Research On Evaluation Methods Of Fruit Trees Assets

The past 20 years, the acreage of fruit trees were more and more, fruit tree planting is currently one of the primary means of income of farmers, and it is also the main direction of structural adjustment of governments at all levels on agricultural production. Fruit growing season is long, and the majority of the production cycle is 15-20 years. In recent years, due to road construction, industrial park development, urban expansion and other symptoms (accounting) of land, land transfer and other, frequently cut down fruit trees, fruit trees, pollution, economic compensation disputes, some have evolved into large-scale farmers petition, the question is the focus of Compensation value of fruit trees. Fruit forest assets are assets, there is value in the formation of the special; and fruit trees are viable economic asset resources. Assessment of existing theories and methods of the assets can not be directly applied to fruit trees assets, how to select appropriate assessment methods, this is the current field of asset valuation urgent research topic.This paper based on the results of cutting-edge research from home and abroad, scientifically defines the fruit trees assets, fruit trees asset value and other related concepts of fruit trees. Studies have shown that the value of the assets of fruit trees mainly for ornamental value, ecological value, economic value, medicinal value, etc., with the purpose of the evaluation of the different concerns of different assessment of the value of the project performance and value are different forms; value of the assets of the formation of fruit main factors: natural resources and environment, fruit varieties, technical content, production inputs, product quality and quality, location and scale, local economic development level; the fruit asset value formation and asset valuation theory of organic integration, proposed tree asset valuation The basic theoretical framework, and general domestic and three assessment methods (cost, market approach, income approach) in the fruit trees in property evaluation and analysis of the applicability of the evaluation; analysis presented in the growth characteristics of trees of different growth stages, under different purpose of the evaluation, assessment methods and their combination of basic strategy, pre-production mainly uses cost (replacement cost) and market approach (market price comparison method) combination, early production mainly uses the cost method (replacement cost) and combined income approach, rich production mainly uses the income method, bad production mainly uses market approach.