The Study Of Orchard Evaluation

As a large fruit production country,our country is rich on fruit varieties and wide planting areas,and its total fruit output has been the top one in the world for a long time.With the continuous urbanization and agricultural modernization,more and more orchards compensation and orchards investment have relied on orchard value evaluation as the core decision-making basis.However,many problems,such as economic disputes what caused by land acquisition compensation and poor capital introduction of fruit production bases in recent years,have reflected the problems of the lack of theoretical study of orchard evaluation.Therefore,this paper systematically studied the interdisciplinary proposition of orchard value evaluation,that was aimed to provide scientific theoretical basis and effective practical tools for orchard evaluation under the purposes of orchard investment and construction,land acquisition compensation,asset accounting,etc.Based on the labor value theory,utility value theory and equilibrium value theory,with in-depth interview method,this paper analyzed difficulties and problems of orchard evaluation practice in China,and created a set of orchard value evaluation methods system,including cost method model,income method model and market method model.At the same time,by investigating many kinds of orchards in the core pear producing areas of Hebei Province,the paper analyzed the strength and problems of each model of the evaluation method system,and further puts forward the improving direction and the future study aims of the follow-up research.1.By reviewing the related researches and papers in the field of orchard value evaluation,it could be found that the most of these researches took fruit trees as biological asset or forest assets,while few researches and papers saw orchard as independent and comprehensive agricultural assets with production function.The theoretical basis of all kinds of related research in our country is mostly based on the accounting standards and asset evaluation standards.The accounting criterion tend to calculate the value of agricultural biological assets from the perspective of cost,while the asset evaluation criterion tend to evaluate the economic forest assets from the perspective of income.2.By selecting and interviewing the asset appraiser who had experiences in orchard value evaluation,it's clear that,with the trend of the development of modern agriculture in our country,there is a growing demand of updating the traditional biological assets evaluation and economic forest assets evaluation into the orchards value evaluation,which could take orchard as an overall asset.Though Cost method,income method and market method have been applied in orchard value evaluation always,professional asset appraiser have not reaching a comprehensive understanding of applying the same theories,methods and tools related to the orchard evaluation of value.Therefore,the misunderstanding of the formation and development of modern orchard asset value lead to many problems in the evaluation practices.Therefore,a depth research into the modern orchard assets and creating a set of orchard value evaluation method system which could be suitable for the agricultural modernization in China is the only way for better orchard value evaluation.3.By investigating the orchards in the main pear producing areas of Hebei Province,it's found that the orchards of different scales,managerial methods in different areas were obviously with different modernization degrees.The orchards in each production area was in different ways to realize progress,by the innovations of organizational form,management mode,cultivation technology,management method and marketing.The higher the degree of modernization of orchard,the higher proportion,value contribution and importance from the assets except fruit trees;the more diversified the production technology,management mode and market docking mode of orchard;the better the integration of industrial chain.If simply equating the value of fruit trees with the value of orchards,it would be obviously lack of scientific and reasonable.Therefore,it has become an urgent requirement for building an evaluation method system,which should reflect the comprehensive value of modern orchard assets,the diversity of income value and the fairness of market value.4.From the perspective of orchards' assets,this paper combined the traditional cost method with the modern way of orchard construction,and founded a set of cost method model for orchard evaluation,which could the count value of overall assets in orchard with the reflection of the actual production capacity.The core parameters of the model represented all the assets of the modern orchard,and could express the overall assets' value of orchards of the current economic,social and technical conditions.In other side,the study had put forward the ideas and methods for different orchard assets evaluation,which would ensure the reasonable evaluation results with an accurate reflection on the effectiveness and coordination of orchard assets.5.From the perspective of orchards' income,considering the life cycle of fruit trees,this paper combined the traditional income method with the modern way of orchard management,and constructed a set of income method model for orchard evaluation,which could evaluate orchards' total production and profit earning capacity based on the actual operating way.Various predicting ideas and methods were applied for analyzing the core parameters.In the aspect of fruit yielding prediction,this paper puts forward a method of fruit yield prediction based on the index of the relation between stem and fruit production,which improves the traditional of fruit yield prediction.In terms of the value of discount rate,based on the risk of production and operation and the actual anti risk ability of the assessed orchard,this paper created a comprehensive index system of orchard operating risk criterion,as to improve the objectivity of the calculation of discount rate.6.From the perspective of orchards' transaction,this paper created the market method model of orchard evaluation by combining the traditional market method of assets appraisal with the modern orchard trading market with full consideration of the particularity of orchards' trade in China.On the one hand,this model provided clear ideas and methods for screening comparable orchards.On the other hand,reliable standards were also provided,for the comparison and quantitative adjustment,including supply factors,demand factors,orchard factors and orchard transaction particularity.7.Through practical application,this paper have compared and analyzed the applicability and limitations of three kinds of orchard value evaluation models.By the limitation of preconditions,the market method model had not been tested in practice.The model of cost method was suitable for the newly constructed orchards with high proportion of tangible assets.Comparatively speaking,the income method model could reflect the investors' and managers' expectation,therefore,its evaluation ideas and results are highly approved.The application of these three evaluation models not only depended on the external factors such as the operation mode,natural environment,organizational form,production technology and information adequacy of the assessed orchard,but also depended on the relevant experience and capacities of the assessment organization and asset appraiser.Generally speaking,the cost method model,income method model and market method model had combined together forming a set of orchard value evaluation method system with mutual verification relationship,which can form more comprehensive,objective and fair evaluation results in the process of matching application.