我国生物资产会计计量模式选择  

Research on the choice of accounting measurement model of biological assets in China

作　　者：于丰 侯阳阳[2] YU Feng HOU Yangyang(Finance Department, Liaoning Technical University, Fuxin 123000, China College of Business Administration, Liaoning Technical University, Huludao 125105, China)

机构地区：[1]辽宁工程技术大学财务处,辽宁阜新123000 [2]辽宁工程技术大学工商管理学院,辽宁葫芦岛125105

出　　处：《辽宁工程技术大学学报（社会科学版）》2017年第5期501-505,共5页Journal of Liaoning Technical University(Social Science Edition)

摘　　要：针对生物资产计量模式单一化问题,采用文献研究与对比分析法,分析了历史成本与公允价值计量模式在生物资产计量中的优缺点,论证了现阶段我国生物资产采用混合计量模式的必然性,对生物资产混合计量模式的具体应用思路进行了探讨。针对研究结论,建议要根据生物资产不同的持有目的和生长阶段合理选用混合计量模式。研究以期为规范生物资产会计计量模式提供参考。In view of the problem of the accounting measurement model of biological assets, using literature research and comparative analysis, the author analyzes the advantages and disadvantages of historical cost and fair value model when measuring biological assets, demonstrates the necessity of using mixed measurement model to measure biological assets in China at present, and discusses its specific application in detail. Based on the conclusion, the author suggests that the mixed measurement model should be chosen rationally according to the different holding purposes and growth stages of biological assets. The study is expected to provide reference for standardizing the accounting measurement model of biological assets.

关 键 词：生物资产 历史成本 公允价值 混合计量模式 

分 类 号：F275[经济管理—企业管理]