农业生物资产抵押价值评估方法研究

Research on Evaluation Method of Mortgage Value of Agricultural Biological Assets

积极将农业生物资产引入抵押担保范畴,对于有效拓宽新型农业经营主体融资渠道、激活农村金融市场、解决“三农”发展资金约束有重要作用和意义。论文在厘清农业生物资产抵押价值评估方法的基础上,以果树类和畜禽类生物资产为例,通过市场法、成本法、收益法和生物经济模型对其抵押价值进行评估。结果表明,农业生物资产具有抵押价值,可成为金融机构抵押标的物的新选择。据此,提出积极开展农业政策性保险,适当引入农业商业保险;加强信息化、智能化和数字化的现代农业建设,完善风险防控;完善农业生物资产抵押相关法律、法规,营造良好金融生态环境等建议。

Actively introducing agricultural biological assets into the scope of mortgage guarantee plays an important role and significance in effectively broadening the financing channels of agricultural operating subjects,activating the rural financial markets and solving the development fund constraints of"agriculture,rural areas and farmers".In this paper,on the basis of analyzing the evaluation method of mortgage value of agricultural biological assets,taking fruit trees,livestock and poultry biological assets as examples,the value of agricultural biological assets is evaluated by market method,cost method,income method and bioeconomic model.The results show that agricultural biological assets have collateral value and can be a new choice for financial institutions to pledge the subject matter.Based on this,the paper puts forward to develop agricultural policy insurance appropriately;introduce agricultural commercial insurance actively;strengthen information,intelligent and digital modern agriculture construction;improve risk prevention and control;improve relevant laws and regulations;create a good financial ecological environment and other suggestions.