摘要
随着市场经济体制的完善,农业产业化的迅速发展,涉及生物资产交易、租赁、抵押、保险等业务越来越多,人们对生物资产现时价值的需求越来越强烈。然而生物资产不同于一般非生物资产,生物资产是活的、具有生命力的经济资源。生物资产的价值随着生物的生命运动轨迹不断变化。因而,生物资产的价值评估理论与方法就要基于资产评估已有的理论与方法进行创新和完善。针对生物资产的特殊性,以何种价值评估理论为基础,如何选择恰当的评估方法,这是当前资产评估领域亟待研究的课题。
本文紧紧围绕生物资产价值评估这一难点问题展开,从生物资产价值形成入手,重点研究生物资产价值评估方法。首先,文章详细回顾了国内外关于生物资产价值评估的研究进展,并进行评述;其次,基于生物资产的特殊性,研究了生物资产价值形成的特殊性,为生物资产价值评估奠定了理论基础;再次,结合生物资产价值评估理论,对已有评估方法的应用范围和条件进行了分析,同时,提出了生物资产价值评估的新方法;最后,甄别了生物资产价值评估方法的选择方案,利用案例进行验证。
本文创新性工作及形成的主要结论如下:
1.得出生物资产价值评估应以劳动价值论为基础结合效用价值论综合评估。通过分析生物资产价值形成,可知生物资产的价值由两部分形成:一部分是劳动投入,即人力,这同一般非生物资产相同;另一部分是自然增殖,即自然生产力,这是生物资产的特性表现。这种特性决定了生物资产价值变动的双向性(表现为生物资产在不同阶段价值的增加和减少)。如果仅以劳动价值论为基础进行评估,则遗漏了自然增殖,一般会低估其价值;如果以效用论为基础进行评估,尽管考虑了生物资产价值形成的双因素(人力和自然生产力),但不同的需求者对同一生物资产的效用评价可能不同,甚至导致同一生物资产价值差异较大。只有两者相结合,遵循生物资产生命运动轨迹,才能准确、客观、公正、全面地反映生物资产的“真实”价值。
2.得出不同评估方法在生物资产价值评估中的适用范围。通过对各种评估方法应用条件的分析,得出市场法主要适用于畜禽资产及花卉的价值评估,运用市场法最重要的是选择类似的参照物和设置恰当的调整系数;收益法主要适用于生产性生物资产的价值评估,运用收益法的关键是确定被评估资产的预期收益额、折现率、收益期限;成本法主要适用于幼年期生物资产价值评估。对于无法利用市场法、收益法等方法进行评估的生物资产,亦可选择成本法确定其价值。
3.提出评估生物资产价值的特殊方法——生物经济模型法。市场法和收益法评估生物资产价值的适用范围有限,成本法评估生物资产价值时无法合理体现生物资产的自然增殖。针对这种情况,遵循生物资产生长发育规律,提出评估生物资产价值的生物经济模型法。
4.得出生物资产价值评估方法的选择方案。通过对各种评估方法的比较分析,得出:农作物资产中花卉存在活跃市场,可以选择市场法,少数牧草可以选择收益法,大部分农作物资产应采用成本法或生物经济模型法进行价值评估;存在交易市场的林木资产可选择市场法,经济林资产可选择收益法,幼龄林可选择成本法,处在非幼龄期的消耗性林木资产可选择生物经济模型法;畜禽资产交易活动非常活跃,可以选择市场法,生产性畜禽资产也可以选择收益法,幼龄畜禽资产可以选择成本法,处在非幼龄期的消耗性畜禽资产可以选择生物经济模型法;渔业生物资产基本不存在活跃市场,一般不选择市场法。亲鱼资产可采用收益法,绝大部分的渔业生物资产应该采用成本法或生物经济模型法进行价值评估。
With the improvement of market-based economy system and fast development of the agricultural industrialization, businesses relating to biological asset such as transaction, leases, mortgages and insurances are getting larger. Also, the demand for present value of biological asset is becoming stronger. However, biological assets which are different from Industrial Products have wide application. The values of biological asset change all the time as the changes of biological life trajectories. Thus, the theory and methods of value appraisal need to be based on the theory and methods of the assets appraisal itself and its creation and improvement. For the specialization of biological asset, how to choose the value appraisal theory to be the foundation and how to select the appropriate critical methods become new tasks of the present assets appraisal.
The central theme of this dissertation is to research and analyze the appraisal methods of biological asset by starting from the formation of biological asset. First of all, the dissertation reviewed in details about biological asset progress from both dometical and international perspectives. Secondly,analysis of special formation of biological asset which are based on its specialization. This step laid the academic foundation for appraising futher biological asset appraisal. Thirdly, this dissertation put a detailed analysis on the field of applications and conditions by implementing the current biological asset appraisal theories. At the same time, new methods have been suggested. Finally, the dissertation provides a reference on the choice of appraisal methods.
The main conclusions of the dissertation are as follows:
1. Draw the conclusion that biological asset should be combined utility theory of value with labor theory of value. By analyzing the formation of the value of biological asset, we can know that the value of biological asset are formed by the two parts, one is the labor input, which is the same with the general non-biological asset. The other is the natural proliferation, which is the characteristic of biological asset natural productivity. This feature determines the change of value of biological asset is a two-way aspects (showed the value of biological asset increase and decrease at different stages). If the appraisal theory of biological asset is only based on the labor theory of value, and the characteristics of biological asset are ingoring and the part of the natural proliferation are missing, it will underestimate its value generally. If the appraisal only based on the utility theory of value, although two factors of the formation of the value of biological asset( Human and natural productivity) are considered, but due to the utility is consumer subjective tasets,different consumers will lead to the tasets variability.so,the value will variated largerly.As a result, it is better to combine two theories together, follows the life trajectory of biological asset, the "true" value of biological asset can be accurate, objective, impartial and comprehensive reflected.
2. Obtain the applicable scope of different appraisal methods in the biological asset valuation. Through the analysis of various appraisal methods application conditions, market method is mainly used in the assets appraisal of flowers and livestock. The most important application of market method is to select the similar references and set the appropriate adjustment coefficients. Return method is mainly applicable to the productive biological assets valuation. The key of using return method is to ensure the amount of expected profit, the discount rate and the earnings period of appraisal assets. Cost method is mainly applied to the assets valuation of infancy biological assets. For the methods that cannot be utilised for the biological asset, such as market method and return method, it is suggested to choose the cost method to determine its value.
3. Propose a new method to appraisal the biological asset. There are some flaws to appraisal the biological assets if market method, cost method and return method are used. It is because that the nature of biological asset was not reflected. So, there should be a new method to adapt to the characteristics of biological asset, which is Bio-economic Model.
4. Offer some references on the choices of appraisal methods. Conclusions can be drew through comparative analysis of various appraisal procedures as following:If there is an active market in agricultural assets, the market method can be used, such as flowers, forestry assets, livestock,and poultry assets. Return method can be used to appraisal the value of forage, economic forest assets,Bearer biological asset and parent fish biological assets. Bio-economic model method can be used to appraisal the value of corp assets, consumable forestry assets, consumable livestock and poultry assets and fish assets.
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