The value evaluation and accounting of crop germplasm not only provides the theory and method for the price of germplasm, thus makes further lawful and fair transactions, but also ensures the benefits of crop germplasm owners and is also instructive in keeping the foodstuff safety. This paper founded a multidimensional value accounting system, which included physical accounting, value accounting and quality index accounting; individual accounting and total accounting; quantity accounting and quality accounting.
Germplasm effect reflects the quantitative relation between production ability of germplasm elements and yield （quality） of a certain crop, which can be shown by mathematic function, namely, germplasm effect function. Germplasm effect of a crop variety is an aggregation of many effective factors, and is restrained by different effective factors; constant increase of any one effect of germplasm elements would lead to law of effect decline, therefore, possible modes of transgenic crops effect function were deduced according to the law of effect decline. The possible modes of single transgenic germplasm effect function and multi-transgenic germplasm effect regression equation were discussed, and the characteristics of germplasm effect regression equation were analyzed in this paper.
