摘要
通过对作物种质资源的价值评估与核算的维度与要素的分析,提出了作物种质资源价值评估与核算理论的基本框架,初步建立起了包括作物种质资源的实物量核算、价值量核算和质量指数核算、个体核算和总体核算、数量向量核算、质量向量核算在内的多维度作物种质资源价值评估核算体系。作物种质资源的数量向量核算,首先建立种质资源的账户,以反映资源的增减量,通过作物种质资源的现行市场或既往市场价格构成因素,采取对比法、成本法和收益还原法等不同的核算方法进行价值核算;作物种质资源的质量向量的核算评估,包括质量因子核算以及遗传多样性的评估,具体采用DTOPSIS法进行多效应作物种质资源基准价值核算,运用统计学的方差分析方法和分子水平上遗传多样性相关参数的度量,进行遗传多样性评价。
Based on crop germplasm resources evaluation and the analysis of dimensions on crop germplasm resources accounting, this paper put forward the basic theoretical framework of crop germplasm resources value evaluation and accounting, primarily established multi-dimensional crop germplasm resources value evaluating and accounting system, which includes the methods of physical accounting, value accounting and quality index accounting, individual accounting and total accounting, quantity vector accounting and quality vector accounting. For quantity vector accounting of Crop germplasm resources, firstly, open the germplasm resources account to reflect the in-creased or reduced quantity of the resources, then, according to the price construction factors of the current (past) market of crop germplasm resources, such different accounting approaches as contrast method, cost method, income method, etc. are adopted. For quality vector accounting of crop germplasm resources, including quality factor accounting and genetic diversity evaluating, DTOPSIS method is adopted to make multi-effective preferred value accounting of crop germplasm resources, and variance analysis method and genetic diversity corresponding parameters measurement on the level of molecular are used to evaluate genetic diversity.
出处
《植物遗传资源学报》
CAS
CSCD
2008年第1期90-95,共6页
Journal of Plant Genetic Resources
基金
国家社科基金项目(07BZX062)
关键词
作物种质资源
价值
价值评估体系
Crop germplasm resources
Value
Value accounting system