本文選題：生物資產(chǎn)　切入點(diǎn)：確認(rèn)和計(jì)量　出處：《中國(guó)財(cái)政科學(xué)研究院》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：生物廣泛地存在于自然界中,隨著經(jīng)濟(jì)社會(huì)的進(jìn)步發(fā)展,生物越來(lái)越多地被人類利用,成為一種資源。當(dāng)企業(yè)從事生物資源的生產(chǎn)經(jīng)營(yíng)時(shí),就產(chǎn)生了會(huì)計(jì)概念“生物資產(chǎn)”。生物資產(chǎn)作為企業(yè)的一項(xiàng)資產(chǎn),存在資產(chǎn)的共性,也有其特性。為了規(guī)范企業(yè)對(duì)生物資產(chǎn)的會(huì)計(jì)確認(rèn)、計(jì)量和披露等事項(xiàng),2006年2月15日,財(cái)政部頒布《企業(yè)會(huì)計(jì)準(zhǔn)則第5號(hào)——生物資產(chǎn)》(簡(jiǎn)稱CAS5),對(duì)生物資產(chǎn)的定義、會(huì)計(jì)確認(rèn)、計(jì)量和披露等進(jìn)行規(guī)范。經(jīng)過(guò)10多年的執(zhí)行,生物資產(chǎn)已經(jīng)成為農(nóng)業(yè)企業(yè)和一些生物制藥企業(yè)的主要資產(chǎn),CAS5的應(yīng)用范圍也突破了農(nóng)業(yè)企業(yè)的限制。由于生物資產(chǎn)具有品種多、分布廣、有生命、能自然增值等特點(diǎn),使企業(yè)在會(huì)計(jì)確認(rèn)和計(jì)量時(shí)出現(xiàn)一些困難和問(wèn)題,這些問(wèn)題給企業(yè)在確認(rèn)和計(jì)量方面提供了較大的操作空間,降低了企業(yè)的會(huì)計(jì)信息質(zhì)量。目前,我國(guó)學(xué)術(shù)界對(duì)生物資產(chǎn)會(huì)計(jì)確認(rèn)研究集中于生物資產(chǎn)的概念界定和確認(rèn)范圍領(lǐng)域,對(duì)生物資產(chǎn)分類界限、確認(rèn)時(shí)點(diǎn)以及確認(rèn)標(biāo)準(zhǔn)、控制權(quán)問(wèn)題研究較少。本文通過(guò)閱讀生物資產(chǎn)會(huì)計(jì)準(zhǔn)則、分析35家農(nóng)業(yè)上市公司和37家醫(yī)藥制造企業(yè)2015年年度報(bào)告中關(guān)于生物資產(chǎn)會(huì)計(jì)確認(rèn)現(xiàn)狀,發(fā)現(xiàn)存在生物資產(chǎn)范圍界定不完整、分類界限難以明晰等問(wèn)題,然后對(duì)問(wèn)題成因進(jìn)行分析,最后對(duì)這些問(wèn)題提出建議。本文建議將微生物資產(chǎn)納入準(zhǔn)則規(guī)定范圍,企業(yè)按照主要持有目的確定生物資產(chǎn)的分類,明確國(guó)有天然林的控制權(quán),并對(duì)不同類別生物資產(chǎn)的確認(rèn)標(biāo)準(zhǔn)和確認(rèn)時(shí)點(diǎn)提出設(shè)想。在會(huì)計(jì)計(jì)量方面,生物資產(chǎn)折舊、減值和計(jì)量模式的選擇成為多年來(lái)學(xué)術(shù)界關(guān)注的焦點(diǎn)。同類生物資產(chǎn)折舊政策難以統(tǒng)一、減值難以可靠計(jì)量、歷史成本計(jì)量難以體現(xiàn)自然增值都是生物資產(chǎn)計(jì)量存在的問(wèn)題。本文通過(guò)研究,提出加強(qiáng)對(duì)生物資產(chǎn)折舊和減值的規(guī)范、利用信息化提高生物資產(chǎn)計(jì)量準(zhǔn)確性、完善公允價(jià)值使用條件和標(biāo)準(zhǔn)、后續(xù)計(jì)量使用符合生物資產(chǎn)自然特征模式的建議。
[Abstract]:Biology widely exists in nature. With the development of economy and society, biology is used more and more by human beings and becomes a kind of resource. When the enterprise is engaged in the production and management of biological resources, In order to standardize the accounting recognition, measurement and disclosure of biological assets, on February 15, 2006, biological assets, as an asset of an enterprise, have the commonness and characteristics of the assets, and in order to regulate the accounting recognition, measurement and disclosure of the biological assets of the enterprise, on February 15, 2006, The Ministry of Finance promulgated the Accounting Standard for Enterprises No. 5-Biological assets (CAS5N), which regulates the definition, accounting recognition, measurement and disclosure of biological assets. Biological assets have become the main assets of agricultural enterprises and some biopharmaceutical enterprises. The application scope of CAS5 has also broken through the limits of agricultural enterprises. Make the enterprise appear some difficulties and problems in the accounting recognition and measurement, these problems provide a larger operation space for the enterprise in the recognition and measurement, and reduce the accounting information quality of the enterprise. At present, The research on the recognition of biological assets accounting in China focuses on the definition of biological assets and the scope of recognition, the classification of biological assets, the recognition time points and the recognition criteria. Through reading the accounting standards of biological assets, this paper analyzes the status of accounting recognition of biological assets in the annual report of 35 agricultural listed companies and 37 pharmaceutical manufacturing companies in 2015. It is found that the definition of biological assets is incomplete and the boundary of classification is difficult to clarify. Then the causes of these problems are analyzed, and some suggestions are put forward. This paper suggests that microbial assets should be included in the prescribed scope of the guidelines. The enterprise determines the classification of biological assets according to its main purpose of holding, clarifies the control rights of state-owned natural forests, and puts forward some assumptions on the recognition standards and time points of different types of biological assets. In terms of accounting measurement, biological assets are depreciated. The choice of impairment and measurement models has become the focus of academic attention for many years. The depreciation policy of similar biological assets is difficult to unify and the impairment is difficult to measure reliably. The historical cost measurement is difficult to reflect the natural increment of value is the problem of biological assets metering. Through the research, this paper puts forward to strengthen the standard of depreciation and impairment of biological assets, and to improve the accuracy of biological assets measurement by using information technology. Perfect fair value use conditions and standards, and follow up the use of biological assets in line with the natural characteristics of the recommendations.
【學(xué)位授予單位】：中國(guó)財(cái)政科學(xué)研究院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275

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本文編號(hào)：1647683