【作者】 李小娟；

【导师】 王淑珍；

【作者基本信息】 河北农业大学 ， 农业经济管理， 2004， 硕士

【摘要】 农业无形资产是农业资产的重要组成部分，随着科学技术的不断发展和运用，具有行业特征的农业无形资产的种类和数量迅速增多，占农业总资产的比例不断攀升，在农业经济发展中的作用越来越大，必将成为知识经济时代农业的主要经济资源。然而长期以来，由于我国对农业无形资产保护意识淡薄，重视程度不够，再加上农业无形资产评估的滞后性，致使我国这个农业大国非但挤不进世界农业强国之列，还导致了农业无形资产的大量流失，给国家和人民财产造成重大损失，已到了令人痛心疾首的地步。而农业无形资产评估对鉴定农业无形资产自身的内在价值；对防止我国的农业无形资产继续流失；对农业无形资产的创建和运用；对农产品价值的提升和实现；对促进农业的产业化经营、集约化经营、国际化经营；对实现农业的现代化等起着至关重要的作用。在知识经济时代，对农业无形资产进行评估是我国评估界面临的一个技术难度较高，知识要求较广全新的评估领域，这不仅是市场经济发展的需要，更是社会发展的必然趋势。本文在借鉴现有的国内外有关农业无形资产研究的基础上，采用定性分析与定量分析相结合、理论分析与评估实践相结合的方法，首先从农业无形资产概念的界定入手，进而分析了农业无形资产的类型、特点以及农业无形资产评估的概念、特点，并在此基础上，对农业无形资产评估的理论基础进行深入研究，提出了农业无形资产评估的理论依据，基本假设，评估原则，为农业无形资产评估方法的选择奠定了理论基础。接着在定性分析的基础上，提出了适合于农业无形资产评估的基本方法：成本法、收益现值法、比例法，构建了农业无形资产评估模型，并对模型中重要参数的选择进行分析和探讨。最后通过评估案例对在农业无形资产评估中应用较多的收益现值法评估模型的可行性进行了验证。本文不仅为今后在我国更为广泛地开展农业无形资产评估研究提供理论支持和参考，还对农业无形资产评估实践具有一定的指导意义，这对增强我国农业的国际竞争力及我国农业走向世界奠定了基础。更多还原

【Abstract】 The agricultural intangible assets is an important components of agricultural assets, with the constant development and exertion of science and technology, the kind and quantity of agricultural intangible assets with the trade characteristic increase rapidly, occupying the proportion of total assets of agriculture rising constantly, the effect is greater and greater in agricultural economic development, will become agricultural main economic resources in era of knowledge-economy. But for a long time, because our country protects consciousness faintly to the agricultural intangible assets, attention degree is not enough, in addition, the lagging of agriculture’s invisible assets evaluation, leading our large agricultural country not only getting into the agricultural powerful country of the world, also cause the cosmically decrease of the agricultural intangible assets and great losses to country and people’s property, having already reached the stage of making people bitter. However, agriculture’s invisible assets appraisal to identify the inherent value of the agricultural intangible assets, to prevent maintaining the loss of the agricultural intangible assets in our country, to the establishment and application of the agricultural intangible assets, to the promotion and realization of the value of agricultural products, To promote the industrialization, intensive, internationalization management of the agriculture, to realize the modernization of agriculture, etc. plays an essential role. In the era of knowledge-economy, to evaluate agricultural intangible assets is a technology that is more difficult and knowledge that requires wider and brand-new assessment field which in assesses circles of our country faces, this is not merely a need of economic development of market, moreover it is the inevitable trend of the social development. This text is on the basis of extracting experience from existing domestic and international relevant agriculture intangible assets to study, adopts qualitative analysis and combining with quantitative analysis, the theory analyses and combining with appraisal practice together, at first, confirms the definition of agriculture’s intangible assets concept, and then has analyzed the type, concept of the agricultural intangible assets and the type, concept, characteristic of the agriculture’s invisible assets evaluation, and on this foundation, this text carries on further investigation on theoretical foundation of agriculture’s invisible assets appraisal, has bring forward the theoretical foundation of agriculture’s invisible assets assessment,basal supposing, appraisal principle, has established the theoretical foundation for the choice of agriculture’s invisible assets assessment method. Then on the basis of qualitative analysis, this thesis has put forward the basic method that suit agriculture’s invisible assets assessment: cost method, current value of the income method, proportion method, structures agriculture’s invisible assets assessment model, and carries on analysis and discussion to the choice of the important parameter in the model. At last, through assessing case to prove the feasibility of current value of the income method models that uses more in agriculture’s invisible assets appraisal finally. This text not only offers theory support and consult for widely studying agriculture’s invisible assets assessment in our country in the future, also has certain direction significance to agriculture’s invisible assets evaluation practice, this has established the foundation to strengthen the international competitiveness and walk up to the word of the agriculture in our country.更多还原