【作者】 朱炜；

【机构】 中国海洋大学管理学院； 山东财政学院会计学院；

【摘要】 当前国际会计准则及各国和地区对生物资产的计量模式有两种,即公允价值计量和历史成本计量。单纯从理论上看,公允价值计量能更好地反映生物资产增值的信息,且从会计目标、计量标准、收益确认三个方面对我国生物资产计量的理论依据分析发现,我国的会计计量模式正在从历史成本向公允价值转变。但考虑到我国生物资产计量的技术和环境的现实条件,我国现阶段生物资产应选择历史成本为主公允价值为辅的计量模式。更多还原

【Abstract】 There are two measurement modes in IAS and other counties’ and areas’ standards, one is manly fair value measurement mode, such as IAS, Australia and EU; the other is manly historical cost measurement mode, such as America, Canada and China. This paper evaluates two measurement modes of biological assets on the basis of accounting information quality and discusses the necessary of selecting manly historical cost supplemented fair value to measure biological assets at the present stage in china from the theory of accounting objective, measurement standard, income confirmation and the reality of china’s technology and environment .更多还原