DB51T 2858-2021 農(nóng)業(yè)科技成果效益計算方法及規(guī)程

DB51四川省市場監(jiān)督管理局發(fā)布I 9 附錄E（資料性）農(nóng)業(yè)科技成果效益計算報告 本文件按照GB/T1.1—2020《標準化工作導(dǎo)則第1部分：標準化文件的結(jié)構(gòu)和起草規(guī)則》的規(guī)定本文件由四川省科學技術(shù)廳提出、歸口并解釋。科學院1984年編制的《農(nóng)業(yè)科技工作的經(jīng)濟評價方法》和全國農(nóng)牧漁業(yè)豐收獎獎勵委員會辦公室201012規(guī)范性引用文件GB/T3533.1-2017標準化效益評價第1部分：經(jīng)濟效益評價通則GB/T3533.2-2017標準化效益評價第2部分：社會效益評價通則GB/T32225-2015農(nóng)業(yè)科技成果評價技GB/T39057-2020科技成果經(jīng)濟價值評YC/T220-2007煙草農(nóng)業(yè)科技成果經(jīng)濟效益計算方法農(nóng)業(yè)科技成果agriculturalscienceandtechnologyachievem實用性等屬性的新發(fā)現(xiàn)、新理論、新方法、新技術(shù)、新工藝、新產(chǎn)品、農(nóng)業(yè)科技成果效益benefitsofagriculturalscientificandtechnologicalachievemen4計算原則應(yīng)符合國家及地方對科技管理和經(jīng)濟核算等有關(guān)方面的法律法綜合考慮生產(chǎn)領(lǐng)域和非生產(chǎn)領(lǐng)域效益產(chǎn)生的各個環(huán)節(jié)，充分反映成果的經(jīng)濟、社會和生態(tài)24.4尺度一致原則表1農(nóng)業(yè)科技成果效益計算指標表二級指標說明農(nóng)業(yè)科技成果已推廣期帶來的如銷售收入、新增利稅、新等方面的直接純收益并通過計算其時間價值獲得的效益。間接經(jīng)濟效益農(nóng)業(yè)科技成果已推廣期對社會和其他主體帶來的如節(jié)本預(yù)測值，農(nóng)業(yè)科技成果進一步推廣后預(yù)期還可能增加的回的經(jīng)濟損失等價值總額并通過計算其時間價值獲得的效益。用于農(nóng)業(yè)科技成果的每1元研制費用，在成果應(yīng)用于生產(chǎn)后的效益計算期內(nèi)，平均每年可能為社會新增加的純收益、節(jié)約資源或挽回的經(jīng)濟損失等價值。農(nóng)業(yè)科技成果應(yīng)用后因提供農(nóng)產(chǎn)品而起到的維護社會穩(wěn)定農(nóng)業(yè)科技成果應(yīng)用后在農(nóng)業(yè)文化保存、鄉(xiāng)村中人與自然值。如年接待游客量、研學規(guī)模等。農(nóng)業(yè)科技成果應(yīng)用后在碳達峰、碳中和方面的價農(nóng)業(yè)科技成果應(yīng)用后在農(nóng)藥化肥減施、能源消耗降低和污的價值。如減施化肥量、減施農(nóng)藥量(次數(shù))、減少農(nóng)藥包裝廢棄物量、節(jié)約能源值、減排臭氣、糞污處理量、節(jié)水率等。農(nóng)業(yè)科技成果應(yīng)用后在涵養(yǎng)水源、土壤保持等方面的價值。如6計算方法3=×??································································(1)——推廣期應(yīng)分攤的研發(fā)費用，單位為萬元。=∑0×···································································(2)——第年的復(fù)利系數(shù)。=∑0×·····································································(3)——第年的復(fù)利系數(shù)。=∑1××································································(4)——第年的復(fù)利系數(shù)；=×··········································································(5)——縮值系數(shù)。=∑0×····································································(6)——第年的復(fù)利系數(shù)。=?·········································································(7)——經(jīng)濟效益計算年限，單位為年；4?=?×????································································(8)?=∑0?×····································································(9)?——第年的預(yù)期純收益，單位為萬元；——第年的貼現(xiàn)系數(shù)。?=∑1?×··································································(10)?——第年的預(yù)期推廣費用，單位為萬元；——第年的貼現(xiàn)系數(shù)。?=∑1×?······························································(11)——第年的復(fù)利系數(shù)；=······································································(12)——科研單位效益分計系數(shù)。=······································································(13)——年經(jīng)濟效益，單位為萬元；——經(jīng)濟效益計算年限，單位為年。5=×·····································································(14)——成果有效推廣區(qū)域內(nèi)從事該項農(nóng)業(yè)生產(chǎn)人——地區(qū)農(nóng)村平均工資水平，單位為萬元/人。=×········································································(15)該指標還可依據(jù)農(nóng)業(yè)科技成果推廣后的景觀人文方面的指標進2=∑×································································(16)——類作物凈初級生產(chǎn)量，單位為千克（kg=∑×(1?)····························································(17)——類作物的經(jīng)濟產(chǎn)量，單位為千克（kg）；——類作物的含水率。作物經(jīng)濟產(chǎn)量、經(jīng)濟系數(shù)以及含水率數(shù)據(jù)由成果方提供，部分作物數(shù)據(jù)可參考附6=××····································································(18)——地區(qū)年降雨量；——建造單位規(guī)模儲水量的水利設(shè)施價格，參考《中國水利年鑒》。6.3.16.3.18計算程序與步驟78.1計算程序階段形成結(jié)果計算報表并復(fù)核形成報告歸檔階段計算數(shù)據(jù)資料及報告歸檔8.9形成報告8農(nóng)業(yè)科技成果效益計算報告（詳見附錄E）應(yīng)包括成果概況、計算依據(jù)與方法、計算目的、效益計農(nóng)業(yè)科技成果計算單位應(yīng)對成果計算過程的基礎(chǔ)數(shù)據(jù)及相應(yīng)的數(shù)據(jù)來源等資料進行專卷歸檔保存93.1土壤肥料、栽培管理、畜禽飼養(yǎng)、水產(chǎn)養(yǎng)殖、植物4.間接研發(fā)費用系數(shù)0101123456789注4：其他成本：管理費用、財務(wù)費用、銷售費用、社會化服務(wù)成本和生產(chǎn)托管成本等不便計入直接成本、間接成注6：間接產(chǎn)出：間接應(yīng)用科技成果產(chǎn)生的收入。包注8：該表數(shù)據(jù)統(tǒng)計口徑應(yīng)根據(jù)成果類型不同做相應(yīng)調(diào)整：一年生作物或畜禽按年計算；一次性收獲的多年生作物或畜禽按一個生產(chǎn)周期計算；多次性收獲的多年生作物或畜禽按年計算。加工類成果年生產(chǎn)規(guī)模較大，為迎合生產(chǎn)人員的記賬習慣，此表均登記年投入量與年產(chǎn)出量，后根據(jù)年加工規(guī)模計算單位規(guī)模的年投入與產(chǎn)出注3：推廣費用指農(nóng)業(yè)科技成果推廣階段所產(chǎn)生的費用，包括用于示范推廣的設(shè)施設(shè)備費、生產(chǎn)資料費、培訓費、注1：研發(fā)費用指用于研究階段的經(jīng)費投入，不包括生產(chǎn)階段產(chǎn)生的費