Study On The Estimation Method Of Agricultural Patent Asset Income

As an important factor in promoting agricultural development and improving the efficiency of agricultural production, the determination of the value for agricultural patent assets is the issue which is very worthy for assets assessment worker to concern and focus on. Similarly, for the agricultural patent assets as one of intangible assets, the embodiment of its value is relying on the operation of economic entity, and there is no way to make an independent assessment for it. During the evaluation process, how to separate patent asset value and its physical assets? It should use retention rate to solve this question, thus the determination of retention rate is an issue to be concerned and solved by assets assessment workers during the evaluation process. The main issues discussed in this paper are to determine retention rate in the process of carrying out assessment on agricultural patent assets with income approach.Agricultural patent assets have the characteristics of complexity, versatility and weak secrecy, which makes it difficult to estimate the share ratio of gainings of agricultural patent assets. This paper constructs an index system of the share ratio of gainings of agricultural patent assets according to the features of agricultural patent assets, chooses Delphi method and applies the index system to score the estimated object and then chooses layer analysis method to calculate the weight value of the indexes so as to estimate the value of gaining share ratio. Such estimation method gives full consideration to the features of agricultural patent assets and adopts layer analysis method to determine the weight of each evaluation index, which avoids the subjectiveness of traditional weight and provides an alternative estimating method for the share ratio of gainings of agricultural patent assets.