生物资产期末计量问题研究--以獐子岛公司为例  

Research on the Ending Measurement of Biological Assets:Taking Zhangzi Island Company as an Example

作　　者：王秋菲[1] 胥瑞雪 WANG Qiufei;XU Ruixue(School of Management,Shenyang Jianzhu University,Shenyang 110168,China)

机构地区：[1]沈阳建筑大学管理学院,辽宁沈阳110168

出　　处：《沈阳建筑大学学报（社会科学版）》2022年第5期471-477,共7页Journal of Shenyang Jianzhu University:Social Science

基　　金：教育部人文社会科学研究基金项目(18YJC790167)。

摘　　要：基于獐子岛扇贝事件,采用文献研究和案例分析法对生物资产管理和期末计量进行了相关研究,分析了中国养殖业生物资产在期末计量和审计监督等方面存在的问题,再从内部控制、期末计量方式、生物资产信息披露和第三方审计能力等方面剖析了獐子岛生物资产期末计量问题的原因,提出了完善生物资产期末计量、提高第三方审计能力、养殖企业重视内部建设、监管机构充分发挥监督执法力度等相关建议。Based on the Zhangzi Island scallop event,this paper uses literature research and case analysis to study the biological asset management and the ending measurement,the problems in the ending measurement and audit supervision of the biological assets in China′s aquaculture industry are analyzed,then it analyzes the reasons for the problems in the ending measurement of biological assets in Zhangzi Island from aspects of internal control,the ending measurement,information disclosure of biological assets and the ability of third-party audit,finally,some suggestions are put forward,such as perfecting the ending measurement of biological assets,improving the third-party audit ability,emphasizing the internal construction of breeding enterprises,and giving full play to the supervision and law enforcement.

关 键 词：生物资产 期末计量 资产减值 会计核算 

分 类 号：F235.4[经济管理—会计学]