本文選題：生物資產(chǎn) + 畜牧業(yè)�。� 參考：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：我國(guó)是農(nóng)業(yè)大國(guó),農(nóng)業(yè)在我國(guó)國(guó)民經(jīng)濟(jì)中占據(jù)著非常重要的地位,生物資產(chǎn)亦為農(nóng)業(yè)企業(yè)重要的基本生產(chǎn)資料,2006年我國(guó)為了對(duì)于和農(nóng)業(yè)生產(chǎn)有關(guān)的生物資產(chǎn)的確認(rèn)、計(jì)量與相關(guān)信息的披露加以規(guī)范,制定了《企業(yè)會(huì)計(jì)準(zhǔn)則第五號(hào)——生物資產(chǎn)》,其中明確指出應(yīng)該優(yōu)先選用歷史成本計(jì)量模式[1]。此與國(guó)際會(huì)計(jì)準(zhǔn)則規(guī)定存在明顯的差異,因?yàn)樯镔Y產(chǎn)擁有自然增值的特殊性,因此國(guó)際上會(huì)優(yōu)先選用公允價(jià)值計(jì)量模式�；陂L(zhǎng)遠(yuǎn)而言,此種模式更能反映出生物資產(chǎn)的特性,我國(guó)生物資產(chǎn)計(jì)量模式亦開始逐漸往公允價(jià)值計(jì)量轉(zhuǎn)變,目前無論從理論上還是實(shí)踐上來說如何選擇適合我國(guó)的生物資產(chǎn)計(jì)量模式是一個(gè)亟需解決的問題。我國(guó)對(duì)于生物資產(chǎn)計(jì)量模式的研究起步較晚,對(duì)于運(yùn)用何種計(jì)量模式還沒有一個(gè)具體的定論,很多學(xué)者在理論上提出了復(fù)合型計(jì)量模式,但在實(shí)踐上還沒有具體應(yīng)用。生物資產(chǎn)復(fù)合型會(huì)計(jì)計(jì)量模式及其選擇應(yīng)用研究在借鑒中外相關(guān)探究成果的基礎(chǔ)上,首先對(duì)于生物資產(chǎn)的有關(guān)理論加以簡(jiǎn)要闡述,給研究奠定了理論層面的基礎(chǔ)。其次,聯(lián)系中外相關(guān)準(zhǔn)則,介紹并分析比較了兩種主要計(jì)量模式,提出了復(fù)合型計(jì)量模式,分析了市場(chǎng)環(huán)境、會(huì)計(jì)信息需求者、生物資產(chǎn)特性等影響因素,以及實(shí)施的可行性與必要性,詳細(xì)論述了生物資產(chǎn)復(fù)合型計(jì)量模式的具體內(nèi)容,不同時(shí)期的消耗性生物資產(chǎn)能夠采取可變現(xiàn)凈值和公允價(jià)值結(jié)合的模式來展開計(jì)量,生產(chǎn)性生物資產(chǎn)用歷史成本加自然增值與收益凈現(xiàn)值結(jié)合的模式來計(jì)量。將生物資產(chǎn)復(fù)合型會(huì)計(jì)計(jì)量模式在YS企業(yè)進(jìn)行具體應(yīng)用,最后,針對(duì)畜牧業(yè)企業(yè)存在的市場(chǎng)體系不健全、估值技術(shù)不完善等問題提出完善生物資產(chǎn)信息采集的基礎(chǔ)工作、綜合運(yùn)用估值技術(shù)等建議。以生物資產(chǎn)的相關(guān)理論以及生物資產(chǎn)復(fù)合型會(huì)計(jì)計(jì)量模式選擇的影響因素為研究視角,促使生物資產(chǎn)方面的理論探究獲得了一定的豐富,在理論研究的基礎(chǔ)上,在YS企業(yè)里對(duì)于生物資產(chǎn)復(fù)合型會(huì)計(jì)計(jì)量模式展開實(shí)際應(yīng)用,提出提升生物資產(chǎn)計(jì)量準(zhǔn)確性、相關(guān)性的解決方案,增加了實(shí)踐意義。
[Abstract]:China is a large agricultural country, agriculture occupies a very important position in our national economy, biological assets are also important basic means of production for agricultural enterprises. In 2006, in order to confirm the biological assets related to agricultural production, The measurement and disclosure of related information are standardized, and the Accounting Standards for Enterprises No. 5-Biological assets "is formulated. It is clearly pointed out that historical cost measurement mode should be selected first [1]. This is obviously different from the International Accounting Standards, because biological assets have the particularity of natural value-added, so the fair value measurement mode will be preferred internationally. In the long run, this model can better reflect the characteristics of biological assets, and the measurement mode of biological assets in China has gradually changed to fair value measurement. At present, it is an urgent problem to choose the model of biological assets measurement which is suitable for our country in theory and practice. In our country, the research on the biological assets measurement model started late, and there is no concrete conclusion on which measurement model to use. Many scholars have put forward the compound measurement model in theory, but they have not applied it in practice. On the basis of referring to the related research achievements of Chinese and foreign countries, this paper briefly expounds the related theories of biological assets, which lays a theoretical foundation for the research. Secondly, the paper introduces and compares two main metrological models, puts forward the compound metrological model, and analyzes the influence factors such as market environment, accounting information demanders, biological assets characteristics and so on. As well as the feasibility and necessity of the implementation, this paper discusses the specific contents of the compound measurement model of biological assets in detail. The expendable biological assets in different periods can be measured by the combination of net realizable value and fair value. Productive biological assets are measured by the combination of historical cost and natural increment and net present value of income. The compound accounting measurement model of biological assets is applied in YS enterprise. Finally, the basic work of improving the collection of biological assets information is put forward to solve the problems of imperfect market system and imperfect valuation technology of animal husbandry enterprises. Comprehensive use of valuation techniques and other suggestions. Based on the related theory of biological assets and the influencing factors of the choice of accounting measurement mode of biological assets, the theoretical research on biological assets has been enriched, which is based on the theoretical research. In the YS enterprise, the practical application of the biological assets compound accounting measurement mode is carried out, and the solution of improving the accuracy and relativity of the biological assets measurement is put forward, which increases the practical significance.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F324;F302.6

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