生物资产会计研究
发布时间：2018-08-17 19:52
【摘要】：中国是世界农业大国,农业是支撑我国整个国民经济不断发展和进步的保障,是国民经济的基础,发挥着举足轻重的作用。生物资产是农业企业资产的主体构成部分,是其最重要的生产资料和最主要的经营对象。随着中国国内外贸易的不断开放,投、融资环境的健康、有序发展,专门从事农业生产活动的企业逐年增加。但是由于农业生产活动过程比较复杂,无法统一规范,造成了目前我国大部分农业企业还无法提供详细的生物资产资料,缺乏必要的、统一的、规范的、高质量生物资产会计信息。 生物资产的确认、计量、记录、报告等会计环节对于农业企业的会计工作来说尤为重要。因此,不同的确认标准、计量模式等对农业资源的合理配置、农业企业本身的发展和迈向国际市场的竞争都具有非常重要的影响。希望本论文通过对生物资产问题的研究,能为我国生物资产会计准则的实际实施及其理论研究提供一些思考。 本文共分四部分,各部分基本内容如下。 第一部分：导论。本部分首先介绍了研究问题的提出、对国内外研究现状进行了回顾,确立了研究方法,阐述了本文创新和不足之处。 第二部分：生物资产的界定。本部分主要介绍了生物资产的基本概念、生物资产与农产品的区别与联系,以及生物资产的确认。 第三部分：生物资产计量相关问题分析。本部分主要论述了以下内容：研究了生物资产的计量属性,对生物资产的后续计量问题进行了分析研究,最后对生物资产计量中存在的环境成本问题进行分析。 第四部分：生物资产会计信息的列报和披露。本部分主要对生物资产会计信息的列报及其改进、披露及其改进进行了分析,并以某农牧团场为例对生物资产会计准则在具体实施中存在的问题进行了探讨。
[Abstract]:China is a big agricultural country in the world. Agriculture is the guarantee to support the continuous development and progress of the whole national economy and the foundation of the national economy, which plays an important role. Biological assets are the main components of agricultural enterprises' assets, the most important means of production and the most important business objects. With the continuous opening of China's domestic and foreign trade, investment, financing environment healthy and orderly development, the number of enterprises specializing in agricultural production activities has increased year by year. However, due to the complexity of agricultural production activities and the inability to unify and standardize them, most agricultural enterprises in our country are currently unable to provide detailed information on biological assets, lacking the necessary, unified and standardized information. High-quality biological assets accounting information. The recognition, measurement, recording and reporting of biological assets are particularly important to the accounting of agricultural enterprises. Therefore, different recognition standards and measurement models have a very important impact on the rational allocation of agricultural resources, the development of agricultural enterprises themselves and the competition towards the international market. It is hoped that this paper can provide some thoughts for the practical implementation and theoretical study of the accounting standards of biological assets in China through the study of biological assets. This paper is divided into four parts, the basic contents of each part are as follows. Part one: introduction. This part firstly introduces the research problems, reviews the current research situation at home and abroad, establishes the research method, and expounds the innovation and deficiency of this paper. The second part: the definition of biological assets. This part mainly introduces the basic concept of biological assets, the difference and relation between biological assets and agricultural products, and the confirmation of biological assets. The third part: the analysis of the related problems in the measurement of biological assets. The main contents of this part are as follows: the measurement properties of biological assets are studied, and the problems of subsequent measurement of biological assets are analyzed. Finally, the problems of environmental cost in the measurement of biological assets are analyzed. Part IV: accounting information presentation and disclosure of biological assets. This part mainly analyzes the presentation, disclosure and improvement of the accounting information of biological assets, and discusses the problems existing in the implementation of the accounting standards of biological assets by taking a farm as an example.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F233
本文编号：2188724
[Abstract]:China is a big agricultural country in the world. Agriculture is the guarantee to support the continuous development and progress of the whole national economy and the foundation of the national economy, which plays an important role. Biological assets are the main components of agricultural enterprises' assets, the most important means of production and the most important business objects. With the continuous opening of China's domestic and foreign trade, investment, financing environment healthy and orderly development, the number of enterprises specializing in agricultural production activities has increased year by year. However, due to the complexity of agricultural production activities and the inability to unify and standardize them, most agricultural enterprises in our country are currently unable to provide detailed information on biological assets, lacking the necessary, unified and standardized information. High-quality biological assets accounting information. The recognition, measurement, recording and reporting of biological assets are particularly important to the accounting of agricultural enterprises. Therefore, different recognition standards and measurement models have a very important impact on the rational allocation of agricultural resources, the development of agricultural enterprises themselves and the competition towards the international market. It is hoped that this paper can provide some thoughts for the practical implementation and theoretical study of the accounting standards of biological assets in China through the study of biological assets. This paper is divided into four parts, the basic contents of each part are as follows. Part one: introduction. This part firstly introduces the research problems, reviews the current research situation at home and abroad, establishes the research method, and expounds the innovation and deficiency of this paper. The second part: the definition of biological assets. This part mainly introduces the basic concept of biological assets, the difference and relation between biological assets and agricultural products, and the confirmation of biological assets. The third part: the analysis of the related problems in the measurement of biological assets. The main contents of this part are as follows: the measurement properties of biological assets are studied, and the problems of subsequent measurement of biological assets are analyzed. Finally, the problems of environmental cost in the measurement of biological assets are analyzed. Part IV: accounting information presentation and disclosure of biological assets. This part mainly analyzes the presentation, disclosure and improvement of the accounting information of biological assets, and discusses the problems existing in the implementation of the accounting standards of biological assets by taking a farm as an example.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F233
【引证文献】
相关硕士学位论文 前1条
1 曹燕;我国上市公司治理结构与环境成本的相关性研究[D];西安石油大学;2012年
，本文编号：2188724
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