生物资产增值信息披露的逻辑:会计信息质量视角  

The Logic on Disclosure of Biological Assets Appreciation:from the View of Accounting Information Quality

作　　者：王乐锦[1] 綦好东[1] 

机构地区：[1]山东财政学院会计学院,250014

出　　处：《会计研究》2008年第3期27-34,共8页Accounting Research

基　　金：国家自然科学基金项目"农业活动会计收益的计量方法及披露模式研究"(批准号:70672108);山东省自然科学基金项目"基于农业信息化建设要求的农业会计核算标准与核算体系研究"(批准号:Y2006H05)的阶段性成果

摘　　要：生物资产自然增值信息的披露一直是会计理论和实务面对的一个难题。本文以会计目标约束下的会计信息质量特征为视角,结合权威的FASB、IASC及"联合项目"的观点,围绕会计信息相关性与可靠性这两个最基本的特征,论证了生物资产增值信息披露的应有逻辑。作者认为:生物资产增值信息披露是会计信息质量相关性的必然要求,是会计如实反映的需要,是会计重要性的体现,亦不违背成本效益原则;生物资产增值信息披露的难点是如何使其具有可验证性。The disclosure of biological assets natural appreciation is always a difficult issue in both accounting theory and practice.According to authoritative opinions of FASB,IASC and 'Joint Project',this paper demonstrates certain logic of the disclosure of biological assets natural appreciation which focuses on two primary qualities:Relevance and Reliability,from the view of qualitative characteristics of accounting information under the restriction of accounting objective.The author holds that the disclosure of biological assets natural appreciation is the necessity of Relevance,is the requirement of Representational Faithfulness,is the embodiment of Materiality,and also complies with Cost-benefit Principle.The main obstacle of this kind of disclosure is how to make it verifiable.

关 键 词：生物资产 增值信息披露 会计信息质量特征 

分 类 号：F233[经济管理—会计学]