生物資產(chǎn)會計研究
發(fā)布時間：2018-08-17 19:52
【摘要】：中國是世界農(nóng)業(yè)大國,農(nóng)業(yè)是支撐我國整個國民經(jīng)濟不斷發(fā)展和進步的保障,是國民經(jīng)濟的基礎(chǔ),發(fā)揮著舉足輕重的作用。生物資產(chǎn)是農(nóng)業(yè)企業(yè)資產(chǎn)的主體構(gòu)成部分,是其最重要的生產(chǎn)資料和最主要的經(jīng)營對象。隨著中國國內(nèi)外貿(mào)易的不斷開放,投、融資環(huán)境的健康、有序發(fā)展,專門從事農(nóng)業(yè)生產(chǎn)活動的企業(yè)逐年增加。但是由于農(nóng)業(yè)生產(chǎn)活動過程比較復(fù)雜,無法統(tǒng)一規(guī)范,造成了目前我國大部分農(nóng)業(yè)企業(yè)還無法提供詳細的生物資產(chǎn)資料,缺乏必要的、統(tǒng)一的、規(guī)范的、高質(zhì)量生物資產(chǎn)會計信息。 生物資產(chǎn)的確認(rèn)、計量、記錄、報告等會計環(huán)節(jié)對于農(nóng)業(yè)企業(yè)的會計工作來說尤為重要。因此,不同的確認(rèn)標(biāo)準(zhǔn)、計量模式等對農(nóng)業(yè)資源的合理配置、農(nóng)業(yè)企業(yè)本身的發(fā)展和邁向國際市場的競爭都具有非常重要的影響。希望本論文通過對生物資產(chǎn)問題的研究,能為我國生物資產(chǎn)會計準(zhǔn)則的實際實施及其理論研究提供一些思考。 本文共分四部分,各部分基本內(nèi)容如下。 第一部分：導(dǎo)論。本部分首先介紹了研究問題的提出、對國內(nèi)外研究現(xiàn)狀進行了回顧,確立了研究方法,闡述了本文創(chuàng)新和不足之處。 第二部分：生物資產(chǎn)的界定。本部分主要介紹了生物資產(chǎn)的基本概念、生物資產(chǎn)與農(nóng)產(chǎn)品的區(qū)別與聯(lián)系,以及生物資產(chǎn)的確認(rèn)。 第三部分：生物資產(chǎn)計量相關(guān)問題分析。本部分主要論述了以下內(nèi)容：研究了生物資產(chǎn)的計量屬性,對生物資產(chǎn)的后續(xù)計量問題進行了分析研究,最后對生物資產(chǎn)計量中存在的環(huán)境成本問題進行分析。 第四部分：生物資產(chǎn)會計信息的列報和披露。本部分主要對生物資產(chǎn)會計信息的列報及其改進、披露及其改進進行了分析,并以某農(nóng)牧團場為例對生物資產(chǎn)會計準(zhǔn)則在具體實施中存在的問題進行了探討。
[Abstract]:China is a big agricultural country in the world. Agriculture is the guarantee to support the continuous development and progress of the whole national economy and the foundation of the national economy, which plays an important role. Biological assets are the main components of agricultural enterprises' assets, the most important means of production and the most important business objects. With the continuous opening of China's domestic and foreign trade, investment, financing environment healthy and orderly development, the number of enterprises specializing in agricultural production activities has increased year by year. However, due to the complexity of agricultural production activities and the inability to unify and standardize them, most agricultural enterprises in our country are currently unable to provide detailed information on biological assets, lacking the necessary, unified and standardized information. High-quality biological assets accounting information. The recognition, measurement, recording and reporting of biological assets are particularly important to the accounting of agricultural enterprises. Therefore, different recognition standards and measurement models have a very important impact on the rational allocation of agricultural resources, the development of agricultural enterprises themselves and the competition towards the international market. It is hoped that this paper can provide some thoughts for the practical implementation and theoretical study of the accounting standards of biological assets in China through the study of biological assets. This paper is divided into four parts, the basic contents of each part are as follows. Part one: introduction. This part firstly introduces the research problems, reviews the current research situation at home and abroad, establishes the research method, and expounds the innovation and deficiency of this paper. The second part: the definition of biological assets. This part mainly introduces the basic concept of biological assets, the difference and relation between biological assets and agricultural products, and the confirmation of biological assets. The third part: the analysis of the related problems in the measurement of biological assets. The main contents of this part are as follows: the measurement properties of biological assets are studied, and the problems of subsequent measurement of biological assets are analyzed. Finally, the problems of environmental cost in the measurement of biological assets are analyzed. Part IV: accounting information presentation and disclosure of biological assets. This part mainly analyzes the presentation, disclosure and improvement of the accounting information of biological assets, and discusses the problems existing in the implementation of the accounting standards of biological assets by taking a farm as an example.
【學(xué)位授予單位】：天津財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：F233
本文編號：2188724
[Abstract]:China is a big agricultural country in the world. Agriculture is the guarantee to support the continuous development and progress of the whole national economy and the foundation of the national economy, which plays an important role. Biological assets are the main components of agricultural enterprises' assets, the most important means of production and the most important business objects. With the continuous opening of China's domestic and foreign trade, investment, financing environment healthy and orderly development, the number of enterprises specializing in agricultural production activities has increased year by year. However, due to the complexity of agricultural production activities and the inability to unify and standardize them, most agricultural enterprises in our country are currently unable to provide detailed information on biological assets, lacking the necessary, unified and standardized information. High-quality biological assets accounting information. The recognition, measurement, recording and reporting of biological assets are particularly important to the accounting of agricultural enterprises. Therefore, different recognition standards and measurement models have a very important impact on the rational allocation of agricultural resources, the development of agricultural enterprises themselves and the competition towards the international market. It is hoped that this paper can provide some thoughts for the practical implementation and theoretical study of the accounting standards of biological assets in China through the study of biological assets. This paper is divided into four parts, the basic contents of each part are as follows. Part one: introduction. This part firstly introduces the research problems, reviews the current research situation at home and abroad, establishes the research method, and expounds the innovation and deficiency of this paper. The second part: the definition of biological assets. This part mainly introduces the basic concept of biological assets, the difference and relation between biological assets and agricultural products, and the confirmation of biological assets. The third part: the analysis of the related problems in the measurement of biological assets. The main contents of this part are as follows: the measurement properties of biological assets are studied, and the problems of subsequent measurement of biological assets are analyzed. Finally, the problems of environmental cost in the measurement of biological assets are analyzed. Part IV: accounting information presentation and disclosure of biological assets. This part mainly analyzes the presentation, disclosure and improvement of the accounting information of biological assets, and discusses the problems existing in the implementation of the accounting standards of biological assets by taking a farm as an example.
【學(xué)位授予單位】：天津財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：F233
【引證文獻】
相關(guān)碩士學(xué)位論文 前1條
1 曹燕;我國上市公司治理結(jié)構(gòu)與環(huán)境成本的相關(guān)性研究[D];西安石油大學(xué);2012年
，本文編號：2188724
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