【作者】 薛梅；

【导师】 董雪艳；

【作者基本信息】 山东农业大学 ， 农业经济管理， 2009， 硕士

【摘要】 中国是一个农业历史悠久的国家,农业是国民经济的基础,农业在整个国民经济中占有举足轻重的地位。但是长期以来,由于我国历史原因,农业生产活动无法统一规范核算,对农业活动、农业生产的成本、生物资产都缺乏必要的核算和信息披露,以至于近年来我国农产品出口贸易受到影响,农产品被反倾销起诉的案件逐年增多,应诉由于缺乏必要的会计信息证据而处于被动。为了促进农业生产的发展并改变这种状况,必须规范农业生产会计核算,而且随着市场的不断开放和经济的快速发展,专门从事农业生产活动的企业逐年增多。特别是中国加入WTO后,中外投资者对我国农业广阔的市场前景和利润空间都会增加关注和投入。农业在获取政府部门、银行的援助和引进国内外资金技术过程中,以及在开展行业合作、地区合作和国际合作中,都需要提供相关的农业会计信息,而真实、可靠和可比的农业会计信息需要有高质量的农业会计准则来规范。本文共分五部分,各部分的具体内容如下。第一部分:引言部分。本部分首先介绍了研究的背景、对国内外研究现状进行了回顾,确立了研究方法,阐述了本文的内容体系、创新之处和不足。第二部分:生物资产核算的基础理论。本部分主要介绍了生物资产涉及到的相关概念、生物资产的特征,及生物资产会计相关理论。第三部分:生物资产的确认研究。由国际上关于生物资产确认的相关理论和我国现行相关的准则和制度中对于生物资产确认的规定两个部分组成。认为生物资产的确认应针对具体的生物资产选择不同的确认标准。第四部分:生物资产的计量研究。本部分主要论述了以下内容:首先研究了会计计量及会计计量属性,接着对生物资产计量属性进行了研究;最后通对生物资产计量的国际借鉴并结合我国农业企业所处的现实条件,来说明我国目前生物资产的计量模式;最后根据一家奶牛场现有的会计资料,进行生物资产计量的案例分析来说明这一观点。第五部分:生物资产的会计信息披露。本部分主要研究了生物资产会计信息披露进行国际比较及我国会计准则的相关规定,并结合农业上市公司2007年的财务报告进行分析,说明了我国生物资产财务信息披露的现状、财务信息披露质量不高的主要原因及解决对策。更多还原

【Abstract】 China is a country has a long history of agriculture. Agriculture is the foundation of the national economy. But a long time, because of historical reasons, agricultural production activities could not be standardized accounting norms for agricultural activities, agricultural production costs, biological assets are lack of the necessary accounting and information disclosure, even in recent years, China’s export trade of agricultural products affected by agricultural cases is increasing year by year, the respondent due to the lack of the necessary evidence of accounting information in a passive position. In order to promote the development of agricultural production and to change this situation, we must standardize the accounting of agricultural production, and as the market continues to open up and the rapid economic development, specializing in agricultural production activities of enterprises is increasing year by year. Especially after China’s accession to the WTO, foreign investors in the vast market of China’s agricultural prospects and profit margins will increase attention and investment.This paper is divided into five parts:Part I: Introduction Part. This section first describes the background to the study of the status quo at home and abroad to carry out a review of research, established a research method, on the contents of this paper system, and lack of innovation.Part II: the biological basis of accounting theory assets. This section introduces the biological assets related to the relevance of the concept of the characteristics of biological assets and biological assets related to the theory of accounting.Part III: Study confirmed biological assets. By the international recognition of biological assets related to the theory and China’s current guidelines and related systems for the biological assets recognized in the two parts. Recognition of biological assets that should be targeted at specific biological assets to select a different standard to confirm.Part IV: Measurement study of biological assets. This section focuses on the following: First of all, to study accounting measurement and accounting measurement attributes, and then measuring the properties of biological assets have been studied; ultimatum measurement of biological assets and draw on the international agricultural enterprises of our country’s actual conditions, to illustrate China’s current mode of measurement of biological assets; Finally, a dairy farm in accordance with the existing accounting information, the measurement of biological assets of case studies to illustrate this view.Part V: Biological assets disclosure of accounting information. Some of the major studies of the biological assets of the disclosure of accounting information and our international comparisons of the relevant provisions of accounting standards, combined with agricultural listed companies in 2007 to analyze the financial reports show assets of China’s biological status of the disclosure of financial information, financial information the disclosure of quality and the main reason for the high solution.更多还原