库尔勒香梨生物资产确认与计量的探究

Research on Recognition and Measurement of Biological Assets of Korla Fragrant Pear

库尔勒香梨栽培面积和产量逐年增长,加大了对香梨生物资产价值确定的需求。由于生物资产的多样性以及香梨生物资产的价值随着香梨不同生长阶段的生物资产自然增殖的特殊性,如何对其价值进行合理评估,成为库尔勒香梨产业急需解决的问题。结合香梨的生长特征,针对香梨的不同生长阶段,采用不同的计量方法对香梨的生物资产价值进行计量,以合理地评估香梨生物资产的内在价值。

The cultivated area and yield of Korla Fragrant pear increased the demand for the value of biological assets of pear. Because of the diversity of biological assets and the value of biological assets of Korla Fragrant pear with the special growth of biological assets at different stages of pear, the rational evaluation of its value had become an urgent problem to be solved in Korla Fragrant pear industry. Based on the growth characteristics of pear, the value of biological assets of pear was measured by different measurement methods for the different growth stages of pear, and the intrinsic value of pear biological assets was evaluated reasonably.