Research On Appraisal Methods Of Biological Assert

With the constantly development of market economy system, the improvementof agriculture industrialization is accelerated. In people’s daily life, biological asset’strade is more and more, so that the need for the present value of biological asset ismore and more strong. Therefore, the research on the methods of value appraisal onbiological assets, and how to choice the suitable methods for every biological assetbecome an urgent problem that should to be solved. But biological assets are differentfrom the general assets, when assess the value of them, it needs to consider theparticularity of biological assets, such as lived, the value can be added by themselvesand so on. The particularity makes valuation of biological assets become difficult,which requires more research on theoretical and practical parts.The central theme of this dissertation is to research and analyze the appraisalmethods of biological asset by starting from the peculiarity and the value compositionof biological asset. First of all, by studying and summary on the related literature athome and abroad, it comes to a conclusion that there is no uniform or feasible wayson the evaluation of biological assets. Secondly, through analyzing the particularity ofbiological assets and the formation of the biological assets’ value, it sums up that theformation of the value of biological assets including two parts: human’s labor inputand the natural productivity by itself. This conclusion laid the foundation for themethods of biological assets appraisal. Besides, according to the existing three basicassessment methods and the particularity of biological assets, it can obtain the limitsof different assessment methods on the biological assets valuation. At the same time,by taking advantage of nonlinear equation to simulate biological growth curve, thegrowth curve model method is obtained. At last, provide reference for methodselection of biological assets’value assessment through analyzing some examples.