畜牧企业生物资产会计计量的探究——以奶牛企业为例
Research on the Accounting Measurement of Biological Assets in Animal Husbandry Enterprises:Taking Dairy Cattle Enterprises as an Example
陈爱伟 1谢萍 1孙颖1
作者信息
- 1. 山东农业工程学院,山东 济南 250100
- 折叠
摘要
生物资产是农业企业重要的资产之一.畜牧企业的奶牛一般会经历犊牛期、育成期、成年期和淘汰期四个核心生长阶段,且每个生长阶段的生物特征各不相同.通过生物资产的会计计量文献梳理,分析奶牛生物资产会计计量的应用现状,研究结论表明:一是无论单一使用历史成本计量模式还是公允价值计量模式,均不是奶牛生物资产的最佳计量模式;二是奶牛生物资产的会计计量建议可以分关键节点、分成长阶段,采用以"公允价值计量"为辅,期间贯穿使用"历史成本和自然增值计量"的复合计量模式,有助于客观、公允地反映奶牛生物资产关键节点的内在真实价值,提高畜牧养殖企业的会计信息质量.
Abstract
Biological assets are one of the important assets of agricultural enterprises.Dairy Cows in animal husbandry enterprises generally go through four core growth stages:calf stage,breeding stage,adult stage and elimination stage,and the biological characteristics of each growth stage are different.By combing the literature of biological assets accounting measurement,this paper analyzes the current situation of the application of biological assets accounting measurement in dairy cows,The conclusions of the study suggest that:firstly,neither the single use of the historical cost measurement model nor the fair value measurement model is the optimal measurement model for biological assets of dairy cows;the second is that the accounting measurement suggestion of cow's biological assets can be divided into key nodes and growth stages,and the"Fair value measurement"can be used as a supplement,the compound measurement model of"Historical cost and natural increment measurement"is used throughout the period,which helps to objectively and fairly reflect the intrinsic true value of the key nodes of the biological assets of dairy cows,improve the quality of accounting information in animal husbandry enterprises.
关键词
奶牛企业/生物资产/会计计量/复合计量模式Key words
dairy Enterprises/biological assets/accounting measurement/compound measurement model引用本文复制引用
基金项目
山东农业工程学院一般课题(2022)(22XJKTW201)
济南市哲学社会科学课题重点项目(2023)(JNSK23B46)
出版年
2024
NETL
NSTL
万方数据