Consumable biological assets refer to biological assets held for sale or harvested as agricultural products in the future, including growing field crops, vegetables, timber forests and livestock for sale.
Productive biological assets refer to biological assets held for producing agricultural products, providing services or renting, including economic forests, firewood forests, livestock production and draught animals.
Public welfare biological assets refer to biological assets with protection and environmental protection as the main purpose, including windbreak and sand fixation forests, soil and water conservation forests and water conservation forests.
Resource class value evaluation
The value evaluation of resources mainly includes the following aspects:
(1) Forest resource value evaluation. China's Asset Appraisal Association has not yet formulated relevant regulations on biological asset appraisal. 1996, the former State-owned Assets Administration Bureau and the Ministry of Forestry formulated the Specification for Forest Resource Assets Appraisal (Trial) (hereinafter referred to as the Specification) in order to adapt to the development of forest resource assets appraisal in China, standardize the work of forest resource assets appraisal and protect the legitimate rights and interests of owners, operators and users of forest resource assets. According to "People's Republic of China (PRC) Forest Law", "Measures for the Administration of State-owned Assets Appraisal" and the notice of the Ministry of Forestry and the State-owned Assets Appraisal Administration, etc. , the procedures and basic methods of forest resource assets evaluation are specified in detail, and the evaluation of forest assets, woodland assets, forest landscape assets and the assets of forestry enterprises and institutions as a whole is specified in detail, thus standardizing the evaluation behavior of forest resource assets. From the perspective of large-scale forest resources, economic forests also belong to the category of biological assets. This specification points out the evaluation procedures and methods of trees, woodland, forest landscape and overall forestry enterprises and institutions in forest resources.
Hou et al. (2005) comprehensively evaluated the value of China's forest resources for the first time, calculated the value of ecological services, that is, the economic value of water conservation, wind and sand fixation and air purification, and came to the conclusion for the first time that these three environmental values of forests are far greater than the value of standing trees, which further improved the theory of forest resources value accounting. Wang Qiang (2006), according to the particularity of forest resource assets and the complexity of factors affecting the value of forest resource assets, introduced in detail the specific evaluation methods of various forest resource assets, including market transaction price comparison method, market price inversion method, annual net income present value method, annuity capitalization method, harvest present value method, replacement cost method, continuous job number method and historical cost adjustment method, and emphatically introduced the discount rate and quality adjustment coefficient that should be considered when applying the income present value method. This study also introduces the application of various evaluation methods according to different types. Among them, the application of evaluation methods and influencing factors involved in forest asset evaluation are introduced in detail from timber forest, economic forest, bamboo forest, shelter forest and special forest protection. He Mengyuan and Ma Hui (2006) pointed out that according to the characteristics of biological assets, expendable biological assets are evaluated by replacement cost method and market reverse amortization method, and the evaluation method of productive biological assets is determined according to the growth stage. Zou Jichang (2006) used the income present value method to evaluate timber forest assets, gave the evaluation parameters and formulas, and explained the theoretical basis of adopting the income present value method. Xie Dexin (2006) proposed that economic forests should be evaluated according to the pre-production, initial production, high-yield and low-yield periods, and pointed out that the cost method is mainly applicable to the pre-production period, and the market method is theoretically applicable to any long-term period, but the lack of preconditions at this stage limits the practical application of this method in the asset evaluation practice of economic forests. The income period of economic forest accounts for the largest proportion in the whole life of economic forest, so the asset evaluation of economic forest is mainly based on income method.
(2) Evaluation of the economic value of forest biodiversity. Zhang Ying, a professor in Peking University, used market price method, opportunity cost method and willingness to pay method to calculate the value of forest biodiversity in China, and got the result of the value of forest biodiversity in China. Wu Huohe (2006) thinks that different forest biodiversity assets need different measurement and evaluation methods, mainly adopting market price method, substitute market method and simulated market method (virtual market method). In order to improve the evaluation efficiency and the accuracy and credibility of the evaluation results, on the basis of summarizing the research and application progress of biodiversity information system at home and abroad, an intelligent expert-aided system for forest biodiversity asset value evaluation based on expert knowledge was tried to be designed. Moreover, the literature also lists the value evaluation of forest biodiversity biological assets in Longqishan Nature Reserve, and evaluates the direct physical resource assets from the perspective of wood output value evaluation and forest by-product output value evaluation, in which forest by-products adopt market value method. Li Yinxia (2002) took Qilian Mountain Nature Reserve as an example, and discussed the economic value evaluation of forest biodiversity from two aspects: direct use value evaluation method and indirect use economic value evaluation method.
(3) Evaluate the value of germplasm resources. Crop germplasm resources, also known as crop genetic resources, are an important part of biodiversity. Zhu Caimei (2006) systematically studied the value concept, value attributes, value characteristics, value classification, value connotation and value evaluation methods of crop germplasm resources, systematically discussed the value composition classification and evaluation methods of crop germplasm resources, and put forward the principles and basis for the value evaluation of crop germplasm resources. It involves the application of market method, the basic method of asset evaluation.
(4) Orchard assets evaluation. Rong Shu (1998), based on the investigation and study of orchards, according to the characteristics of orchards, the industry risks faced by orchard management and the factors involved in orchard time value compensation, concluded that the replacement cost method and present value method should be adopted in orchards.
From the above analysis of the research status of domestic biological assets valuation, we can see that the concept definition of biological assets has basically reached a * * * understanding from the accounting point of view. Because of the different ways and methods of studying the problem, there is still controversy about the classification of biological assets. At present, there is no complete agricultural assets evaluation standard in China. From the perspective of biological assets, there are many literatures about evaluating the economic value of plants, including economic forests and forest by-products, but there are no evaluation methods and influencing factors of other plants, such as vegetables, cash crops and food crops. However, there is little research on the theory and method of animal evaluation.