Study On Biological Assets Accounting

China is a great agricultural country in the world while agriculture is always in supportive of the constant development and progress of the whole national economy. It is the foundation of the national economy played a very important role in it. Biological assets is a main part in the enterprise assets of agriculture and it is the most important manufacture material or the leading managing subject. With the gradually opening of the trade both at home and abroad along with the healthy environment of investment and financing as well as order development, the enterprises which are specialized in agricultural manufacture activity are increasing year by year. However, owning to the manufacture process of agriculture is comparatively complicated and it is no standardized rules which resulted in untenable to supply the detailed information of biological assets for most corporations in China and it also lack of necessary, standardized and normal biological assets accounting information on the basis of high quality.It is very important for the accounting work of agricultural enterprise to confirm, measurement, record or disclosure. Therefore, the differences in confirmation standard and model of measurement have an vital influences on reasonable distribution of agricultural resource, the development of enterprise itself and the competition of international market. I hope this assay can arose some meditation in the actual manipulation of not only biological assets accounting rules but also practical research as well.This paper is consist of four parts as following:PartⅠ:Introduction. This part, first of all, to lead in the thesis of this paper and reviewed the current research situation both at home and abroad. Last but not the least it illustrates the innovation and weakness of this paper.PartⅡ:To define the biological assets. This part mainly discussed the basic definition of biological assets, the differences and similarities between biological assets and agricultural products.PartⅢ:The analyses of biological assets measurement. This part comprised three aspects. First of all, to research the measurement attribute of biological assets. Second, to analysis the following issues of measurement may appear concerning biological assets. Finally, to analysis the environmental cost existed in measurement attribute of biological assets.PartIV:The report and disclosure of biological assets accounting information. This part aims to analysis of report, disclosure and betterment of biological assets accounting information. And selected one of farms as an example to indicate the problems existed in the process of carrying out the accounting guide line in biological assets.