林木类生物资产会计研究
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摘要
本论文针对目前林业企业尤其是林业上市公司迫切需要解决的林木类生物资产会计问题,从会计目标出发,运用规范分析和实证研究的方法,对林木类生物资产的会计确认、计量和报告等方面进行了系统研究,研究认为:
(1)林木类生物资产除具有一般资产特性外,还具有价值的转化性和自然增值性、生产经营的长期性、成本核算具有阶段性和不均衡性、经营具有高风险性和市场的不完备性等特殊性。在林木类生物资产确认过程中,应改变现行把林地资产与林木类生物资产作为一个整体确认的做法,应根据林地资产、林木类生物资产的特性分别确认;对林木类生物资产的确认应根据企业拥有或控制林木类生物资产的特征和用途分为消耗性、生产性和公益性三类,其确认的关键是对林木类生物资产的所有权和经营权在企业会计资产概念的理解,林木类生物资产经营权的获得应视作符合资产“控制”的确认条件。
(2)由于我国资本市场尚处于半强式有效状态,林业又属公益事业和基础产业,市场经济程度不高,生物资产计量应分三步走:现阶段以历史成本为基础,分类推行公允价值计量;过渡阶段推行历史成本+公允价值计量;条件成熟后生物资产全面推行公允价值计量阶段,逐步与国际会计准则趋同。林木类生物资产总体上也应按此三步走设计其计量,其中,林木类消耗性生物资产、生产性生物资产可先行试行从历史成本计量到公允价值计量改革,林木类公益性生物资产以历史成本计量为主。林木类生物资产采取货币计量与实物量相结合的计量模式将有助于改变林木类生物资产在生产经营长周期内不断增值而无法得到反映的问题,也将有效提高林木类生物资产会计信息质量。
(3)对拥有林木类生物资产的28家上市公司2007年年报的分析研究,认为我国《企业会计准则第5号——生物资产》关于林木类生物资产会计信息披露规定需要进一步修订和完善,其主要内容是改进会计报表中项目列示方式和增加附表、附注披露内容,即林木类生物资产应将消耗性、生产性和公益性三类集中列示;增设相关林木类生物资产明细表;增加林木类生物资产种类和数量(蓄积量)披露要求;强制性披露上市公司林木类生物资产核算办法、计价方法及费用归集情况;自愿披露林木类生物资产其他相关信息。
Based on accounting theories,systematical study on recognition, measurement and reporting of the major assets in forestry enterprises, forest biological assets, are conducted using normative analysis and survey. Suggestions are also provided for the forestry enterprises, especially forestry listed companies, to direct their practicing in the field of accounting issues on forest biological assets. The conclusion reached is as follows:
Firstly, In addition to the forestry biological assets with general asset’s characteristics, but also with value’s transformation, long-term of production and management, the periodic and unbalanced nature of cost accounting, high risk and the incomplete market of management etc.. In the process of confirming the forestry biological assets, it should be changed that the existing assets of woodland and forestry biological are not as a whole, it should be confirmed by their characteristics respectively. To the confirmation of forestry biological assets, there should be divided into three categories according to the characteristics and usages of forestry biological assets which the enterprises owned and controlled, the key for the confirmation is how to understand the ownership and management rights of forestry biological assets in the concept of enterprise accounting assets. It should be the confirmed condition for“assets control”that the acquirement to management right of forestry biological assets.
Secondly,As a result of China's capital market is still in a state of semi-strong , forestry still belongs to public undertaking and fundamental industry, which is with low level of the market economy . Therefore, the measurement of biological assets should be followed as three steps: The present stage of historical cost-based to implement fair-value-measurement; transition period to carry out the historical cost and fair-value measurement; put the full implementation of biological assets at fair value stage while the conditions are process, which is order to line with the international community in accounting standards. Forestry biological assets should be followed and design the calculation according the three steps. Which the consumption-typed forestry biological assets and the production-typed forestry biological assets could be attempted to be transferred from historical cost-measurement to fair-value-measurement; the public welfare part of forestry biological assets should be calculated in the measurement of historical cost. The combination pattern of monetary calculation and physical model in forestry biological assets will help to change the problem which can not achieve the reflected problems while the value increasing in the long running circle, and will also improve the quality of accounting information in forestry biological assets.
Finally, After overall analysis of 28 listed companies’annual report in 2007 which own forestry biological assets, there is reasonable conclusion that the fifth rule of biological assets in national Corporate Accounting Principles needs further revise and improvement, the main tasks are to revise the form of item listing in accounting statements and increase additional reporting content, namely forestry biological assets should concentrate to list the three types of consumption, production and public welfare, add detailed list related to forestry biological assets, increase the reporting requirement of forestry biological assets’categories and amounts or volume, reporting the listed companies about their methods of accounting and valuation and cost situation mandatorily, and last, report the other related information about forestry biological assets.
(1)林木类生物资产除具有一般资产特性外,还具有价值的转化性和自然增值性、生产经营的长期性、成本核算具有阶段性和不均衡性、经营具有高风险性和市场的不完备性等特殊性。在林木类生物资产确认过程中,应改变现行把林地资产与林木类生物资产作为一个整体确认的做法,应根据林地资产、林木类生物资产的特性分别确认;对林木类生物资产的确认应根据企业拥有或控制林木类生物资产的特征和用途分为消耗性、生产性和公益性三类,其确认的关键是对林木类生物资产的所有权和经营权在企业会计资产概念的理解,林木类生物资产经营权的获得应视作符合资产“控制”的确认条件。
(2)由于我国资本市场尚处于半强式有效状态,林业又属公益事业和基础产业,市场经济程度不高,生物资产计量应分三步走:现阶段以历史成本为基础,分类推行公允价值计量;过渡阶段推行历史成本+公允价值计量;条件成熟后生物资产全面推行公允价值计量阶段,逐步与国际会计准则趋同。林木类生物资产总体上也应按此三步走设计其计量,其中,林木类消耗性生物资产、生产性生物资产可先行试行从历史成本计量到公允价值计量改革,林木类公益性生物资产以历史成本计量为主。林木类生物资产采取货币计量与实物量相结合的计量模式将有助于改变林木类生物资产在生产经营长周期内不断增值而无法得到反映的问题,也将有效提高林木类生物资产会计信息质量。
(3)对拥有林木类生物资产的28家上市公司2007年年报的分析研究,认为我国《企业会计准则第5号——生物资产》关于林木类生物资产会计信息披露规定需要进一步修订和完善,其主要内容是改进会计报表中项目列示方式和增加附表、附注披露内容,即林木类生物资产应将消耗性、生产性和公益性三类集中列示;增设相关林木类生物资产明细表;增加林木类生物资产种类和数量(蓄积量)披露要求;强制性披露上市公司林木类生物资产核算办法、计价方法及费用归集情况;自愿披露林木类生物资产其他相关信息。
Based on accounting theories,systematical study on recognition, measurement and reporting of the major assets in forestry enterprises, forest biological assets, are conducted using normative analysis and survey. Suggestions are also provided for the forestry enterprises, especially forestry listed companies, to direct their practicing in the field of accounting issues on forest biological assets. The conclusion reached is as follows:
Firstly, In addition to the forestry biological assets with general asset’s characteristics, but also with value’s transformation, long-term of production and management, the periodic and unbalanced nature of cost accounting, high risk and the incomplete market of management etc.. In the process of confirming the forestry biological assets, it should be changed that the existing assets of woodland and forestry biological are not as a whole, it should be confirmed by their characteristics respectively. To the confirmation of forestry biological assets, there should be divided into three categories according to the characteristics and usages of forestry biological assets which the enterprises owned and controlled, the key for the confirmation is how to understand the ownership and management rights of forestry biological assets in the concept of enterprise accounting assets. It should be the confirmed condition for“assets control”that the acquirement to management right of forestry biological assets.
Secondly,As a result of China's capital market is still in a state of semi-strong , forestry still belongs to public undertaking and fundamental industry, which is with low level of the market economy . Therefore, the measurement of biological assets should be followed as three steps: The present stage of historical cost-based to implement fair-value-measurement; transition period to carry out the historical cost and fair-value measurement; put the full implementation of biological assets at fair value stage while the conditions are process, which is order to line with the international community in accounting standards. Forestry biological assets should be followed and design the calculation according the three steps. Which the consumption-typed forestry biological assets and the production-typed forestry biological assets could be attempted to be transferred from historical cost-measurement to fair-value-measurement; the public welfare part of forestry biological assets should be calculated in the measurement of historical cost. The combination pattern of monetary calculation and physical model in forestry biological assets will help to change the problem which can not achieve the reflected problems while the value increasing in the long running circle, and will also improve the quality of accounting information in forestry biological assets.
Finally, After overall analysis of 28 listed companies’annual report in 2007 which own forestry biological assets, there is reasonable conclusion that the fifth rule of biological assets in national Corporate Accounting Principles needs further revise and improvement, the main tasks are to revise the form of item listing in accounting statements and increase additional reporting content, namely forestry biological assets should concentrate to list the three types of consumption, production and public welfare, add detailed list related to forestry biological assets, increase the reporting requirement of forestry biological assets’categories and amounts or volume, reporting the listed companies about their methods of accounting and valuation and cost situation mandatorily, and last, report the other related information about forestry biological assets.
引文
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