生物资产会计确认和计量研究

发布时间：2018-03-22 07:37

本文选题：生物资产　切入点：确认和计量　出处：《中国财政科学研究院》2017年硕士论文　论文类型：学位论文

【摘要】：生物广泛地存在于自然界中,随着经济社会的进步发展,生物越来越多地被人类利用,成为一种资源。当企业从事生物资源的生产经营时,就产生了会计概念“生物资产”。生物资产作为企业的一项资产,存在资产的共性,也有其特性。为了规范企业对生物资产的会计确认、计量和披露等事项,2006年2月15日,财政部颁布《企业会计准则第5号——生物资产》(简称CAS5),对生物资产的定义、会计确认、计量和披露等进行规范。经过10多年的执行,生物资产已经成为农业企业和一些生物制药企业的主要资产,CAS5的应用范围也突破了农业企业的限制。由于生物资产具有品种多、分布广、有生命、能自然增值等特点,使企业在会计确认和计量时出现一些困难和问题,这些问题给企业在确认和计量方面提供了较大的操作空间,降低了企业的会计信息质量。目前,我国学术界对生物资产会计确认研究集中于生物资产的概念界定和确认范围领域,对生物资产分类界限、确认时点以及确认标准、控制权问题研究较少。本文通过阅读生物资产会计准则、分析35家农业上市公司和37家医药制造企业2015年年度报告中关于生物资产会计确认现状,发现存在生物资产范围界定不完整、分类界限难以明晰等问题,然后对问题成因进行分析,最后对这些问题提出建议。本文建议将微生物资产纳入准则规定范围,企业按照主要持有目的确定生物资产的分类,明确国有天然林的控制权,并对不同类别生物资产的确认标准和确认时点提出设想。在会计计量方面,生物资产折旧、减值和计量模式的选择成为多年来学术界关注的焦点。同类生物资产折旧政策难以统一、减值难以可靠计量、历史成本计量难以体现自然增值都是生物资产计量存在的问题。本文通过研究,提出加强对生物资产折旧和减值的规范、利用信息化提高生物资产计量准确性、完善公允价值使用条件和标准、后续计量使用符合生物资产自然特征模式的建议。
[Abstract]:Biology widely exists in nature. With the development of economy and society, biology is used more and more by human beings and becomes a kind of resource. When the enterprise is engaged in the production and management of biological resources, In order to standardize the accounting recognition, measurement and disclosure of biological assets, on February 15, 2006, biological assets, as an asset of an enterprise, have the commonness and characteristics of the assets, and in order to regulate the accounting recognition, measurement and disclosure of the biological assets of the enterprise, on February 15, 2006, The Ministry of Finance promulgated the Accounting Standard for Enterprises No. 5-Biological assets (CAS5N), which regulates the definition, accounting recognition, measurement and disclosure of biological assets. Biological assets have become the main assets of agricultural enterprises and some biopharmaceutical enterprises. The application scope of CAS5 has also broken through the limits of agricultural enterprises. Make the enterprise appear some difficulties and problems in the accounting recognition and measurement, these problems provide a larger operation space for the enterprise in the recognition and measurement, and reduce the accounting information quality of the enterprise. At present, The research on the recognition of biological assets accounting in China focuses on the definition of biological assets and the scope of recognition, the classification of biological assets, the recognition time points and the recognition criteria. Through reading the accounting standards of biological assets, this paper analyzes the status of accounting recognition of biological assets in the annual report of 35 agricultural listed companies and 37 pharmaceutical manufacturing companies in 2015. It is found that the definition of biological assets is incomplete and the boundary of classification is difficult to clarify. Then the causes of these problems are analyzed, and some suggestions are put forward. This paper suggests that microbial assets should be included in the prescribed scope of the guidelines. The enterprise determines the classification of biological assets according to its main purpose of holding, clarifies the control rights of state-owned natural forests, and puts forward some assumptions on the recognition standards and time points of different types of biological assets. In terms of accounting measurement, biological assets are depreciated. The choice of impairment and measurement models has become the focus of academic attention for many years. The depreciation policy of similar biological assets is difficult to unify and the impairment is difficult to measure reliably. The historical cost measurement is difficult to reflect the natural increment of value is the problem of biological assets metering. Through the research, this paper puts forward to strengthen the standard of depreciation and impairment of biological assets, and to improve the accuracy of biological assets measurement by using information technology. Perfect fair value use conditions and standards, and follow up the use of biological assets in line with the natural characteristics of the recommendations.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275

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