我国林业企业生物资产会计核算国际比较研究  

International Comparative Study on Biological Assets Accounting of Forestry Enterprises in China

作　　者：赵景芬[1] 桑亚玲 ZHAO Jingfen;SANG Yaling(College of Economics and Management,Shenyang Agricultural University,Shenyang 110866,Liaoning Province,China)

机构地区：[1]沈阳农业大学经济管理学院,辽宁沈阳110866

出　　处：《沈阳农业大学学报（社会科学版）》2024年第4期427-433,共7页Journal of Shenyang Agricultural University(Social Sciences Edition)

基　　金：辽宁省教育厅科学研究经费面上项目(LJKR0238);沈阳农业大学研究生教育教学研究项目(2023-yjs-08)。

摘　　要：生物资产作为林业企业的主要资产,其确认、计量、处置以及披露牵动着我国林业资源配置和林业企业的发展。本文旨在研究我国企业会计准则与国际会计准则在林业企业生物资产会计核算中的异同,重点分析出我国林业企业生物资产会计核算存在生物资产分类模糊、生物资产计量模式与资产价值不匹配、生物资产会计信息披露质量不高等主要问题。针对上述问题,从细化生物资产分类、完善生物资产公允价值计量以及完善生物资产会计信息披露等方面提出强化林业企业生物资产会计核算的规范性建议,以期为相关实践提供参考。As the main assets of forestry enterprises,the recognition,measurement,disposal and disclosure of biological assets affect the allocation of forestry resources and the development of forestry enterprises in China.This paper aims to study the similarities and differences between China's accounting standards for business enterprises and international accounting standards in the accounting of biological assets in forestry enterprises,especially for the main problems in the accounting of biological assets in China,including fuzzy classification of biological assets,mismatch between biological assets measurement model and asset value,and low quality of biological assets accounting information disclosure.The normative suggestions are put forward to strengthen the biological assets accounting of forestry enterprises from the aspects of refining the classification of biological assets,improving the fair value measurement of biological assets and improving the disclosure of biological assets accounting information,so as to provide reference for related practice.

关 键 词：林业类生物资产 会计核算 国际比较 

分 类 号：F234.5[经济管理—会计学] F302.6[经济管理—国民经济] F326.25