上市种业公司的种子生产存货评估与会计处理研究  

Research on Inventory Evaluation and Accounting Treatment of Seed Productionin Listed Seed Companies

作　　者：张会丽[1] Zhang Huili(Yellow River Conservancy Technical Institute,Kaifeng,475000)

机构地区：[1]黄河水利职业技术学院,开封475000

出　　处：《分子植物育种》2024年第18期6222-6227,共6页Molecular Plant Breeding

摘　　要：本研究深入探讨了上市种业公司种子生产存货的评估与会计处理方法,旨在揭示现有会计实践如何有效适应种子生产的特殊性。种子生产具有周期性、技术密集性和市场需求不稳定性等特点,这对会计处理的准确性和合理性提出了更高要求。本研究首先关注种子存货的分类及其在财务报告中的表述,确保准确反映存货的真实价值和潜在风险。在此基础上,进一步分析现有会计实践在种子生产存货评估中的适用性,识别存在的问题和不足。本研究提出了针对性的改进建议,旨在提升种子公司的会计透明度和存货评估准确性。通过优化会计处理方法,完善财务报告披露,有助于更好地支持种子产业的可持续发展。同时,这些建议也为未来会计准则的制定和完善提供了有益参考,推动种业公司财务管理水平的整体提升。This study explores in depth the evaluation and accounting treatment of seed production inventory in listed seed companies,aiming to reveal how existing accounting practices can effectively adapt to the particularity of seed production.Seed production has the characteristics of periodicity,technology intensity and market demand instability,which puts forward higher requirements for the accuracy and rationality of accounting treatment.The study first focuses on the classification of seed stocks and their presentation in financial reports to ensure that the true value and potential risks of stocks are accurately reflected.On this basis,the applicability of existing accounting practices in seed production inventory assessment is further analyzed,and the existing problems and deficiencies are identified.This study puts forward some suggestions to improve the accounting transparency and inventory evaluation accuracy of seed companies.By optimizing the accounting treatment method and improving the financial report disclosure,it will help to better support the sustainable development of the seed industry.At the same time,these suggestions also provide a useful reference for the formulation and improvement of accounting standards in the future,and promote the overall improvement of the financial management level of seed companies.

关 键 词：种子生产 存货评估 会计处理 历史成本法 上市种业公司 

分 类 号：F274[经济管理—企业管理] F302.6[经济管理—国民经济] F324.6