【作者】 刘霞；

【导师】 张心灵；

【作者基本信息】 内蒙古农业大学 ， 农业经济管理， 2007， 硕士

【摘要】 生物资产作为一种全新的资产类别纳入了我国新的会计准则体系,它是农业企业基本的生产资料和不可或缺的有形资产,如何对其进行确认、计量和披露对企业发展至关重要,其中,计量问题是生物资产会计的核心问题。本文基于对国内外相关文献的分析和研究,主要采用定性分析和比较分析的方法,选取奶牛作为研究对象,进行资产确认和价值计量研究。生物资产不同于普通的固定资产,它具有生命特征,随着时间的推移会发生相应的变化,即具有生物转化功能。因而,生物资产的形态、价值以及产生经济利益的方式,都会随着自身的生长、衰老、死亡等自然规律和生产经营活动不断变化,这必然会导致其会计处理和价值计量与常规资产有所不同。所以,选择计量模式对生物资产进行计价时,必须考虑它的生命特征。本文认为选用能够体现价值变化属性的公允价值模式可以随时反映生物资产处在不同时段所具有的不同的实际价值。奶牛作为一种生物资产,其价值计量也应该采用公允价值。我国的新会计准则规定生物资产按成本进行初始计量,虽然在后续计量中也规定有确凿证据表明生物资产的公允价值能够持续可靠取得的,应当对生物资产采用公允价值计量,但并没用具体的实施细则。鉴于此,本文的创新点就在于对奶牛的价值采用公允价值计量模式进行计价研究。随着经济环境的不断改善,会计理论的不断进步,公允价值的运用范围也将逐渐扩大,其广泛应用于各类资产计价和收益决定属于未来发展的必然趋势。更多还原

【Abstract】 As a sort of new assets, Biological Assets were listed into new CAS. Biological Assets belong to basic production means and necessary assets of the agricultural corporation. It is very important about how to recognize、measure and disclose. Above all, measurement is most important and nuclear.Accounting recognition is the core of accounting information disclosure about it is true or not. When choice the different measurement method to deal with the different assets, the fairness of measurement method becomes the center of value measurement. Therefore, while choice a measurement must consider authenticity, reliability and fairness of accounting data.With the time flying, Biological Assets will change accordingly. Therefore, we must consider its vital sign to measure the value of Biological Assets. The dairy cattle is one of Biological Assets, we must consider the vital sign of dairy cattle. So that measurement method of dairy cattle will be different from non-living assets. The paper thinks that fair value is the best choice.The new CAS state: take historical cost to measure the initial value of Biological Assets. If there are enough evidences indicating that fair value is credible, we should choice fair value model. But the statement had no concrete description. So, the paper choice the fair value to measure the value of cattle to provide a new thought.With the development of economy environment and the improvement about accounting theory, fair value will be inevitably trend of future value measurement.更多还原