Applied Research On Value Evaluation Method Of Fruit Tree Biological Assets

China's agriculture has always been at the foundation of the national economy,and the solid foundation of agriculture is related to the stability of the country and the vital interests of the people.Due to the rapid development of the economy and the strong support of national policies for agriculture,farmers have been vigorously developing the fruit tree industry.Fruit trees have become the main economic crops in many rural areas,and fruit tree planting has become an important means of increasing farmers' income.At the same time,the rapid development of the economy is accompanied by the development of urban expansion,road construction and other projects.Land acquisition and land transfer projects continue to involve fruit tree compensation.It can be seen that scientifically and impartially assessing the value of fruit trees assets,so that the interests of both parties can be protected together,not only can avoid unnecessary disputes,but also maintain social stability and harmony.This paper firstly based on the research results of domestic and foreign scholars on asset evaluation,biological assets and fruit tree assets.At present,there are many literatures on asset assessment,and there are many research results on biological asset assessment,but the assessment based on fruit tree biological assets is not.More,it has affected the development of the asset assessment industry and the fruit tree industry,so the research direction is derived: the asset assessment method is applied to the value assessment of fruit tree biological assets.Secondly,this paper studies the characteristics of biological assets and fruit trees assets,the basic methods and premise of asset evaluation methods,the purpose and procedures of asset evaluation,and analyzes which asset valuation methods are applicable to each growth period of fruit tree biological assets.In the end,this paper takes Y enterprise Gannan navel orange fruit tree as an example,draws on the relevant scholars' research on the valuation of biological assets,and uses literature analysis method,investigation method,expert consultation method and case analysis method,according to its growth period and particularity,and finally draws The pre-production fruit trees of Y enterprises should use the cost method to evaluate the asset value.The fruit trees in the abundance period should also use the cost method to evaluate the asset value and obtain a reasonable evaluation value.On the basis of combing the asset evaluation method,this paper discusses the suitable evaluation method for the fruit tree asset-navel orange tree as the research object.Based on the growth characteristics of the navel orange tree,the navel orange tree assets of Y enterprise are carried out.The assessment.At the same time,the indivisible characteristics of fruit tree assets and their appendages are proposed.It is concluded that the fruit tree biological assets can not be evaluated by the market method.The fruit trees in the full-yield and pre-production period should use the cost method to evaluate the asset value.Therefore,it is of great significance and significance to study the application of the value assessment method of fruit tree biological assets,to improve the value assessment theory of biological assets and the asset evaluation theory of fruit trees,and to promote the development of fruit tree industry.