Study On Appraisal Methods Of Agricultural Intangible Assets

With the continuous performance of market economy, China made a great progress of becoming the member of WTO. As the market economy has been promoted deeply, it has been and will become widespread for the transfer of agricultural intangible assets. So an appraisal for agricultural intangible assets is needed. In this situation, it is necessary to study the appraising methods of agricultural intangible assets.At present, it is backward in some extent of china's study on agricultural intangible assets. In some other countries, some economic parameters are offered by governmental and non-governmental organizations such as coefficient β. But in China, it is not available. It caused the limitation of application of appraisal methods. Nowadays there are many defects in the appraisal of agricultural intangible assets, for example, the forecast of appraisal parameter is not scientific, the appraisal method is less, and it is imperfect for the general intangible assets appraisal methods applying to agricultural intangible assets appraisal. The purpose of this study is to improve the appraisal methods of agricultural intangible assets and make them more scientific.Research methods applied this study are as follow: firstly, collecting data and take advantage of the theory analysis to study the present situation of appraisal of intangible assets and agricultural intangible assets. Secondly, inductive method is used to induce the defects which lies in the appraisal of agricultural intangible assets at the moment. Thirdly, applying contrast methods to make out specific measures used to remedy the defects. Fourthly, it employs both qualitative and quantitative analysis methods to study forecast ways with the use of parameter and its application in agricultural intangible assets appraisal. At the last part, case analysis is used.This study improved the agricultural intangible assets appraisal methods and made them more scientific in some degree through three point of views: the betterment of factors concerning the assets appraisal, more scientific forecast methods application and other new methods application. At the same time, it decreases the professional risk of the assets appraisers.