The Study Of Evaluated Parameter About The Agricultural Technology-based Intangible Assets Income Approach

With the development of the knowledge economy, the role of intangible assets tocreate enterprise value growing, With industry characteristics of agricultural technicalintangible assets, to reduce the cost of agricultural products, improve the quality ofagricultural products, enhance the core competitiveness of agricultural enterprises inmarket competition plays an important role. Income approach as the preferred method ofthe agricultural technology-based intangible assets evaluation, the prediction methods ofevaluation parameters become difficult problems in theoretical research and practicaloperation. In this paper, combined with the particularity of agricultural technology-basedintangible assets and its ability to create income differences in the characteristics of thedifferent stages of the life cycle, to build a dynamic model of evaluation parameterspredicted, solving the expected problem of agricultural technology-based intangibleassets expected revenue and its discount rate.In this paper, agricultural technology-based intangible income approach valuationparameters as the research object to carry out theoretical analysis and empirical research.First, defining the related concepts the agricultural technology-based intangible assets,and analyzed the relationship between the agricultural products and the agriculturaltechnology-based intangible assets, on the basis, this paper expounds the particularityand its value factors of the agricultural technology-based intangible assets. Secondly, theexpected revenue forecast established the basis of agricultural revenue forecasts, Sincethe production of agricultural products subject to uncertain factors affect, such asregional differences, natural risks, hydrological environment and so on, agriculturaltechnology-based intangible assets to agricultural products as the value of the bearing,the ability to generate revenue for the different stages of the agricultural products lifecycle is different, using gray prediction theory to build the agricultural technology-basedintangible product revenue forecast model, solve the problem of predicting under thecondition of uncertain factors to the agricultural technology-based intangible productrevenue, Meanwhile, based on the factors affecting agricultural technology-basedintangible assets value to build the technology sharing rate index system, Put forward thedynamic technology sharing rate based on analytic hierarchy process, and using themethod of technology sharing on agricultural technology-based intangible product revenue, to solve the problem of dynamic forecast about agricultural technology-basedintangible assets excess returns. Against agricultural products by relying on agriculturetechnology-based intangible assets the differences of risk in different life cycle stage,improve the traditional forecasting methods using single discount rate for the amount ofrevenue, using the method of risk accumulation, analysis of the characteristics riskfactors exist differences at different stages of the agricultural products life cycle, thediscount rate in stages prediction was proposed. Finally, through case analysis proves theaccuracy and operability of parameters in the agricultural technical-based intangibleassets evaluation.The proposed for agricultural technical-based intangible assets evaluation ideas andmethods to determine the parameters of income approach, for appraisers to carry out suchbusiness provides a theoretical basis and practical guidance, meanwhile, to the transfer ofagricultural technology-based intangible property, enhance the market competitiveness ofagricultural enterprises have a certain role in promoting.