根據(jù)財政部、國家林業(yè)局新頒布的財企[2006]_529號《關(guān)于印發(fā)森林資源資產(chǎn)評估管理暫行規(guī)定的通知》精神，國有森林資產(chǎn)占有單位有下列情形之一的，應(yīng)當(dāng)進(jìn)行資產(chǎn)評估：

　　According to the Notice on Issuing the Interim Provisions on the Evaluation and Management of Forest Resource Assets (Caiqi [2006] No.529) newly issued by the Ministry of Finance and the State Forestry Administration, state-owned forest asset occupying units shall conduct asset evaluation if they have any of the following circumstances:

　　（一）森林資源資產(chǎn)轉(zhuǎn)讓、置換；

　　（1） Transfer and exchange of forest resource assets;

　　（二）森林資源資產(chǎn)出資進(jìn)行中外合資或者合作；

　　（2） Forest resource assets are invested in Sino foreign joint ventures or collaborations;

　　（三）森林資源資產(chǎn)出資進(jìn)行股份經(jīng)營或者聯(lián)營；

　　（3） Forest resource assets are invested for share management or joint venture;

　　（四）森林資源資產(chǎn)從事租賃經(jīng)營；

　　（4） Forest resource assets are engaged in leasing operations;

　　（五）森林資源資產(chǎn)抵押貸款、擔(dān)保或償還債務(wù)；

　　（5） Mortgage loans, guarantees or debt repayment of forest resource assets;

　　（六）收購非國有森林資源資產(chǎn)；

　　（6） Acquiring non-state-owned forest resource assets;

　　（七）涉及森林資源資產(chǎn)訴訟；

　　（7） Lawsuits involving forest resource assets;

　　（八）法律、法規(guī)規(guī)定需要進(jìn)行評估的其他情形；

　　（8） Other situations that require evaluation according to laws and regulations;

　　（九）非國有森林資源資產(chǎn)是否進(jìn)行資產(chǎn)評估，由當(dāng)事人自行決定，法律、法規(guī)另有規(guī)定的除外。

　　（9） Whether to conduct asset evaluation on non-state-owned forest resource assets shall be decided by the parties themselves, except as otherwise provided by laws and regulations.

　　森林資源資產(chǎn)有下列情形之一的，可根據(jù)需要進(jìn)行評估：

　　Forest resource assets can be evaluated as needed in any of the following situations:

　　（一）因自然災(zāi)害造成森林資源資產(chǎn)損失；

　　（1） Loss of forest resource assets due to natural disasters;

　　（二）盜伐、濫伐、亂批濫占林地人為造成森林資源資產(chǎn)損失；

　　（2） Illegal logging, indiscriminate logging, and unauthorized occupation of forest land have caused human losses to forest resource assets;

　　（三）占有單位要求評估。森林資產(chǎn)評估的評估員需要遵守的原則工作原則：

　　（3） The occupying unit requires evaluation. The principles that evaluators of forest asset assessment need to follow are as follows:

　　資產(chǎn)評估工作原則一般應(yīng)包括:獨立性、客觀性、科學(xué)性和專業(yè)性四原則。

　　The principles of asset valuation generally include four principles: independence, objectivity, scientificity, and professionalism.

　　獨立性原則要求在資產(chǎn)評估過程中要擺脫資產(chǎn)業(yè)務(wù)當(dāng)事人利益的影響，評估工作始終堅持獨立的第三者立場。

　　The principle of independence requires that in the process of asset evaluation, the interests of the parties involved in the asset business should be avoided, and the evaluation work should always adhere to an independent third-party position.

　　客觀性原則是指評估結(jié)果應(yīng)以充分的事實為依據(jù)。

　　The principle of objectivity means that the evaluation results should be based on sufficient facts.

　　科學(xué)性原則是指在資產(chǎn)評估過程中必須根據(jù)評估的特定目的，選擇適用的價值類型和方法，制定科學(xué)的評估實施方案，使資產(chǎn)評估結(jié)果科學(xué)合理。專業(yè)性原則要求資產(chǎn)評估機(jī)構(gòu)必須是能夠提供資產(chǎn)評估服務(wù)的專業(yè)技術(shù)機(jī)構(gòu)。

　　The principle of scientificity refers to the need to select appropriate value types and methods based on the specific purpose of asset evaluation, develop a scientific evaluation implementation plan, and ensure that the results of asset evaluation are scientifically reasonable. The principle of professionalism requires that asset appraisal institutions must be professional technical institutions capable of providing asset appraisal services.

　　資產(chǎn)評估經(jīng)濟(jì)原則一般應(yīng)包括:預(yù)期收益、供求、貢獻(xiàn)、替代、估價日期五原則。

　　The economic principles of asset valuation generally include five principles: expected returns, supply and demand, contribution, substitution, and valuation date.

　　預(yù)期收益原則是指資產(chǎn)的價值不是取決于其過去的生產(chǎn)成本和銷售價格，而是決定于其在評估基準(zhǔn)日后能夠帶來的預(yù)期凈收益，即預(yù)期的獲利能力。

　　The principle of expected return refers to the fact that the value of an asset is not determined by its past production costs and sales prices, but by the expected net income it can bring after the evaluation benchmark date, that is, the expected profitability.

　　供求原則指在評估中要考慮評估對象在市場上的供需狀況。

　　The principle of supply and demand refers to considering the supply and demand situation of the evaluated object in the market during the evaluation.

　　貢獻(xiàn)原則指某一資產(chǎn)或資產(chǎn)的某一構(gòu)成部分的價值，取決于該資產(chǎn)對與其他相關(guān)資產(chǎn)共同組成的整體資產(chǎn)價值的貢獻(xiàn)，或該部分對資產(chǎn)整體價值的貢獻(xiàn)。

　　The contribution principle refers to the value of an asset or a component of an asset, which depends on the contribution of that asset to the overall asset value composed of other related assets, or the contribution of that component to the overall asset value.

　　替代原則的理論依據(jù)是同一市場上的相同(或相近似)物品具有相同(或相似)的價值。

　　The theoretical basis of the substitution principle is that identical (or similar) items in the same market have the same (or similar) value.

　　估價日期原則指資產(chǎn)評估必須是對特定時間點上被評估資產(chǎn)價值的評估估算，特定時間點就是資產(chǎn)評估的基準(zhǔn)時間，在形成評估結(jié)論過程中所選用的各種作價標(biāo)準(zhǔn)、依據(jù)都要在基準(zhǔn)時間有效期內(nèi)。

　　The principle of valuation date refers to the fact that asset valuation must be an estimation of the value of the evaluated asset at a specific time point, which is the benchmark time for asset valuation. The various valuation standards and criteria used in the process of forming the valuation conclusion must be within the validity period of the benchmark time.

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