我国养羊业生物资产的会计计量研究

发布时间：2018-02-24 09:34

本文关键词： 生物资产养羊业计量方法生命周期研究　出处：《安徽农业大学》2014年硕士论文　论文类型：学位论文

【摘要】：生物资产研究中最基本的、最核心的问题是对其如何计量的问题,近年来一直受到理论界的持续关注和激烈讨论。随着养羊企业数量和规模的扩大以及产业化水平的提升,探讨养羊业生物资产的计量方法就尤为迫切。目前,国内虽然有学者提出应该对生物资产的计量采用混合计量法,但针对混合计量法在各个产业不同生物资产中的具体运用研究得较少,尚没有完全针对养羊业生物资产计量问题的研究。因此本文选取养羊业的生物资产计量问题作为研究对象,试图找出适合于我国当前羊产业发展现状的计量方法。首先,本文梳理了生物资产相关的基础理论,从理论知识出发研究羊群资产的价值规律并根据羊群资产特点将养羊业生物资产进行划分。其次,搜集和分析了所需的统计数据资料和财务报表,一方面通过对国内外羊群饲养情况和羊产品产量的统计数据分析得出养羊业的发展现状,另一方面解读农业上市公司财务报表,试图通过对我国生物资产的确认计量情况的分析给养羊业生物资产会计计量问题的解决带来一定的启发。接着对养羊业生物资产现存的主要会计计量方法进行比较,总结它们的优缺点和适用范围,得出对于养羊业生物资产的计量不能采用单一的历史成本或公允价值,而应使用多重复合的资产计量方法的结论。最后,创造性地综合考虑羊的生长周期和资产类型将羊划分为哺乳羔羊和断奶仔羊、育成羊和后备羊、成年羊和淘汰羊四大类,并针对每一类进行分析,提出了适合于我国当前羊产业发展现状的计量方法。
[Abstract]:In the research of biological assets, the most basic and core problem is how to measure it. In recent years, the theoretical circle has been paying close attention to and discussing it. With the increase of the number and scale of sheep raising enterprises and the improvement of industrialization level, It is particularly urgent to discuss the measurement methods of biological assets in sheep industry. At present, although some scholars in China have suggested that a mixed metering method should be used for the measurement of biological assets, However, few studies have been done on the specific application of hybrid metrology in different biological assets in various industries. Therefore, this paper selects the biological assets measurement of sheep industry as the research object, and tries to find out the measurement methods suitable for the current development of sheep industry in China. This paper combs the basic theory of biological assets, studies the law of value of herd assets from theoretical knowledge, and divides the biological assets of sheep industry according to the characteristics of sheep assets. Secondly, The statistical data and financial statements are collected and analyzed. On the one hand, through the analysis of the domestic and foreign statistical data of sheep raising and sheep product production, the development status of sheep industry is obtained, on the other hand, the financial statements of agricultural listed companies are interpreted. Through the analysis of the recognition and measurement of biological assets in China, this paper tries to bring some inspiration to the solution of the accounting measurement problem of biological assets in sheep industry, and then compares the existing main accounting measurement methods of biological assets of sheep industry. Summing up their advantages and disadvantages and the scope of application, we can draw the conclusion that the measurement of biological assets in sheep industry should not adopt a single historical cost or fair value, but should use multiple and compound asset measurement methods. Finally, Creatively and synthetically considering the growth cycle and asset types of sheep, the sheep were divided into four categories: lactating lamb and weaning sheep, breeding sheep and backup sheep, adult sheep and eliminated sheep, and analyzed each of them. The measurement method suitable for the development of sheep industry in China is put forward.
【学位授予单位】：安徽农业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F302.6

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