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随着知识经济的发展,将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。但是,人们对农业科技成果的保护意识淡泊,其价值没有引起足够的重视,导致对农业科技成果价值的评估理论和实践均不完善。农业科技成果作为一项无形资产,首选的评估方法是收益法。基于收益法的基本原理,评估参数中收益额的确定对评估结果至关重要。农业科
With the development of knowledge-based economy, the application of agricultural science and technology achievements into production practice and then into real productive forces have become the inevitable choice for the development of modern agriculture in our country. In recent years, China’s agricultural technology has continuously innovated and improved, and its achievements in agricultural science and technology have been constantly increasing. However, people are indifferent to the protection of agricultural science and technology achievements, and their value has not been given sufficient attention, resulting in the imperfect theory and practice of evaluating the value of agricultural science and technology achievements. Agricultural science and technology achievements as an intangible assets, the preferred method of assessment is the income approach. Based on the principle of the income approach, the determination of the amount of revenue in the valuation parameters is crucial to the assessment. Agricultural Section