农业类上市公司生物资产信息披露模式探讨  

Study on Disclosure Mode of Biological Assets in Agricultural Listed Companies

作　　者：胡海川[1] 张心灵[2] 

机构地区：[1]石家庄经济学院会计学院,河北石家庄050031 [2]内蒙古农业大学经济管理学院,内蒙古呼和浩特010019

出　　处：《石家庄经济学院学报》2014年第6期101-105,共5页Journal of Shijiazhuang University of Economics

基　　金：内蒙古自治区自然基金项目(2012MS1010);石家庄经济学院博士科研启动基金项目

摘　　要：生物资产是最能反映农业类上市公司行业特征的一项基本要素。根据国内外会计准则中生物资产信息披露的相关规定,以及其他类别资产表外披露的相关经验,同时结合目前我国农业类上市公司生物资产信息披露的现状和已经颁布的其他行业特殊资产信息披露的标准,从三个方面对农业类上市公司生物资产信息披露模式作了进一步地细化和完善。Biological assets are the most principal factor for reflection of industrial characteristics of Agricultural Listed Companies. According to the relevant disclosure requirements of biological assets in domestic and international accounting standards, and other categories of assets’ off-balance sheet disclosures experience, combination with present situation of biological assets disclosure in Agricultural Listed Companies, and the standards had been promulgated for special assets in other industries, from three aspects, the paper refined and improved disclosure mode of biological assets in Agricultural Listed Companies.

关 键 词：农业类上市公司 生物资产 信息披露 披露模式 

分 类 号：F235.4[经济管理—会计学]