Study On The Value Assessment Of Managerial Authority Of Cultivated Land

With the rapid development of modern agricultural economy,agricultural production begins to take the road in mechanization and broad scale,and the circulation market of farmland management right gradually expands.The farmland is the means of production for agriculture-related enterprises,and the rent of circulate farmland is the key to the healthy and orderly development of farmland management right circulation,but it's still difficult to accurately assess the farmland value.Rent is the basis to assess the value of farmland management right.In order for farmland management right to be actual and meaningful,it can guide the setting of farmland renting price or take it as mortgage to borrow from financial institutions.So it's necessary to make an assessment about the value of farmland management right.There are four methods for agriculture-related enterprises to obtain the farmland management right,including lease?transfer? valuation for share and pledge.This thesis mainly make a study about lease.And it mainly utilize the income capitalization method,market comparison method,surplus method and coefficient modification method to implement the value assessment of farmland management right,through comparing the differences of farmland management right value under different methods and the advantages and disadvantages among the four methods to confirm the nearest real value of farmland management right.This thesis takes ZF Company as an example.It takes the different method to develop the value assessment of circulated farmland management right and then to get the best method to assess farmland management right.The study result provides references for agriculture-related enterprises to have value confirmation,mortgage and asset reorganization in future but also helps the farmers fully enjoy the revenue brought by circulated farmland use right.