林木类生物资产会计计量与报告研究——基于福建金森的案例分析  

A Study on Forest Biological Assets Accounting Measurement and Report:Based on the Case Analysis of Fujian Jinsen

作　　者：张卫民[1] 涂馨[2] 李煜婷[3] Weimin Zhang;Xin Tu;Yuting Li

机构地区：[1]北京林业大学经济管理学院 [2]北京林业大学财务处 [3]北京林业大学会计系

出　　处：《会计论坛》2016年第1期125-139,共15页Accounting Forum

基　　金：国家林业局软科学研究项目(2014-R09);国家林业局重点委托项目(林业企业会计核算指南和国营林场苗圃核算制度及模式的研究);国家社会科学基金项目(15ZDB160)

摘　　要：林木类生物资产不同于一般生物资产，其自然增值性和经营周期长的特性决定了在会计计量和报告方面具有一定的特殊性。本文以福建金森林业股份有限公司为研究对象，对林木类生物资产计量和报告进行了案例研究，分析了林木类生物资产的历史成本计量模式和财务报表列报方式对企业财务信息的影响。结果显示，历史成本计量模式在林木类生物资产经营周期内的多个会计期间没有对资产增值情况予以确认和计量，造成了资产账面价值低于实际价值、收获时产品毛利率虚高的经济后果；将林木类消耗性生物资产作为存货项目在财务报表列报，造成企业流动比率和存货周转率等财务指标失真，会计信息没有真实反映资产价值变化规律和经营成果。针对存在的问题，本文从企业会计核算和会计准则的层面提出了林木类生物资产计量与报告的改进措施。Unlike other biological assets,forest biological assets is special in accounting measurement and reporting due to its characteristics of natural value-adding and long operating cycle.This paper takes Fujian Jinsen Forestry Co.,Ltd.as a case study of forest biological assets measurement and reporting.It analyzes the influences of historical cost measurement in forest biological assets and the financial statements presentation on enterprise financial information.The result shows that,first,under historical cost measurement model,the asset increment is not recognized and measured in several accounting periods of forest biological assets operating cycle,which causes the book value of assets is less than the actual value,and the gross margin of products s is inflated during harvest.Second,consumption-typed forest biological asset is presented as inventory item in financial statements,which results in the distortion of liquidity ratio,inventory turnover ratio and other financial indicators.Consequently,the accounting information can’t truly reflect the assets value variation and operating results.As for these problems,this paper proposes several improvements of forest biological assets measurement and reporting in the level of enterprise accounting and accounting standards.

关 键 词：林木类生物资产 生物资产会计准则 会计计量 财务报表列报 

分 类 号：F302.6[经济管理—产业经济]