DB51T 2858-2021 农业科技成果效益计算方法及规程

DB51四川省市场监督管理局发布I 9 附录E（资料性）农业科技成果效益计算报告 本文件按照GB/T1.1—2020《标准化工作导则第1部分：标准化文件的结构和起草规则》的规定本文件由四川省科学技术厅提出、归口并解释。科学院1984年编制的《农业科技工作的经济评价方法》和全国农牧渔业丰收奖奖励委员会办公室201012规范性引用文件GB/T3533.1-2017标准化效益评价第1部分：经济效益评价通则GB/T3533.2-2017标准化效益评价第2部分：社会效益评价通则GB/T32225-2015农业科技成果评价技GB/T39057-2020科技成果经济价值评YC/T220-2007烟草农业科技成果经济效益计算方法农业科技成果agriculturalscienceandtechnologyachievem实用性等属性的新发现、新理论、新方法、新技术、新工艺、新产品、农业科技成果效益benefitsofagriculturalscientificandtechnologicalachievemen4计算原则应符合国家及地方对科技管理和经济核算等有关方面的法律法综合考虑生产领域和非生产领域效益产生的各个环节，充分反映成果的经济、社会和生态24.4尺度一致原则表1农业科技成果效益计算指标表二级指标说明农业科技成果已推广期带来的如销售收入、新增利税、新等方面的直接纯收益并通过计算其时间价值获得的效益。间接经济效益农业科技成果已推广期对社会和其他主体带来的如节本预测值，农业科技成果进一步推广后预期还可能增加的回的经济损失等价值总额并通过计算其时间价值获得的效益。用于农业科技成果的每1元研制费用，在成果应用于生产后的效益计算期内，平均每年可能为社会新增加的纯收益、节约资源或挽回的经济损失等价值。农业科技成果应用后因提供农产品而起到的维护社会稳定农业科技成果应用后在农业文化保存、乡村中人与自然值。如年接待游客量、研学规模等。农业科技成果应用后在碳达峰、碳中和方面的价农业科技成果应用后在农药化肥减施、能源消耗降低和污的价值。如减施化肥量、减施农药量(次数)、减少农药包装废弃物量、节约能源值、减排臭气、粪污处理量、节水率等。农业科技成果应用后在涵养水源、土壤保持等方面的价值。如6计算方法3=×−−································································(1)——推广期应分摊的研发费用，单位为万元。=∑0×···································································(2)——第年的复利系数。=∑0×·····································································(3)——第年的复利系数。=∑1××································································(4)——第年的复利系数；=×··········································································(5)——缩值系数。=∑0×····································································(6)——第年的复利系数。=−·········································································(7)——经济效益计算年限，单位为年；4ⅇ=ⅇ×−ⅇ−ⅇ································································(8)ⅇ=∑0ⅇ×····································································(9)ⅇ——第年的预期纯收益，单位为万元；——第年的贴现系数。ⅇ=∑1ⅇ×··································································(10)ⅇ——第年的预期推广费用，单位为万元；——第年的贴现系数。ⅇ=∑1×−······························································(11)——第年的复利系数；=······································································(12)——科研单位效益分计系数。=······································································(13)——年经济效益，单位为万元；——经济效益计算年限，单位为年。5=×·····································································(14)——成果有效推广区域内从事该项农业生产人——地区农村平均工资水平，单位为万元/人。=×········································································(15)该指标还可依据农业科技成果推广后的景观人文方面的指标进2=∑×································································(16)——类作物净初级生产量，单位为千克（kg=∑×(1−)····························································(17)——类作物的经济产量，单位为千克（kg）；——类作物的含水率。作物经济产量、经济系数以及含水率数据由成果方提供，部分作物数据可参考附6=××····································································(18)——地区年降雨量；——建造单位规模储水量的水利设施价格，参考《中国水利年鉴》。6.3.16.3.18计算程序与步骤78.1计算程序阶段形成结果计算报表并复核形成报告归档阶段计算数据资料及报告归档8.9形成报告8农业科技成果效益计算报告（详见附录E）应包括成果概况、计算依据与方法、计算目的、效益计农业科技成果计算单位应对成果计算过程的基础数据及相应的数据来源等资料进行专卷归档保存93.1土壤肥料、栽培管理、畜禽饲养、水产养殖、植物4.间接研发费用系数0101123456789注4：其他成本：管理费用、财务费用、销售费用、社会化服务成本和生产托管成本等不便计入直接成本、间接成注6：间接产出：间接应用科技成果产生的收入。包注8：该表数据统计口径应根据成果类型不同做相应调整：一年生作物或畜禽按年计算；一次性收获的多年生作物或畜禽按一个生产周期计算；多次性收获的多年生作物或畜禽按年计算。加工类成果年生产规模较大，为迎合生产人员的记账习惯，此表均登记年投入量与年产出量，后根据年加工规模计算单位规模的年投入与产出注3：推广费用指农业科技成果推广阶段所产生的费用，包括用于示范推广的设施设备费、生产资料费、培训费、注1：研发费用指用于研究阶段的经费投入，不包括生产阶段产生的费