【作者】 徐秀红；

【导师】 赵建仓；

【作者基本信息】 福建农林大学 ， 农业经济管理， 2007， 硕士

【摘要】 生物资产是农业企业最重要的生产资料，也是农业企业资产的主体部分。因此，对生物资产如何确认、计量与披露，对农业资源的合理配置有着重大的影响。我国是一个农业大国，人多地少，人均资源相对紧缺，地区发展不平衡，经济技术基础相对薄弱，加上生物资产自身特有的复杂性，使得我国大部分农业企业目前还无法提供详细的关于生物资产成本核算方面的资料。因此，研究生物资产的会计核算问题，具有十分重要的理论和现实意义。本文在分析国内外研究文献的基础上，应用规范分析和实证分析相结合的方法，对我国农业企业现行的会计核算体系进行描述和分析，并借鉴农业发达国家的有关规定，提出建立具有可操作性的农业企业生物资产会计核算体系，使生物资产的会计核算能适应现代企业发展的需要，使我国农业会计进一步与国际会计惯例相协调。本文的可能创新之处在于分析了我国新制定并颁布的《企业会计准则第5号——生物资产》对现行农业企业的适应性，并根据我国农业企业的特点，参考国际的做法，探讨了我国农业企业生物资产计量的发展趋势，认为复合型计量模式是适应我国当前经济状况的，待资本市场等条件完全成熟后再全面实行公允价值计量。希望本文能为我国生物资产会计准则的实际实施以及理论研究提供一些启发与借鉴。全文共分四个部分：第一部分：农业企业生物资产的基本理论。本部分主要阐述了本文研究过程中所涉及的若干相关概念，对生物资产的特征进行了分析，概述了国内外研究动态。第二部分：农业企业生物资产的确认。由国际上关于生物资产确认的相关理论和我国现行相关的准则和制度中对于生物资产确认的规定两个部分组成。认为生物资产的确认应针对具体的生物资产选择不同的确认标准。第三部分：农业企业生物资产的计量。这是本文的重点部分，具体包括以下内容：首先论述了生物资产计量的影响因素；然后通过对生物资产计量的国际借鉴并结合我国农业企业所处的现实条件，来说明我国目前生物资产的计量为什么不能采用历史成本或公允价值等单一的计量属性，而是选择了一种以历史成本计量为主，适当运用公允价值计量的复合型计量模式；最后根据一家猪场现有的会计资料，进行生物资产计量的案例分析来说明这一观点。第四部分：农业企业生物资产的信息披露。由生物资产披露的一般要求和补充披露要求两部分组成。由于会计报表在整个会计核算体系中具有十分重要的意义，对生物资产的披露应在可靠性得到基本保证的前提下，尽可能提高相关性进从而实现会计信息的有用性。更多还原

【Abstract】 Biological assets are not only the most important means of production for agricultural enterprises, but also the main component of agricultural assets. Therefore, how to recognize, measure and disclose biological assets have tremendous influence to the reasonable disposition for agricultural resources. China is a large agricultural country, vast population but lack of cropland, relative deficiency of per capita resources, imbalance of local development, relatively weak in the fundament of economy and technology, in addition to the self-owned complicity of biological assets, so it is impossible for the most agricultural enterprises to provide sufficient cost accounting information of biological assets. For this reason, the study of agricultural accounting issues, especially the accounting calculation ones have some theoretical and practical significance.This article lays in the foundation of analyzing exterior and interior investigation documents, uses theoretical and verifiable analytical methods, takes fundamental description and analysis to the accounting calculation system of national agricultural enterprises, and absorbs some regulations in agricultural developed countries, proposes the establishment of operational agricultural enterprise biological assesses accounting calculation system,makes the accounting calculation of biological assets cater for the necessity of modern enterprises developing, also causes the further coordination between national agriculture accounting and international accounting conventions. The possible new ideas what this article brought is to analyze characteristics of national agricultural enterprises, refers to the international methods, discusses the agricultural enterprise biological assets measuring developing tendency of our country, wishing this article can offer some evocations and references to the formulating of national biological assets accounting standard and theoretical research.This paper is divided into four parts:Part one: Fundamental theories of agricultural biological assets. Briefs relative concepts in this article, analyzes the characteristics of biological assets, overviews the exterior and interior researching development.Part two: recognition of agricultural biological assets. Consists of the related theories of international biological assets recognition regulations and current national regulations to biological assets recognition.Part three: measurement of agricultural enterprise biological assets. It is the important part of this article, it contains the following details: First, describes the influential factors of biological assets measurement; Then by absorbing international biological assets measurement , in addition to integrating reality conditions exist in our national agricultural enterprises, in order to illuminate the current counting to biological assets in our country, which can not use historical cost or fair value, and so on, the later ones belong to single accounting features, the right way is choosing the mixing counting model which puts historical cost measurement in the first, and properly uses fair value. In the end, to illustrate this standpoint by taking measurement to biological assets according to the accounting documents in a pig farm.Part four: Disclosing of agricultural enterprise biological assets. Which consists of general requirement of biological assets and the supplemental disclosing requirement. Owing to report forms play significant role in wholly accounting audit system, author puts it into a independent part.更多还原