Studying On The Consummation Of The Accounting Standards Of Biological Assets

China is an agricultural producing country and biological assets have always been important means of productions for agricultural enterprises. A specific definition, classification, measurement, disclosure of biological assets is in a great extent on rational distribution of biological assets, so the concrete regulations of the accounting standard of biological assets have always received much concern by theoretical circles and agricultural accountant. With the development of economic globalization and trade strengthened, our country needs to improve the relevant provisions of the accounting standard of biological assets continuously, so the content of the accounting standards could connect with international accounting standards more quickly. At the same time, biological assets always have been regarded as the production target of agricultural enterprises and the accounting of biological assets have been paid close attention in this kind of enterprises, so not many people notice that microbial assets are an integral part of biological assets. Today our country attaches more and more importance to the development of high-tech enterprises, specific accounting issues of the high-tech enterprises, which regard microbes as the raw materials, have not been resolved, so our country needs to regulate the accounting content of microbe assets in the accounting standards as soon as possible. Therefore, lying on the fundamental theoretical, I will research the problems of the accounting standard of biological assets and give out the relevant suggested plan. Putting the microbe into the biology assets and discussing the accounting of the microbe assets in high and tech enterprises, so we can connect the theoretical research with the practical application.Research paper includes the following content: First, the background, purpose, significance and knowledge of the research are explained. Second, I will give the relevant definition of the concept and compare the domestic and international accounting standards for the biological assets. I will mainly discuss the domestic and foreign biological assets accounting standards in four aspects, such as definition, recognition, measurement and information's disclosure and I will give an inspiration after analyzing and comparing comments. On the former basic theoretical, I will discuss the existing problems of the biological assets accounting standards. Combining with actual situation's analysis, I will give the improving measures.At last, I will research the high and tech enterprises which regarding microbes as main raw materials. I will introduce these enterprises how to use the current accounting guidelines in biological assets. Also I will research the concrete problems, such as reclassification, measurement and disclosure of microbial assets in the high and new technology enterprises.