盈余管理空间与生物资产准则的改进  

Earnings Management Space and Improvement of Accounting Standards for Biological Assets

作　　者：何琛 段萍华[2] 

机构地区：[1]广东财经大学 [2]中国建设银行江西分行

出　　处：《财会通讯（上）》2017年第10期25-28,共4页Communication of Finance and Accounting

摘　　要：目前,农业企业过度盈余管理现象严重以至于出现多起财务造假案。本文在对生物资产的确认、计量、报告这三个农业企业盈余管理手段进行分析后,针对生物资产盈余管理对生物资产价值判断、对企业和农业行业等的不利影响,提出确认中扩大生物资产范围和细化生物资产的分类,计量中明确使用的生物资产折旧和减值政策,以及报告中改进生物资产的披露细则三个环节的改进建议,以降低生物资产盈余管理空间。At present, the excessive earnings management of agricultural enterprises is so serious that there are many financial fraud cases. This paper have analyzed the earnings management of agricultural enterprises in the three aspects of confirmation,measurement and disclosure of biological assets. After that, it describes the adverse effects of earnings management of biological assets on agricultural enterprises,agricultural industries and the valuation of biological assets. This paper proposes improvement suggestions from the following three aspects to reduce the surplus management space of biological assets. First, expand the scope and refine the classification of biological assets in confirmation,then, make a explicit use of the depreciation and impairment policies of biological assets in measurement,finally, improve the disclosure rules of biological assets in the report.

关 键 词：生物资产 盈余管理 会计准则 

分 类 号：F302.6[经济管理—产业经济] F324