林业类上市公司生物资产计量属性探讨——以永安林业为例  

Study on the Biologic Assets Measure Estimation Attribute of Forestry Listed Company——Take the Yong'an Forestry CO.LTD as example

作　　者：黄振胜[1] 黄森慰[1] 

机构地区：[1]福建农林大学财务处,福州350002

出　　处：《林业经济问题》2007年第4期349-352,共4页Issues of Forestry Economics

基　　金：福建农林大学青年教师基金资助项目(05SB18)

摘　　要：介绍了生物资产计量属性的国际惯例和中国生物资产的计量属性,在对生物资产计量属性进行比较的基础上,指出公允价值计量属性谨慎选择;阐述了中国林业类上市公司已经具备采用公允价值进行计量的条件,并以永安林业为例进行论证。After introducing the international tradition of biologic assets measure attribute and Chinese biologic assets measure attribute, this paper bases on the compare of the biologic assets measure attribute, indicate that the measure attribute of fair value need to been choose modestly, expound that the forestry listed company of our country has possessed enough conditions to adopt fair value to measure, and take Yong＇an Forestry CO. LTD as example to demonstrate.

关 键 词：生物资产 计量属性 历史成本 公允价值 

分 类 号：F307.226[经济管理—产业经济]