渔业生物资产公允价值的确定研究  

Research for the confirmation of the fair value of fisheries biological assets

作　　者：李栋[1] 杨德利[1] 

机构地区：[1]上海海洋大学经济管理学院,上海201306

出　　处：《中国渔业经济》2015年第1期59-64,共6页Chinese Fisheries Economics

基　　金：现代农业产业技术体系建设专项资金(nycytx-50-G05)资助

摘　　要：国际会计准则理事会(IASB)以及我国会计准则对于资产的公允价值的确定基本类似,据资产的自身以及交易状况,分三个层次确定,按优先次序依次为:活跃市场上该资产近期交易的报价;活跃市场上类似资产近期交易的公允价值;非活跃市场情况下采用专业评估的方式确定。论文就是在此基础上,借用一般资产公允价值确定的方法,结合渔业生物资产自身的特点,探讨了准则中资产公允价值的确定方式对于渔业生物资产的兼容性,得出这种兼容的前提是能够对渔业生物资产的市场情况以及其资产本身的特殊性有一个比较全面的把握,从而有效指导具体评估实践。For the determination of the fair value of the assets, International accounting standards board （IASB） is similar to our country accounting standards, which are taken according to its status and the status of the transaction, to determine three levels, according to the priorities in order is：on the active market ,the assets in the near transaction price; on the active market, recent trade fair value of the similar assets; professional assessment way is adopted to use in the inactive market situation. This article is based on this research, using the general method of determining the fair value of the assets, combined with the characteristics of fishery biological assets, searching for the compatibility of assets assessment criteria to fishing biological assets in determining the fair value. Through researching and analysis, the general methods in criterion for the confirmation of the fair value of assets, can be referred to the fishery biological asset, but the premise is possess the comprehensive ability to grasp the market situation of fishery biological assets and the particularity of the asset itself, so as to effectively guide the specific evaluation practice.

关 键 词：公允价值 活跃市场 渔业生物资产 兼容性 

分 类 号：F326.403[经济管理—产业经济]