通过对立木资产三种评估方法,即重置成本法、现行市价法、收益现值法的分析,认为三种评估方法的计算值在理论上应该是相等的,并将三种方法统一于一个公式之中,指出此式建立了收获调整理论和评估理论之间的联系,并表明了立木资产评估的关键在于成本费用的计算、收获预测和地利预测。同时还分析了实践中三种方法的测算值差距很大的原因及三种方法的适用性. Through the analysis of three valuation methods of Rising Tree Asset, namely the replacement cost method, the current market price method and the present value return method, the calculated values ​​of the three evaluation methods should be theoretically equivalent and the three methods should be unified in one Among the formulas, it is pointed out that this formula establishes the connection between the theory of harvest adjustment and the theory of appraisal, and shows that the key of appraisal of standing tree assets lies in the calculation of cost, harvest and geography forecast. At the same time, it also analyzes the reasons why the measured values ​​of the three methods in practice are very different and the applicability of the three methods.