农作物品种权价值评估的实物期权法研究会计学专业论文.docxVIP

本文的创新点是：以农作物品种权为研究对象，从价值构成角度出发，分析了影 本文的创新点是：以农作物品种权为研究对象，从价值构成角度出发，分析了影 响农作物品种权价值的主要因素，且详细阐述了品种权具有的实物期权特征，提出以 实物期权法评估品种权价值的可能性，在国内还属首次。构建了农作物品种权价值评 估的B．S定价模型，扩大了实物期权法在资产评估领域的适用范围。 关键词：实物期权法；品种权；价值评估；无形资产 万方数据 Research Research of Value Assessment of Crop varieties based on real options Au协or：YinPanhong Major：Accounting Tutor：WeiJinghong Abstract Crop varieties is an important intangible asset of agricultural scientific and technological achievements owners，in recent years，the value of crop varieties have become increasingly prominent with the growing competition in domestic and foreign agricultural products．The government has increased the policy support for Agricultural Science and Technology Achievements Transformation，crop varieties trading market becomes more active and the demand for crop varieties assess is also growing，which make it the core and concern issue for both parties how to assess the value of crop varieties scientifically．Domestic and foreign people usually use the three traditional methods， market approach，income approach and cost approach to assess the common assets·But they have many difficulties in applying the three traditional methods because of the particularity of crop varieties，SO the article attempts to adopt Real Options and to explore a new way to assess the value of crop vaileties．The method of real options used to varieties evaluation，will make the value more reasonable，provide a price evidence for agricultural science and technology achievements transfer，accelerate new crops varieties emer economy market，which has both theoretical and practical significance． In this paper，crop varieties for the study，started to explore for its value assessment, analysis of the impact of the value of varieties of factom and valuation models，and ultimately gives the valuation model parameter determination method．Article using the methods of literature research value in the composition of the variety fight and the traditional evaluation method for eval