Studies On Rural Collective Assets Valuation

The system of collective property is one of basic form of socialism property, collective economy asset is the main part of national economy. Collective assets are accumulated productions through hard working in past few years by farmers, which is the important material foundation of the national economy development. How to use and keep collective assets well is very significance that can develop collective economy, improve the agricultural working conditions, augment boorish income, and keep social stabilization.In the past few years rural collective assets have a tendency to grow fast, increase management benefit, and a large scale. The instance of possession and use arises many changes. Collective assets evaluation should be neglected in the reform of property-right system and management mechanism. Collective assets evaluation is an impartial task in socialism reform. How to do it well is an important work in later management of collective assets.Assets valuation is a necessary result of market economy, which is the demand of strengthening reform of the structure of economic management and optimizing assets management. Assets valuation in china came into being in 1980's during the reform and open and socialism market economy. It first serviced to state-owned assets, strengthened management. But all kinds of property system economy develop, assets valuation broke through the restriction to emphasize other economic nature enterprises. With the development of social economy, rural collective assets evaluation comes into being. Under this background, this dissertation takes rural collective assets evaluation as research object, and keeps agricultural land appraisal methods as the analyzing center. Analyzing the limitation of these appraisal methods from self-characteristic of agricultural land, some new ways have been lucubrated, which can increase boorish income and protect their rights and interests.This dissertation is based on some theories, including the theory of time value of money, the theory of cost value, the theory of use value, the theory of value of neoclassic economics, the theory of anticipation and so on. During the research, this dissertation combines positive research with normative analysis; the part that adopts positive method is the most important one. The analyzed data is made up of two parts, one part is the first-hand materials that come from an evaluation institution and agricultural management office, the other part is a lot of the Second-hand material that comes from periodicals, literatures and internet. Analyticalcomparison is the main method used. Compared rural collective assets evaluation with state-owned assets evaluation, Analyzing assets structure, quantity, development background ,the development of rural collective assets evaluation actuality and problem is described as a whole. Some problems exist, for example, evaluation theory and methods, independence of assessor, evaluation institution and managerial system.The core of this dissertation is the positive research about agricultural land appraisal methods, the analytic basis is some real data, which comes from an evaluation institution. This dissertation narrates the limitation of taking appraisal methods and how to overcome it. Analyzing the appraisal methods of non-policy agricultural land price and policy agricultural land price, cost approach and income reduction are the most two important methods. The cost approach is one of the basic methods for land price appraisement, which has been well acknowledged at home and abroad. We correct two factors about nature and social economy so that the appraisal price can be close to real price. For income reduction method, we can take new ways about farmer daily wages and the rate of income reduction so that the appraisal price can be close to real price, which can ran in practice. Two appraisal methods comparatively suitable for China's agricultural land are raised, i. e. the cost approach and the income reduction. Principle and application of the above-mentioned two method...