成本法评估农业无形资产价值探析

在简述农业无形资产和成本法的内涵的基础上，介绍了成本法评估的技术思路，分析了成本法评估的优点（评估原理简单，易于理解和掌握；能全面地考虑影响评估结果值的各种因素）和缺点（评估成本较高；各种评估因素难以估量和把握），概述了应用成本法评估的前提条件：适用于那些可复制、可重新研制开发的农业无形资产的评估。基于对农业无形资产成本的认知和财政部运用成本法对无形资产评估的相关规定，构建了农业无形资产成本法评估模型：农业无形资产的评估值=农业无形资产重置成本X成新率＋农业无形资产的机会成本，确定和分析了模型中个参数，以期为评估人员更加合理地估算农业无形资产的价值提供参考。

Analysis of Appraising Agricultural Intangible Asset Value by Cost Method

On the basis of describing the connotation of agricultural intangible asset and cost method,the technical ideas of appraising by cost method are introduced.The article analyzes the advantages (simple appraisal principle and easy to understand and grasp; overall consideration of various factors related to appraisal result value) and disadvantages (high appraisal cost; difficult to appraise and grasp various appraisal factors) of appraising by cost method.The article also summarizes the precondition of appraising by cost method:it is applicable to appraise the agricultural intangible asset which can be reproduced and afresh developed.Based on the cognition of agricultural intangible asset and the relevant rules of Ministry of Finance on appraisal of intangible asset by using cost method,the model of appraising agricultural intangible asset by cost method is constructed.That is:agricultural intangible asset value=replacement cost of agricultural intangible asset×newness rate + opportunity cost of agricultural intangible asset.Determine and analyze parameters of the model,in order to offer references for appraisers to appraise agricultural intangible asset value more reasonably.