接比較或類比分析以估測資產價值的各種評估技術方法的總稱在森林資源資產評估中，具體包括市場價倒算法、現行市價法等。

　　The forest resource asset evaluation market method refers to various evaluation techniques and methods that use recent transaction prices of the same or similar assets in the market to estimate asset value through direct comparison or analogy analysis. In forest resource asset evaluation, it specifically includes the market price inversion algorithm, the current market price method, etc.

　　1、市場價倒算法

　　1. Market price inversion algorithm

　　(1)此方法為市場法的一個衍生評估方法，市場價倒算法是成、過熟齡林木資源資產評估的常用方法。但在一般的收益現值法、土地期望價法、收獲現值法中，其林分主伐的預期收獲的計算均是采用該法進行，它是森林資源資產評估中最基本的方法。

　　(1) This method is a derivative evaluation method of the market approach, and the market price inversion algorithm is a commonly used method for evaluating mature and overripe forest resource assets. However, in the general methods of present value of income, expected value of land, and present value of harvest, the calculation of the expected harvest of the forest stand is carried out using this method, which is the most basic method in forest resource asset evaluation.

　　(2)用于林木資產評估，是用被評估林木采伐后所得木材的市場銷售總收入，扣除木材經營所消耗的成本(含有關稅費)及應得的利潤后，剩余的部分作為林木資產評估價值。其計算公式為:

　　(2) Used for forest asset evaluation, it is to use the total market sales revenue of the timber obtained from the logging of the evaluated trees, deduct the cost of timber operation (including relevant taxes and fees) and the profit due, and use the remaining part as the evaluation value of forest assets. The calculation formula is:

　　E.=W-C-F

　　E. =W-C-F

　　E.-林木資產評估值

　　E. - Valuation value of forest assets

　　w一銷售總收入

　　Total sales revenue

　　C-木材經營成本(包括采運成本、銷售費用、管

　　C-Wood operating costs (including transportation costs, sales expenses, and management)

　　理費用、財務費用及有關稅費)

　　Administrative expenses, financial expenses, and related taxes and fees

　　F一木材經營合理利潤

　　F - Reasonable profit from timber management

　　該法測算時關鍵的問題有

　　The key issues when calculating with this method are

　　① 合理確定木材的平均價格

　　① Reasonably determine the average price of wood

　　在木材市場上，木材的交易價格是按口徑、長度確定的，是規格化的產品價格。而在林木資源資產評估中，這種規格化的產品價格必須轉化成某種材種或某類材種的平均價格。由于不同的林分所產出的同一材種的規格不同，其同一材種的平均售價將發生很大變化。在單片的成熟齡林分的評估中，必須根據待評估林分的胸徑、樹高、形數、材質，以單獨確定材種的平均價格，而不能直接采用當地的材種平均價格。在大面積的評估中應根據近年來的交易價格和未來森林資源總體狀況確定其材種的平均價格。

　　In the timber market, the trading price of timber is determined by caliber and length, and is a standardized product price. In the evaluation of forest resource assets, this standardized product price must be converted into the average price of a certain type or category of wood. Due to the different specifications of the same timber species produced by different forest stands, the average selling price of the same timber species will vary greatly. In the evaluation of mature aged forest stands, the average price of timber species must be determined separately based on the diameter at breast height, tree height, number of shapes, and material of the forest stand to be evaluated, rather than directly using the local average price of timber species. In large-scale evaluations, the average price of timber species should be determined based on recent transaction prices and the overall future status of forest resources.

　　②準確確定待評估林分各材種的出材率構成立木資產的林木蓄積不是規格化的產品，不同林分的立木由于胸徑、樹高、形數和材質的不同，其不同材種的出材率有很大的差別。材種出材率的差異直接影響了木材的總售價稅費的測算，使評估結果發生較大變化。

　　② Accurately determining the yield of each timber species in the evaluated forest stand constitutes the forest stock of standing timber assets, which is not a standardized product. Due to differences in diameter at breast height, height, shape, and material, the yield of different timber species in different forest stands varies greatly. The difference in the yield rate of different types of wood directly affects the calculation of the total selling price tax of wood, causing significant changes in the evaluation results.

　　③合理計算稅費

　　③ Reasonably calculate taxes and fees

　　在木材的交易中，雖然稅費的標準有明確的規定，但各地的計稅基價規定可能不同。稅費收取的項目、幅度都可能不一樣，有些企業可能還有政策性優惠。因此其稅費的數量必須依照當地調查的實際資料確定，而不能參照其他地區的標準進行。

　　In the transaction of timber, although there are clear regulations on tax and fee standards, the tax base price regulations may vary in different regions. The items and ranges of tax and fee collection may vary, and some companies may also have policy incentives. Therefore, the amount of taxes and fees must be determined based on the actual data obtained from local investigations, and cannot be based on standards from other regions.

　　④合理確定木材生產經營成本

　　④ Reasonably determine the production and operation costs of wood

　　木材生產經營成本主要包括作業準備成本(伐區設計采伐成本(場地清理、采伐、打費、道路維修費等)、:枝、造材、鏟皮等費用)、集運成本(集材、短途運輸費用)、銷售費用(檢尺、倉貯)、管理費用、不可預見費、稅費等。這些成本的項目多，涉及的范圍廣，不同的山場成本不同，在單塊小班的評估中必須根據小班的具體情況確定其成本，在大面積的評估中要以待評估資產的整體平均水平確定其成本。

　　The production and operation costs of timber mainly include operational preparation costs (cutting area design cutting costs (site cleaning, cutting, felling fees, road maintenance fees, etc.), branch, timber making, shoveling and other expenses), consolidation costs (consolidation and short distance transportation expenses), sales expenses (inspection and storage), management expenses, unforeseeable expenses, taxes, etc. These costs involve multiple projects and a wide range of areas, with different costs for different mountain ranges. In the evaluation of a single small class, its cost must be determined based on the specific situation of the small class. In the evaluation of a large area, its cost must be determined based on the overall average level of the assets to be evaluated.

　　⑤合理確定木材生產經營利潤:它包括采運段利潤和銷售段利潤兩部分。實際操作中主要考慮經營者的生產經營管理水平，社會的平均利潤率，通過認真細致的調查研究和資料的收集，綜合確定每立方米林木的合理木材生產經營利潤。

　　⑤ Reasonably determine the profit of wood production and operation: it includes two parts: the profit of the harvesting and transportation section and the profit of the sales section. In practical operation, the main considerations are the production and operation management level of the operator, the average profit margin of society, and through careful and meticulous investigation and data collection, the reasonable wood production and operation profit per cubic meter of forest is comprehensively determined.

　　小結:市場價倒算法在林木資源資產交易市場發育不充分、買賣交易不活躍及資金交易價格透明度低的地區，市場價倒算法是成、過熟林林木資源資產評估的首選方法。

　　Summary: The market price inversion algorithm is the preferred method for evaluating mature and overripe forest resource assets in areas where the development of the forest resource asset trading market is insufficient, buying and selling transactions are inactive, and the transparency of fund trading prices is low.

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