Research On The Agricultural Intangible Assets Appraisal In China

The agricultural intangible assets is an important components of agricultural assets, with the constant development and exertion of science and technology, the kind and quantity of agricultural intangible assets with the trade characteristic increase rapidly, occupying the proportion of total assets of agriculture rising constantly, the effect is greater and greater in agricultural economic development, will become agricultural main economic resources in era of knowledge-economy. But for a long time, because our country protects consciousness faintly to the agricultural intangible assets, attention degree is not enough, in addition, the lagging of agriculture's invisible assets evaluation, leading our large agricultural country not only getting into the agricultural powerful country of the world, also cause the cosmically decrease of the agricultural intangible assets and great losses to country and people's property, having already reached the stage of making people bitter. However, agriculture's invisible assets appraisal to identify the inherent value of the agricultural intangible assets, to prevent maintaining the loss of the agricultural intangible assets in our country, to the establishment and application of the agricultural intangible assets, to the promotion and realization of the value of agricultural products, To promote the industrialization, intensive, internationalization management of the agriculture, to realize the modernization of agriculture, etc. plays an essential role. In the era of knowledge-economy, to evaluate agricultural intangible assets is a technology that is more difficult and knowledge that requires wider and brand-new assessment field which in assesses circles of our country faces, this is not merely a need of economic development of market, moreover it is the inevitable trend of the social development. This text is on the basis of extracting experience from existing domestic and international relevant agriculture intangible assets to study, adopts qualitative analysis and combining with quantitative analysis, the theory analyses and combining with appraisal practice together, at first, confirms the definition of agriculture's intangible assets concept, and then has analyzed the type, concept of the agricultural intangible assets and the type, concept, characteristic of the agriculture's invisible assets evaluation, and on this foundation, this text carries on further investigation on theoretical foundation of agriculture's invisible assets appraisal, has bring forward the theoretical foundation of agriculture's invisible assets assessment,basal supposing, appraisal principle, has established the theoretical foundation for the choice of agriculture's invisible assets assessment method. Then on the basis of qualitative analysis, this thesis has put forward the basic method that suit agriculture's invisible assets assessment: cost method, current value of the income method, proportion method, structures agriculture's invisible assets assessment model, and carries on analysis and discussion to the choice of the important parameter in the model. At last, through assessing case to prove the feasibility of current value of the income method models that uses more in agriculture's invisible assets appraisal finally. This text not only offers theory support and consult for widely studying agriculture's invisible assets assessment in our country in the future, also has certain direction significance to agriculture's invisible assets evaluation practice, this has established the foundation to strengthen the international competitiveness and walk up to the word of the agriculture in our country.