生物资产复合型会计计量模式及其选择应用研究

发布时间：2018-05-12 14:57

本文选题：生物资产 + 畜牧业　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：我国是农业大国,农业在我国国民经济中占据着非常重要的地位,生物资产亦为农业企业重要的基本生产资料,2006年我国为了对于和农业生产有关的生物资产的确认、计量与相关信息的披露加以规范,制定了《企业会计准则第五号——生物资产》,其中明确指出应该优先选用历史成本计量模式[1]。此与国际会计准则规定存在明显的差异,因为生物资产拥有自然增值的特殊性,因此国际上会优先选用公允价值计量模式。基于长远而言,此种模式更能反映出生物资产的特性,我国生物资产计量模式亦开始逐渐往公允价值计量转变,目前无论从理论上还是实践上来说如何选择适合我国的生物资产计量模式是一个亟需解决的问题。我国对于生物资产计量模式的研究起步较晚,对于运用何种计量模式还没有一个具体的定论,很多学者在理论上提出了复合型计量模式,但在实践上还没有具体应用。生物资产复合型会计计量模式及其选择应用研究在借鉴中外相关探究成果的基础上,首先对于生物资产的有关理论加以简要阐述,给研究奠定了理论层面的基础。其次,联系中外相关准则,介绍并分析比较了两种主要计量模式,提出了复合型计量模式,分析了市场环境、会计信息需求者、生物资产特性等影响因素,以及实施的可行性与必要性,详细论述了生物资产复合型计量模式的具体内容,不同时期的消耗性生物资产能够采取可变现净值和公允价值结合的模式来展开计量,生产性生物资产用历史成本加自然增值与收益净现值结合的模式来计量。将生物资产复合型会计计量模式在YS企业进行具体应用,最后,针对畜牧业企业存在的市场体系不健全、估值技术不完善等问题提出完善生物资产信息采集的基础工作、综合运用估值技术等建议。以生物资产的相关理论以及生物资产复合型会计计量模式选择的影响因素为研究视角,促使生物资产方面的理论探究获得了一定的丰富,在理论研究的基础上,在YS企业里对于生物资产复合型会计计量模式展开实际应用,提出提升生物资产计量准确性、相关性的解决方案,增加了实践意义。
[Abstract]:China is a large agricultural country, agriculture occupies a very important position in our national economy, biological assets are also important basic means of production for agricultural enterprises. In 2006, in order to confirm the biological assets related to agricultural production, The measurement and disclosure of related information are standardized, and the Accounting Standards for Enterprises No. 5-Biological assets "is formulated. It is clearly pointed out that historical cost measurement mode should be selected first [1]. This is obviously different from the International Accounting Standards, because biological assets have the particularity of natural value-added, so the fair value measurement mode will be preferred internationally. In the long run, this model can better reflect the characteristics of biological assets, and the measurement mode of biological assets in China has gradually changed to fair value measurement. At present, it is an urgent problem to choose the model of biological assets measurement which is suitable for our country in theory and practice. In our country, the research on the biological assets measurement model started late, and there is no concrete conclusion on which measurement model to use. Many scholars have put forward the compound measurement model in theory, but they have not applied it in practice. On the basis of referring to the related research achievements of Chinese and foreign countries, this paper briefly expounds the related theories of biological assets, which lays a theoretical foundation for the research. Secondly, the paper introduces and compares two main metrological models, puts forward the compound metrological model, and analyzes the influence factors such as market environment, accounting information demanders, biological assets characteristics and so on. As well as the feasibility and necessity of the implementation, this paper discusses the specific contents of the compound measurement model of biological assets in detail. The expendable biological assets in different periods can be measured by the combination of net realizable value and fair value. Productive biological assets are measured by the combination of historical cost and natural increment and net present value of income. The compound accounting measurement model of biological assets is applied in YS enterprise. Finally, the basic work of improving the collection of biological assets information is put forward to solve the problems of imperfect market system and imperfect valuation technology of animal husbandry enterprises. Comprehensive use of valuation techniques and other suggestions. Based on the related theory of biological assets and the influencing factors of the choice of accounting measurement mode of biological assets, the theoretical research on biological assets has been enriched, which is based on the theoretical research. In the YS enterprise, the practical application of the biological assets compound accounting measurement mode is carried out, and the solution of improving the accuracy and relativity of the biological assets measurement is put forward, which increases the practical significance.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F302.6

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