植物新品种价值评估——以油菜植物新品种为例  

Value Evaluation of New Plant Varieties:A Case Study of New Varieties of Rapeseed Plants

作　　者：史敏[1] 吴慧仪 罗建[1] 刘雯 Shi Min;Wu Huiyi;Luo Jian;Liu Wen(Business School,Hunan Agricultural University;Social Services,Hunan Agricultural University,Changsha 410128,China)

机构地区：[1]湖南农业大学商学院 [2]湖南农业大学社会服务处,湖南长沙410128

出　　处：《科技管理研究》2023年第17期141-147,共7页Science and Technology Management Research

基　　金：湖南省社会科学基金重大项目“湖南推动种业振兴的比较优势及主攻方向研究(22ZWA005)。

摘　　要：首先对植物新品种价值的形成机制进行剖析,植物新品种价值形成路径包括实验室、中间试验、生产和销售4个环节,衍生出内在价值与外在经济价值,且内在价值对外在经济价值具有驱动作用。然后基于植物新品种价值构建了基于修正市场法的植物新品种价值评估模型。最后基于全国农业科技成果转化中心等平台的已有交易数据,以油菜新品种“宁杂127”为例验证了评估模型的合理性。结果表明,该评估模型能够科学合理地支撑面向市场的新品种估值。The first step is to analyze the formation mechanism of the value of new plant varieties.The value formation path of new plant varieties includes four links:laboratory,intermediate experiment,production and sales,which derive intrinsic value and extrinsic economic value.Intrinsic value has a driving effect on external economic value.Then,based on the value of new plant varieties,a new plant variety value evaluation model based on the modified market method was constructed.Finally,based on the existing transaction data of the National Agricultural Science and Technology Achievement Transformation Center and other platforms,the rationality of the evaluation model is verified by taking the new rapeseed variety"Ningzai 127"as an example.The results show that the evaluation model can scientifically and reasonably support the valuation of market-oriented new varieties.

关 键 词：植物新品种 价值评估 修正市场法 时间调整系数 竞争力调整系数 

分 类 号：F234.4[经济管理—会计学] F32[经济管理—国民经济] G311[文化科学]