森林资源资产评估的价值类型及其估值

森林资源资产评估中的价值应当是其经济学价值，其价值量取决于森林资源提供的实物商品价值和环境服务价值的数量。森林资源资产评估的价值类型由于其特定目的的不同而多种多样，评估师应根据经济业务的实际情形决定价值类型的选择并使用相应的评估途径和评估方法，本文还讨论了评估方法使用中的若干问题。

Value Type and its Evaluation of Forest Resource Asset

The value of forest resource asset to be evaluated should be its economic value. Amount of the value depends on merchandise value and environment service that forestry asset provides. There are various value types of forestry asset evaluation for different purposes. The valuators should choose the value type according to the practical transaction and use the corresponding evaluation method. This paper also discusses some application problem of evaluation method of forestry asset.