农业科技成果转化过程中的价值评估问题研究

发布时间：2018-01-13 21:09

  本文关键词：农业科技成果转化过程中的价值评估问题研究　出处：《河北农业大学》2015年硕士论文　论文类型：学位论文

  更多相关文章： 农业科技成果 价值评估 成本法 市场法 收益法

【摘要】：随着知识经济的发展,农业科技成果应用于生产实践进而转化为现实生产力已经成为我国现代农业发展的必然选择。近年来,我国农业技术不断创新和进步,取得的农业科技成果不断增多。农业科技成果的转化是推动我国农业发展和实现农业现代化的关键。而我国农业科技成果的转化率不高,正在影响着我国农业的发展。在农业科技成果转化中的交易环节中,需要对农业科技成果进行价值评估来确定交易转化价格。农业科技成果价值评估困难是影响农业科技成果转化的重要因素。本文以农业科技成果转化价值评估问题为研究对象,旨在为农业科技成果转化中的价值评估问题提供依据。首先对农业科技成果及农业科技成果转化的相关概念问题进行界定,并对农产品与农业科技成果的关系进行分析,在此基础上阐述了农业科技成果的特殊性及其转化模式。通过对上述问题的分析,提出农业科技成果转化中价值评估的方法。资产评估的传统方法为成本法、市场法和收益法,结合农业科技成果的特点,才能将三种方法都应用到农业科技成果的价值评估中。在本文里,对三种方法参数的涵义及计算方式进行了详细的阐述,同时融入了多种数学方法和模型对其进行精准的预测。针对农业科技成果这类特殊的无形资产,本文首先分析了农业科技成果的概念、分类、转化特征以及转化模式,进而对资产评估的传统方法进行了针对性的改进,并且更加深入地研究了方法中参数的选择和取得,使这些方法在评估农业科技成果的价值的实务中更加具有可操作性。针对收益法评估农业科技成果时的收益额参数中农产品销售收入的预测,将灰色模型和成长曲线作为预测模型,并结合农业科技成果的生命周期,使预测结果更加科学和精确。本文提出针对农业科技成果价值评估参数确定的思路和方法,对评估师开展此类业务提供了理论依据和实践指导,同时对农业科技成果转化、加速农业发展具有促进作用。
[Abstract]:With the development of knowledge economy, the application of agricultural scientific and technological achievements in production practice has become an inevitable choice for the development of modern agriculture in China. In recent years, the agricultural technology of our country has been innovating and making progress. The transformation of agricultural scientific and technological achievements is the key to promote agricultural development and realize agricultural modernization in China, but the conversion rate of agricultural scientific and technological achievements in China is not high. Is affecting the development of agriculture in China. In the transformation of agricultural scientific and technological achievements in the transaction link. It is necessary to evaluate the value of agricultural scientific and technological achievements in order to determine the transaction conversion price. The difficulty of value evaluation of agricultural scientific and technological achievements is an important factor affecting the transformation of agricultural scientific and technological achievements. Entitled object of study. The purpose of this paper is to provide the basis for the value evaluation in the transformation of agricultural scientific and technological achievements. Firstly, the concept of agricultural scientific and technological achievements and the transformation of agricultural scientific and technological achievements are defined. Based on the analysis of the relationship between agricultural products and agricultural scientific and technological achievements, the particularity and transformation mode of agricultural scientific and technological achievements are expounded. The traditional methods of asset evaluation are cost method, market method and income method, combining with the characteristics of agricultural scientific and technological achievements. In order to apply the three methods to the value evaluation of agricultural scientific and technological achievements. In this paper, the meaning and calculation methods of the three methods parameters are described in detail. At the same time, a variety of mathematical methods and models to accurately predict the agricultural scientific and technological achievements such as such special intangible assets, this paper first analyzed the concept of agricultural scientific and technological achievements, classification. Transformation characteristics and transformation model, and then the traditional method of asset evaluation has been targeted improvement, and more in-depth study of the selection and acquisition of parameters in the method. These methods are more operable in the practice of evaluating the value of agricultural scientific and technological achievements. The grey model and growth curve are taken as the prediction model, and the life cycle of agricultural scientific and technological achievements is combined. To make the forecast more scientific and accurate. This paper puts forward the thinking and method to determine the value evaluation parameters of agricultural scientific and technological achievements, which provides theoretical basis and practical guidance for appraisers to carry out this kind of business. At the same time, the transformation of agricultural science and technology to accelerate the development of agriculture has a role in promoting.
【学位授予单位】：河北农业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F323.3

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本文编号：1420539