Study On Accounting Calculation Of Agricultural Enterprises Biological Assets

Biological assets are not only the most important means of production for agricultural enterprises, but also the main component of agricultural assets. Therefore, how to recognize, measure and disclose biological assets have tremendous influence to the reasonable disposition for agricultural resources. China is a large agricultural country, vast population but lack of cropland, relative deficiency of per capita resources, imbalance of local development, relatively weak in the fundament of economy and technology, in addition to the self-owned complicity of biological assets, so it is impossible for the most agricultural enterprises to provide sufficient cost accounting information of biological assets. For this reason, the study of agricultural accounting issues, especially the accounting calculation ones have some theoretical and practical significance.This article lays in the foundation of analyzing exterior and interior investigation documents, uses theoretical and verifiable analytical methods, takes fundamental description and analysis to the accounting calculation system of national agricultural enterprises, and absorbs some regulations in agricultural developed countries, proposes the establishment of operational agricultural enterprise biological assesses accounting calculation system,makes the accounting calculation of biological assets cater for the necessity of modern enterprises developing, also causes the further coordination between national agriculture accounting and international accounting conventions. The possible new ideas what this article brought is to analyze characteristics of national agricultural enterprises, refers to the international methods, discusses the agricultural enterprise biological assets measuring developing tendency of our country, wishing this article can offer some evocations and references to the formulating of national biological assets accounting standard and theoretical research.This paper is divided into four parts:Part one: Fundamental theories of agricultural biological assets. Briefs relative concepts in this article, analyzes the characteristics of biological assets, overviews the exterior and interior researching development.Part two: recognition of agricultural biological assets. Consists of the related theories of international biological assets recognition regulations and current national regulations to biological assets recognition.Part three: measurement of agricultural enterprise biological assets. It is the important part of this article, it contains the following details: First, describes the influential factors of biological assets measurement; Then by absorbing international biological assets measurement , in addition to integrating reality conditions exist in our national agricultural enterprises, in order to illuminate the current counting to biological assets in our country, which can not use historical cost or fair value, and so on, the later ones belong to single accounting features, the right way is choosing the mixing counting model which puts historical cost measurement in the first, and properly uses fair value. In the end, to illustrate this standpoint by taking measurement to biological assets according to the accounting documents in a pig farm.Part four: Disclosing of agricultural enterprise biological assets. Which consists of general requirement of biological assets and the supplemental disclosing requirement. Owing to report forms play significant role in wholly accounting audit system, author puts it into a independent part.