【作者】 刘敏；

【导师】 张心灵；

【作者基本信息】 内蒙古农业大学 ， 农业经济管理， 2008， 硕士

【摘要】 生物资产由于具有自然增值性,成为区别于其他资产的特殊资产,其价值的核算和计量一直是一个有争议的问题。而水产养殖业生物资产则是生物资产中极为特殊的一类,其生长期短以及数量的难以确定性使得水产养殖业生物资产价值确认和计量的研究成为一个令人关注的难题,一个典型的案例就是2003年的“蓝田股份”事件,蓝田股份利用生物资产难以计量的特殊性来虚增巨额资产和利润,而为其审计的注册会计师也弄不清楚“鱼塘里的鱼到底有多少”。本文在分析国内外研究文献的基础上,主要采用规范会计研究并辅以实证会计研究的方法,对水产养殖业生物资产进行价值计量研究。在水产养殖业生物资产的价值计量中最困难的是对水产养殖业生物资产的量的测定,其次是价的确定。而本文的创新点在于采用以渔业生物技术为基础的评估法对水产养殖业生物资产进行量的估算,进而结合公允价值进行价值计量。公允价值相对于历史成本来说更加真实地反映了市场或预期价值,但由于其在实际操作中应用性差,因此以历史成本为主、公允价值为辅的计量模式是我国较为现实的选择。但是,随着资本市场的逐步完善,公允价值的优势会越来越突出。因此,本文研究对于公允价值计量模型的构建和实际应用具有一定的借鉴意义。更多还原

【Abstract】 Because of its natural proliferation, the biological assets become the special assets which are different from the other assets, and the accounting and measurement of the value has been a controversial issue. The aquaculture biological assets is the very special category of the biological assets, because of its short growth period and the amount of uncertainty, studies on measurement of aquaculture biological assets value is a concern problems. A typical case is the "Lan Tian shares”in 2003, "Lan Tian shares”took use of the special nature of the biological assets to increases the large amount property and the profit Suppositionally, and registered accountants for the audit also didn’t know "the number of the fish in the pond".Based on the analysis of domestic and international research literature, this article uses theoretical accounting and verifiable analytical accounting methods, research the measurement of aquaculture biological assets value. In the measurement of the value, the most difficult is the amount determination of the aquaculture biological assets, next is the prices determination. The innovation of this paper lies in the use of the evaluating method based on the biotechnology fisheries to estimate the amount of Aquaculture biological assets, and then combines with the fair value to measure value.Relative to historical cost, fair value more truly reflects the value of the market or expected, but because of its practical application in poor, mixed measurement model is a more realistic option for our country. However, with the gradual improvement of capital market, the advantage of the fair value will become increasingly acute. Therefore, this paper has a reference for the construction of fair value measurement model and practical applications.更多还原