摘要：On the basis of describing the connotation of agricultural intangible asset and cost method, the technical ideas of appraising by cost method are introduced. The article analyzes the advantages (simple appraisal principle and easy to understand and grasp; overall consideration of various factors related to appraisal result value) and disadvantages (high appraisal cost; difficult to appraise and grasp various appraisal factors) of appraising by cost method. The article also summarizes the precondition of appraising by cost method: it is applicable to appraise the agricultural intangible asset which can be reproduced and afresh developed. Based on the cognition of agricultural intangible asset and the relevant rules of Ministry of Finance on appraisal of intangible asset by using cost method, the model of appraising agricultural intangible asset by cost method is constructed. That is: agricultural intangible asset value = replacement cost of agricultural intangible asset ×newness rate + opportunity cost of agricultural intangible asset. Determine and analyze parameters of the model, in order to offer references for appraisers to appraise agricultural intangible asset value more reasonably.
