在林木資產價格評估中，林地現行市價法憑借直觀性與市場關聯性，成為常用的評估方法之一，尤其適用于交易活躍、市場數據充足的林地評估場景，其核心是通過對比近期類似林地的交易價格，結合評估對象的具體特征進行調整，最終確定林地資產的合理價值。

　　In the evaluation of forest asset prices, the current market price method of forest land has become one of the commonly used evaluation methods due to its intuitiveness and market correlation, especially suitable for forest land evaluation scenarios with active transactions and sufficient market data. Its core is to compare the transaction prices of similar forest land in recent times, adjust them based on the specific characteristics of the evaluated object, and ultimately determine the reasonable value of forest assets.

　　林地現行市價法的基本原理建立在市場供求關系之上，即認為林地資產的價值可通過近期同類林地的實際交易價格來體現。評估時需先明確評估對象的基本屬性，包括林地的位置、面積、立地條件（如土壤肥力、坡度、海拔）、林種（用材林、經濟林、防護林等）、林齡、交通便捷度等，這些因素直接影響林地的使用價值與交易價格。例如，位于交通主干道附近的經濟林地，因便于果實運輸，其交易價格通常高于偏遠地區的同類林地；土壤肥沃、坡度平緩的用材林地，由于林木生長速度快、采伐運輸成本低，價值也相對較高。

　　The basic principle of the current market price method for forest land is based on the market supply and demand relationship, which believes that the value of forest land assets can be reflected through the actual transaction prices of similar forest land in recent times. When evaluating, it is necessary to first clarify the basic attributes of the evaluated object, including the location, area, site conditions (such as soil fertility, slope, altitude), forest species (timber forest, economic forest, protective forest, etc.), forest age, transportation convenience, etc. These factors directly affect the use value and transaction price of the forest land. For example, economic forests located near major transportation arteries often have higher transaction prices than similar forests in remote areas due to their ease of fruit transportation; Timber forests with fertile soil and gentle slopes have relatively high value due to their fast growth rate, low logging and transportation costs.

　　選擇可比案例是該方法的關鍵環節。需在同一區域或相似區域內，篩選 3-5 宗近期（通常為 1-3 年內）已完成交易的林地案例，要求這些案例在立地條件、林種、面積、交易方式等方面與評估對象具有可比性。若找不到完全一致的案例，可選擇相似案例并記錄差異點，如某案例林地面積是評估對象的兩倍，需分析面積差異對單位價格的影響；某案例林地為成熟用材林，而評估對象為中齡林，則需考慮林齡差異帶來的生長潛力差異。可比案例的交易價格需為公開透明的實際成交價，排除拍賣、抵債等特殊交易形式下的異常價格，確保參考價值。

　　Selecting comparable cases is a key step in this method. It is necessary to screen 3-5 forest land cases that have completed transactions recently (usually within 1-3 years) within the same or similar areas, and ensure that these cases are comparable to the evaluated objects in terms of site conditions, forest types, areas, transaction methods, etc. If a completely consistent case cannot be found, similar cases can be selected and the differences recorded. For example, if the forest area of a certain case is twice that of the evaluated object, the impact of the area difference on the unit price needs to be analyzed; If the forest land in a certain case is a mature timber forest and the evaluation object is a middle-aged forest, then the growth potential differences caused by the age differences of the forest need to be considered. The transaction price of comparable cases should be the actual transaction price that is publicly transparent, excluding abnormal prices in special transaction forms such as auctions and debt offsets, to ensure reference value.

　　因素調整是現行市價法的核心步驟，旨在將可比案例價格修正為與評估對象相匹配的價格。調整因素主要包括以下幾類：一是區位因素，如評估對象與可比案例在距離城鎮、交通線、水源地等方面的差異，可通過區域地價修正系數進行調整，例如距離城鎮每遠 1 公里，林地單位價格可能降低一定比例；二是立地條件因素，對比土壤肥力、坡度、光照等指標，立地條件更優的林地價格相應提高，如肥沃土壤的修正系數可能為 1.1，貧瘠土壤則為 0.9；三是林分因素，林齡、林木蓄積量、生長狀況等差異需量化調整，如中齡林與成熟林的價格差異可參考當地林木生長周期與預期收益計算；四是交易情況因素，若可比案例的交易存在特殊優惠或附加條件，需剔除這些因素的影響，還原正常市場價格。

　　Factor adjustment is the core step of the current market price method, aimed at adjusting comparable case prices to match the evaluated object. The adjustment factors mainly include the following categories: firstly, location factors, such as the differences between the evaluated object and comparable cases in terms of distance from urban areas, transportation lines, water sources, etc., which can be adjusted through regional land price correction coefficients. For example, for every kilometer away from urban areas, the unit price of forest land may decrease by a certain proportion; The second factor is site conditions. Compared with indicators such as soil fertility, slope, and light, the price of forest land with better site conditions increases accordingly. For example, the correction coefficient for fertile soil may be 1.1, while for poor soil it may be 0.9; The third factor is the forest stand, and the differences in forest age, forest stock volume, growth status, etc. need to be quantitatively adjusted. For example, the price difference between middle-aged and mature forests can be calculated based on the local forest growth cycle and expected income; The fourth factor is the transaction situation. If there are special discounts or additional conditions in the transactions of comparable cases, the influence of these factors should be eliminated and the normal market price should be restored.

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