我国生物资产准则的适用性分析--以水产养殖生物资产为例  

Applicability of the biological asset standard in China:taking aquatic biological assets for an example

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作  者:蔡月梅 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》2017年第2期31-37,共7页Chinese Fisheries Economics

摘  要:从生物资产准则适用性特征出发,以水产养殖生物资产为研究对象,对其会计核算问题进行了分析。结果表明:水产养殖生物资产具有实物数量难以确定、季节性和周期性强、未来收益不确定等特点,而这些特点对其会计核算工作产生了相应的影响,同时生物资产准则也表现出明显的不适用性,包括生产性生物资产折旧方法的不适用性及水产养殖生物资产相关信息的披露要求的不适用性等。希望在相关企业及其他机构的共同努力下,制定出更具适用性和实用性的生物资产准则,以促进农业经济的健康发展。Based on the consideration of the applicability of biological assets crttenon, tins article choose aquatic biological assets as the research object and analyses its accounting problems from its characteristics. It shows that aquatic biological assets have many specialties, such as the physical quantity is difficult to determine, it has strong seasonal and cyclical and its future earnings is uncertainty etc. These specialties have a corresponding impact on its accounting work and the standard also shows no adaptation, including the depreciation method of the productive biological assets, the diselosure of aquatic biological assets' relevant information and the others. Therefore, we hope, under the joint efforts of enterprises and the relevant departments, more applicable and practical biological assets standards can be formulated and the healthy development of agricultural economy can be promoted.

关 键 词:生物资产 生物资产准则 水产养殖 

分 类 号:F326.402[经济管理—产业经济]

 

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