【作者】 景谦平；

【导师】 侯元兆；

【作者基本信息】 中国林业科学研究院 ， 生态学， 2008， 博士

【摘要】 森林资产评估是资产评估的一个重要分支,是市场经济发展的必然产物,在我国林业体制改革及其市场化发展过程中具有重要作用,有很强的实践性和应用价值。它的发展既要坚持自身特点,保持鲜明的独特性,又必须遵循资产评估行业的基本理论和发展规律,这样才能更好地发挥其社会经济中介的基本职能,更好地服务于我国的林业生产和生态环境建设。森林资产评估在我国过去的发展中,业界过于强调森林资产的特殊性,相关研究主要集中于对森林资产货币化计量的技术研究,缺乏对资产评估相关理论的研究,以致于与资产评估整体发展相脱节,严重影响其社会中介功能的充分发挥。但在森林资产评估的管理上,社会各界对其森林资产评估的特殊性认识却又有所不足,管理体制难以理顺,阻碍了其业务开展。因此,就目前而言,我国森林资产评估工作难以顺利开展的原因主要存在于两个方面,一方面是其自身的评估理论和技术处于初创阶段,尚不成熟;另一方面是缺乏一个具有强有力保障作用的评估平台(就是缺乏规章制度、组织机构和专业评估专家),评估的组织和管理混乱无序,甚至缺失。本论文以森林生态学、自然资源与环境经济学等为理论基础,通过查阅、归纳大量参考文献,走访多家资产评估机构调研,以规范分析和实践分析的方法,界定和澄清了森林资产评估的一些重要概念和基本要素;结合森林资产评估的特点和发展现状,比较系统地引入和分析了资产评估的一些基本问题。本论文特别关注森林资产评估与一般资产评估之间有关共性问题的相互联系,比较研究了森林资产评估中必须面对,但又往往容易忽视的定位(包括行业、机构和人员定位问题)、风险与责任等问题。最后,通过比较研究和对案例的分析,从相关政策、组织管理、评估技术的发展以及一些实践中的具体问题的解决等方面,提出若干设想和建议,以期为我国的森林资产评估的现实发展起到一定的推动作用。从政策角度而言,我国森林资产评估是在相关政策的大力推动下,适应于林业生产和生态环境建设的需求而逐渐发展壮大的,它服务于林业生产和生态环境建设,但同时,森林资产评估的快速、健康发展又有赖于相关政策的不断完善和林业体制改革的不断深化,这样才能激发社会各界对森林资产评估的真实需求。资产化管理确立了森林资源在生产经营中的资产地位,解决了森林资产评估工作的前提条件,没有森林资源的资产化管理,就没有森林资产评估。分类经营理论与实践为非公有资本进入林业第一产业提供了前提条件和生产对象,森林经营主体多样化,森林资产评估的需求日益高涨,使森林资产评估的快速发展成为可能。完善的产权制度是市场化发展的必要前提,建立健全林业市场体系,规范市场行为,必将激发社会对森林资产评估的有效需求,同时也为森林资产评估的发展提出了新的、更高的要求,推动其发展。从组织管理的角度而言,促进森林资产评估发展,必须尽快建立和完善评估管理体制,这是目前最为迫切需要解决的问题。就此,本论文提出两个方面的内容:一是理顺森林资产评估管理体制,二是森林资产评估行业内的分类管理。就理顺森林资产评估管理体制而言,一是要尽快建立和完善政府监管与行业自律相结合的管理模式,实现政会分离,减少政府干预,强化行业自律管理;二是要改变目前资产评估行业资格林立、市场分割的混乱局面,推进评估行业的统一,并在此基础之上根据不同专业的特点实行分工协作。就森林资产评估行业内的分类管理而言,一是要加强对国有森林资产评估的管理,二是要区别对待森林资产评估与森林价值核算。从评估技术的发展角度而言,必须加强对评估理论的深入研究,改进和完善森林资产评估相关规范,推动评估技术体系标准化建设,促进评估技术应用的规范化。对于实践中一些急需解决的问题,本论文提出了一些初步的设想:一、在森林资产评估资质管理方面,首先必须要从解决评估人员的资质问题着手建立行业准入制度,否则评估机构的资质问题就不可能顺利解决;二、在森林资产评估人员资质设定方式和资格考试方面,提出实行分类管理制度,完善分类考试制度,实行基础考试与专业考试相结合的方法,设置“注册资产评估师(森林)”的专业人员执业资质,并实行分级管理;三、在森林资产评估教育方面,要加强行业协会与高校及研究机构的协作,坚持宽基础、活模块的原则,联合办学,并根据各自的特点及优势以创办精品课程和特色课程为重点。四、要加强林地的定级估价工作,这不但是加强林地管理的需求,同时对森林资产评估具有重要的信息指导价值,对于广大基层群众零星森林资产流转也具有更为现实的指导意义,能够更好地为实践服务。主要创新性:(1)系统研究并提出了森林资产评估管理框架体系;(2)较全面、系统地提出了我国森林资产评估行业建设的建议。更多还原

【Abstract】 Forestry asset valuation is an import embranchment of asset valuation, which is the inevitable product of market economy, playing important role in forestry system reform and forestry marketization, it has strongly practical and application significance. Its development should insist on its self-characterization, keep its uniqueness, and also must follow the basic theory and development law of asset valuation, to give full play to its social economic agency function, and to serve the forestry production and ecological environment construction better.At the developing process of the forestry asset valuation, the particularity of forestry asset was emphasized excessively, the research focused mostly on the technique of forestry asset monetization measure, the relative theoretical research of forestry asset valuation was lacked, which lead to disjoint with the development of the asset valuation, and influenced on the full play of its social agency function. But on the management of forestry asset valuation, the understanding to forestry asset valuation was deficient, which blocked the development of its operation. At present, it is difficult to develop the forestry asset valuation, one of the main reasons is that its theory and technique is immature, on the other hand is the lack of valuation platform (that is lack of rule, organization and valuation specialist), that lead to chaos of organization and management.By reading and summing up lots of literature, interviewing many asset valuation organizations, by academic and practical analyzing means, some important concepts and basic elements of forestry asset valuation were described and clarified; in combination of the characterization of forestry asset valuation and its development condition, some basic problem of asset valuation were systematically introduced and analyzed. The common questions between forestry asset valuation and asset valuation is especially concerned, some questions that must be faced but easily neglected in forestry asset valuation, eg.the position ( including trade, organizations and practitioners) and risk and responsibility, were investigated in the paper. Through comparing and analyzing of some cases, from policy, organization, valuation technique development and some concrete problems point of view, some advises and suggestions were brought forward, in order to give some help on promoting the development of forestry asset valuation in China. The developing of forestry asset valuation in China was promoted by the policy, which serves the need of the forestry production and ecological environment construction, but on the same time, the quickly and healthy development of forestry asset valuation depend on perfecting of the policy and deepening of the forestry system reform, which can inspire the real demand for the forestry asset valuation. The asset status of forestry resource on forestry production was established by the capitalization management, which is the precondition of the forestry asset valuation, if no capitallizaition management of forestry asset no foresty asset valuation. The forestry categorized management and administration give non-national capital the chance and production object to invest in first industry of forestry, the diversification of the investor require forestry asset valuation work urgently, it make the speedy development of forestry asset valuation possibly. Perfect property right system is the indispensible precondition of marketization development, the establishment and perfection the forestry market system, the standardization of market behavior will inspire the valid demand for forestry asset evaluation, and also bring forward new and higher request to the forestry asset valuation to develope.To promotion the forestry asset valuation development, from organization and management point of view, the establishment and perfection of valuation managing system is the most urgent question to be answered at present. So, two aspect of view were presented in the paper: first is to straighten out the forestry asset valuation management system, second is the classification management inside the forestry asset valuation trade. To straighten out the forestry asset valuation system point of view, at first the management model of government supervision in combination of trade self-discipline should be established and perfected, in order to realize separating the government and trade union, reduce government disturb and strengthen trade self-discipline management; secondly, the unorganized condition of different valuation qualification coexist and intersected market should be changed to promote the valuation trade unionization and to realize dividing of the work on the basic of different specialty characteristics. From classification management inside the forestry asset valuation trade point of view, first is to strengthen the management of national forestry asset valuation; second is to manage the forestry asset valuation and forestry value accounting distinctively.To some questions remain to be urgently answered in practice, some assumptions and advices were put forward in the paper: at first, to the question of qualification management, embarking from the question of valuation practitioners qualification, the trade admission system should be set up, otherwise the qualification question of valuation organization can not be settled quickly; secondly, to enactment and test pattern of the forestry asset valuation practitioners qualification, the categorized management system was proposed to perfect the classification test system, to carry out in the way of combination of basic test and professional test, and set up“Certified Public Valuers for forestry”(CPVF) professional qualification; thirdly, to the education of the asset valuation, the collaboration of trade social, college, university and academic institution should be strengthened, the principle of broad base and flexible module and joint school-running principle should be insisted, the promotion of refinement and characteristic course on the basic of their respective characterization and advantage should be emphasized. Fourthly, gradation and appraisement of woodland should be strengthened, which is the need of strengthen woodland management and also has important informative value to forestry asset valuation, has more realistic instruction value to sporadic forest asset circulation of the peasant.The major achievements of the paper: (1) The management frame system of forestry asset valutation system was studied and brought forward systematically. (2) Some suggestions to development of forestry asset valuation trade in China were systematically presented.更多还原