The Research On Assets Appraisal Technology Of Tea Garden In Wuyi Mountain

The article aims to explore optimization of assessment techniques for resource assets of tea garden. In accordance with the basic principles of asset valuation of forest resources. In this paper, in accordance with the basic principles of asset valuation of forest resources, combined with the characteristics of their own tea plantation resource assets, systematically elaborates and analyzes the application conditions and process steps the tea plantation resource assets in the assessment by market approach, income approach, and cost approach. In the Wuyi Mountain tea Resources Assets as an example, to explore and analyze the practical application of the above three methods in tea resource property evaluation. Base on the limitations of the income approach and the cost approach and the inclusiveness of market approach, using two assessment programs to assess and analyze tea resources assets of Wuyi mountain. Used weighted average method to replace arithmetic average, and introduced gray relational analysis method and analytic hierarchy process to determine the Weight values of references. Combined with the growth characteristics of tea put forward thinking segments and regression analysis to establish the model of output, further enrich forest resources assets assessment technology in the tea garden asset evaluation. Its purpose is to improve work efficiency, accuracy and objectivity in assets assessment of tea. And provide technical support for the development of tea industry. According to yield forecast model to determine economic maturity and Number of mature age of tea. It provides real data for the operators to optimal management scientific production. The main results of this study are as follows:1、This paper systematically studied the principle and application of market approach, income approach, and cost approach. And it made technical improvements in market approach and income approach, making the results more convincing.2、This paper determines evaluation result by the weighted average method in the market approach, and determines weight values by gray correlation method and AHP. Gray correlation method is the use of the development trend of the various adjustment coefficients measure the degree of association among the adjustment factor. So that the evaluation results more objective and effective. The superiority of AHP is particularly evident in the number of imperfect situation.3、This paper introduces the thinking segment analysis, and combines regression analysis to build a more rational production forecast model.4、Workers need carefully survey economic indicators when we use income approach, becauseThis study found economic indicators exist significant effect for evaluation result in the income approach.5、This paper determines the economic maturity and number of mature age by yield model to help managers make informed decisions.In summary, this study was based on the basic principles and methods of forest resource assets evaluation, combined the particularity of tea resource assets. It deep discuss the application of the cost method, income method, market method in tea resource asset evaluation. At the same time, I put forward my own point of view. And determined annual production and mature age of tea garden by yield model. It has certain reference value for completing assessment techniques of tea resources assets and better managing and using tea resources.