本文關(guān)鍵詞： 生物資產(chǎn) 養(yǎng)羊業(yè) 計(jì)量方法 生命周期 研究　出處：《安徽農(nóng)業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：生物資產(chǎn)研究中最基本的、最核心的問題是對(duì)其如何計(jì)量的問題,近年來一直受到理論界的持續(xù)關(guān)注和激烈討論。隨著養(yǎng)羊企業(yè)數(shù)量和規(guī)模的擴(kuò)大以及產(chǎn)業(yè)化水平的提升,探討?zhàn)B羊業(yè)生物資產(chǎn)的計(jì)量方法就尤為迫切。目前,國內(nèi)雖然有學(xué)者提出應(yīng)該對(duì)生物資產(chǎn)的計(jì)量采用混合計(jì)量法,但針對(duì)混合計(jì)量法在各個(gè)產(chǎn)業(yè)不同生物資產(chǎn)中的具體運(yùn)用研究得較少,尚沒有完全針對(duì)養(yǎng)羊業(yè)生物資產(chǎn)計(jì)量問題的研究。因此本文選取養(yǎng)羊業(yè)的生物資產(chǎn)計(jì)量問題作為研究對(duì)象,試圖找出適合于我國當(dāng)前羊產(chǎn)業(yè)發(fā)展現(xiàn)狀的計(jì)量方法。首先,本文梳理了生物資產(chǎn)相關(guān)的基礎(chǔ)理論,從理論知識(shí)出發(fā)研究羊群資產(chǎn)的價(jià)值規(guī)律并根據(jù)羊群資產(chǎn)特點(diǎn)將養(yǎng)羊業(yè)生物資產(chǎn)進(jìn)行劃分。其次,搜集和分析了所需的統(tǒng)計(jì)數(shù)據(jù)資料和財(cái)務(wù)報(bào)表,一方面通過對(duì)國內(nèi)外羊群飼養(yǎng)情況和羊產(chǎn)品產(chǎn)量的統(tǒng)計(jì)數(shù)據(jù)分析得出養(yǎng)羊業(yè)的發(fā)展現(xiàn)狀,另一方面解讀農(nóng)業(yè)上市公司財(cái)務(wù)報(bào)表,試圖通過對(duì)我國生物資產(chǎn)的確認(rèn)計(jì)量情況的分析給養(yǎng)羊業(yè)生物資產(chǎn)會(huì)計(jì)計(jì)量問題的解決帶來一定的啟發(fā)。接著對(duì)養(yǎng)羊業(yè)生物資產(chǎn)現(xiàn)存的主要會(huì)計(jì)計(jì)量方法進(jìn)行比較,總結(jié)它們的優(yōu)缺點(diǎn)和適用范圍,得出對(duì)于養(yǎng)羊業(yè)生物資產(chǎn)的計(jì)量不能采用單一的歷史成本或公允價(jià)值,而應(yīng)使用多重復(fù)合的資產(chǎn)計(jì)量方法的結(jié)論。最后,創(chuàng)造性地綜合考慮羊的生長(zhǎng)周期和資產(chǎn)類型將羊劃分為哺乳羔羊和斷奶仔羊、育成羊和后備羊、成年羊和淘汰羊四大類,并針對(duì)每一類進(jìn)行分析,提出了適合于我國當(dāng)前羊產(chǎn)業(yè)發(fā)展現(xiàn)狀的計(jì)量方法。
[Abstract]:In the research of biological assets, the most basic and core problem is how to measure it. In recent years, the theoretical circle has been paying close attention to and discussing it. With the increase of the number and scale of sheep raising enterprises and the improvement of industrialization level, It is particularly urgent to discuss the measurement methods of biological assets in sheep industry. At present, although some scholars in China have suggested that a mixed metering method should be used for the measurement of biological assets, However, few studies have been done on the specific application of hybrid metrology in different biological assets in various industries. Therefore, this paper selects the biological assets measurement of sheep industry as the research object, and tries to find out the measurement methods suitable for the current development of sheep industry in China. This paper combs the basic theory of biological assets, studies the law of value of herd assets from theoretical knowledge, and divides the biological assets of sheep industry according to the characteristics of sheep assets. Secondly, The statistical data and financial statements are collected and analyzed. On the one hand, through the analysis of the domestic and foreign statistical data of sheep raising and sheep product production, the development status of sheep industry is obtained, on the other hand, the financial statements of agricultural listed companies are interpreted. Through the analysis of the recognition and measurement of biological assets in China, this paper tries to bring some inspiration to the solution of the accounting measurement problem of biological assets in sheep industry, and then compares the existing main accounting measurement methods of biological assets of sheep industry. Summing up their advantages and disadvantages and the scope of application, we can draw the conclusion that the measurement of biological assets in sheep industry should not adopt a single historical cost or fair value, but should use multiple and compound asset measurement methods. Finally, Creatively and synthetically considering the growth cycle and asset types of sheep, the sheep were divided into four categories: lactating lamb and weaning sheep, breeding sheep and backup sheep, adult sheep and eliminated sheep, and analyzed each of them. The measurement method suitable for the development of sheep industry in China is put forward.
【學(xué)位授予單位】：安徽農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F302.6

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