Problems of the estimation of the property of the modern agricultural enterprises in Russia

Abstract

The structure of the agricultural enterprise as property complex joins all kinds of the property intended for its activity, including the ground areas, buildings, constructions, the equipment, raw material, the rights, requirements, debts, and also the rights to the designations individualizing the enterprise (trade marks) and other exclusive rights. According to the first part of Civil code of the Russian Federation the enterprise is considered not as the subject but directly as object of the civil rights. The urgency of a problem is strengthening by the fact that there is no researches under property in agriculture valuations taking into account features of branch. Creation of model of the property of the agricultural enterprise valuation, meeting the requirements of market economy and to features of branch is expedient.