生物资产的会计计量研究
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摘要
我国是农业大国,生物资产是从事农业生产活动的企业主要的生产资料之一。由于生物资产自身的特殊性,要选择符合其特点的会计计量模式。采用不同的计量模式会对农业资源的合理配置产生较大的影响,所以需要科学地计量生物资产。我国于2006年颁布的《企业会计准则第5号—生物资产》体现了中国特色,也与国际会计准则逐渐接轨。在准则中,生物资产的计量以历史成本模式为主,谨慎地引入公允价值计量属性。当然,这种复合型计量模式是适应我国当前国情的。但是,由于生物资产自身的特殊性,采用历史成本模式计量生物资产通常会低估生物资产的价值。因此,等到生物资产市场和资本市场等条件日益成熟后,应该全面使用公允价值计量生物资产。全文共分为五部分：
第一部分：引言部分。首先介绍了研究的国内外背景,回顾了国外和国内学者对于生物资产会计计量方面的文献,依据实际确立本文的研究方法,架构了本文的研究体系,对创新之处做了介绍。
第二部分：通过分析生物资产的特点,引出对计量属性的要求。研究了生物资产的特点和价值变动规律、生物资产计量的影响因素,从而得出生物资产对计量属性的基本要求。同时对生物资产会计计量模式进行分析。通过分析生物资产自身的特点,历史成本计量生物资产的不足之处,得出应该更多地使用公允价值计量生物资产,这也是未来发展的趋势。
第三部分：对生物资产会计计量规范的应用进行研究。本部分首先分析了我国农业企业的现实环境和条件,然后对农业上市公司生物资产计量的现状和选取的生物资产计量的典型案例进行分析,探讨目前我国农业上市公司在生物资产计量方面的具体实施情况和普遍存在的问题,并进一步分析存在问题的原因,通过分析得出本文的研究结论。
第四部分：推进使用公允价值计量生物资产的相关分析。本部分首先分析生物资产采用公允价值计量在我国实践的可行性,然后对生物资产公允价值确定的特殊原则和公允价值的确定方法进行论述,并对推进使用公允价值计量生物资产提出合理有效的建议。国家应该尽快建立相关公允价值计量准则,这样有利于完善我国生物资产的确认和计量工作,更快在我国实现主要采用公允价值计量生物资产。
第五部分：研究结论。
总之,本文认为,在生物资产的计量上,应该更多地使用公允价值,这是未来发展的必然趋势。
China is a large agricultural country, biological assets are one of the main factors of agricultural production. As a result of the unique trait of biological assets, we should choose a confirming method which satisfies their characteristic. Different confirming methods of biological assets value affects much important, so we need to measure biological assets scientifically. "Enterprise Accounting Standards No.5-Biological Assets" is issued in 2006,which keeps its own feature,at the same time, it tends toward consistent with the International Accounting Standards. In biological assets standard, we choose historical cost to measure the biological assets, and carefully use the fair value only in some special situations. Of course, the mixed model of the historical cost and the fair value cater for the special situation of our country. But as a result of the unique trait of biological assets, the historical cost underestimates the biological assets value.So when the biological assets market and capital market are gradually developed, we should widely use fair value to measure biological assets. This paper is divided into five parts:
Part one:Introduction part. This section first describes the background to the study of the status quo at home and abroad, has a review on the research about the measurement attribute, establishes a research method and the system of this paper, and introduces the innovation.
Part two:By analyzing the unique trait of biological assets, the article offers the requirements of its measurement attribute. It studies the trait and value change rule of biological assets, the influential factors of biological assets measurement, as a result, we get the basic measurement attribute requirements. It also studies the biological asset measurement modes. By analyzing the trait of the biological assets and the shortcoming of the historical cost, we put across that biological assets fair value should be more used, and it is the future trend.
Part three:Study the applications of biological assets measurement regulations. This section first studies the actual conditions of our agricultural enterprises. By analyzing the actual state of biological assets measurement and the biological assets practice case, we point out prevalence of problem of accounting measurement of biological assets in agricultural enterprises and analyze deeply the reasons and then we get the general conclusion of the article.
Part four:Make more discussions about using fair value to measure biological assets. This section first studies the feasibility of fair value in our country and then analyzes the special rule and the methods of the fair value measurement. It also gives reasonable advice to promote using fair value in biological assets measurement. The government should lay down the rules of the fair value measurement which can perfect the recognition and measurement of the biological assets and accelerate the process of mainly using fair value to measure the biological assets.
Part five:Conclusion part.
In a word, the fair value measurement potion of biological assets should be more used, it is inevitably the trend of future value measurement.
第一部分：引言部分。首先介绍了研究的国内外背景,回顾了国外和国内学者对于生物资产会计计量方面的文献,依据实际确立本文的研究方法,架构了本文的研究体系,对创新之处做了介绍。
第二部分：通过分析生物资产的特点,引出对计量属性的要求。研究了生物资产的特点和价值变动规律、生物资产计量的影响因素,从而得出生物资产对计量属性的基本要求。同时对生物资产会计计量模式进行分析。通过分析生物资产自身的特点,历史成本计量生物资产的不足之处,得出应该更多地使用公允价值计量生物资产,这也是未来发展的趋势。
第三部分：对生物资产会计计量规范的应用进行研究。本部分首先分析了我国农业企业的现实环境和条件,然后对农业上市公司生物资产计量的现状和选取的生物资产计量的典型案例进行分析,探讨目前我国农业上市公司在生物资产计量方面的具体实施情况和普遍存在的问题,并进一步分析存在问题的原因,通过分析得出本文的研究结论。
第四部分：推进使用公允价值计量生物资产的相关分析。本部分首先分析生物资产采用公允价值计量在我国实践的可行性,然后对生物资产公允价值确定的特殊原则和公允价值的确定方法进行论述,并对推进使用公允价值计量生物资产提出合理有效的建议。国家应该尽快建立相关公允价值计量准则,这样有利于完善我国生物资产的确认和计量工作,更快在我国实现主要采用公允价值计量生物资产。
第五部分：研究结论。
总之,本文认为,在生物资产的计量上,应该更多地使用公允价值,这是未来发展的必然趋势。
China is a large agricultural country, biological assets are one of the main factors of agricultural production. As a result of the unique trait of biological assets, we should choose a confirming method which satisfies their characteristic. Different confirming methods of biological assets value affects much important, so we need to measure biological assets scientifically. "Enterprise Accounting Standards No.5-Biological Assets" is issued in 2006,which keeps its own feature,at the same time, it tends toward consistent with the International Accounting Standards. In biological assets standard, we choose historical cost to measure the biological assets, and carefully use the fair value only in some special situations. Of course, the mixed model of the historical cost and the fair value cater for the special situation of our country. But as a result of the unique trait of biological assets, the historical cost underestimates the biological assets value.So when the biological assets market and capital market are gradually developed, we should widely use fair value to measure biological assets. This paper is divided into five parts:
Part one:Introduction part. This section first describes the background to the study of the status quo at home and abroad, has a review on the research about the measurement attribute, establishes a research method and the system of this paper, and introduces the innovation.
Part two:By analyzing the unique trait of biological assets, the article offers the requirements of its measurement attribute. It studies the trait and value change rule of biological assets, the influential factors of biological assets measurement, as a result, we get the basic measurement attribute requirements. It also studies the biological asset measurement modes. By analyzing the trait of the biological assets and the shortcoming of the historical cost, we put across that biological assets fair value should be more used, and it is the future trend.
Part three:Study the applications of biological assets measurement regulations. This section first studies the actual conditions of our agricultural enterprises. By analyzing the actual state of biological assets measurement and the biological assets practice case, we point out prevalence of problem of accounting measurement of biological assets in agricultural enterprises and analyze deeply the reasons and then we get the general conclusion of the article.
Part four:Make more discussions about using fair value to measure biological assets. This section first studies the feasibility of fair value in our country and then analyzes the special rule and the methods of the fair value measurement. It also gives reasonable advice to promote using fair value in biological assets measurement. The government should lay down the rules of the fair value measurement which can perfect the recognition and measurement of the biological assets and accelerate the process of mainly using fair value to measure the biological assets.
Part five:Conclusion part.
In a word, the fair value measurement potion of biological assets should be more used, it is inevitably the trend of future value measurement.
引文
①张心灵、张玲玲,澳大利亚自生和再生资产会计准则简析[J],财会通讯(综合),2004(7)：75-76
② John Slof、Josep M.Argil, An Analysis of the Accounting Principles Applied by the European Farm Accountancy Data Network, Social Science Research Network, October 1998:25-27
①Me Uru Kahikuea, Accounting for Biological Assets[J], Federation of Maori
①胡德春、江俐,我国会计准则中生物资产计量模式的选择,财会月刊(理论),2006
①韩存、毛剑芬,浅析我国生物资产计量模式选择[J],会计之友,2008(3)：33-34
①参见张心灵、王平心,生物资产计量模式选择的思考,会计研究[J],2004
①财政部会计司,国际会计准则第41号—农业翻译稿,会计研究,2001(5)
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[20]于桂娥,林木资产自然增值的会计确认与计量问题探讨[J],林业财务与会计,2005(6)：43-44
[21]刘治钦,农用土地和生物资产的确认与计量研究[D],中国农业大学博士论文,2004
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② John Slof、Josep M.Argil, An Analysis of the Accounting Principles Applied by the European Farm Accountancy Data Network, Social Science Research Network, October 1998:25-27
①Me Uru Kahikuea, Accounting for Biological Assets[J], Federation of Maori
①胡德春、江俐,我国会计准则中生物资产计量模式的选择,财会月刊(理论),2006
①韩存、毛剑芬,浅析我国生物资产计量模式选择[J],会计之友,2008(3)：33-34
①参见张心灵、王平心,生物资产计量模式选择的思考,会计研究[J],2004
①财政部会计司,国际会计准则第41号—农业翻译稿,会计研究,2001(5)
[1]葛家澎、徐跃,会计计量属性的探讨—市场价格、历史成本、现行成本与公允价值[J],会计研究,2006.9
[2]财政部,《农业企业会计核算办法》财会[2004]5号[S],2006
[3]财政部会计准则委员会,企业会计准则第5号-生物资产[J],中华会计学习,2006(8)：48-49
[4]高建国、赵文军,我国农业上市公司财务信息披露现状[J],中国农业会计,2008(11)：19-20
[5]财政部,企业会计准则第5号—生物资产[S],2006
[6]葛家澍、杜兴强等,会计理论[M],复旦大学出版社,2005.11
[7]方正生,会计的确认与计量,中南财经大学学报[J],2000(3)：95-98
[8]财政部会计司,企业会计准则讲解[M],2006
[9]澳大利亚“自生和再生资产”准则(AASB1037) [S],1998.8及AASB141—Agriculture,2004.7
[10]陈祖友,<企业会计准则第5号-生物资产>解析,财会月刊[J],2006(5)：30-31
[11]韩存、毛剑芬,浅析我国生物资产计量模式选择[J],会计之友,2008(3)：33-34
[12]国际会计准则第41号—农业(IAS41) [S],2001.2
[13]龚菊芳,会计准则文库[M],石油天然气会计与农业会计之“农业会计”,大连出版社,2005
[14]梁丽媛,生物资产会计研究[D],山东农业大学硕士论文,2007
[15]简·莫瑞·格德弗蕾,澳大利亚会计学家简·莫瑞·格德弗蕾教授谈生物农业资产会计[J],会计之友,2002(7)：4-6
[16]李书锋、谢建宏、李孟青、彭绍臣,生物资产的确认与计量研究(上、下)[J],中国农业会计,2004(10、11)：18-20；30-33
[17]李文琴,我国农业上市公司“背离农业”现象研究[J],中国农业会计：2006.7
[18]李晓燕,对农业企业林木资产会计核算办法的探讨[J],理论研究,2006.6
[19]何秧儿,会计计量属性的重新思考[J],财会通讯(学术版),2006(4)：80-82
[20]于桂娥,林木资产自然增值的会计确认与计量问题探讨[J],林业财务与会计,2005(6)：43-44
[21]刘治钦,农用土地和生物资产的确认与计量研究[D],中国农业大学博士论文,2004
[22]刘霞,奶牛的资产确认和价值计量研究[D],内蒙古农业大学硕士学位论文,2007
[23]綦好东,我国农业会计准则制定的几个基本问题[J],会计研究,2004(6)：22-26
[24]于永生,美国公允价值计量准则评述[J],财会通讯(综合版),2007.7
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