Research On Biological Assets Accounting Standard Executive Effect Based On The Analysis Of Annual Reports Of Agriculture-related Listed Companies

Our enterprise accounting system (2006) is the breakthrough and innovation of accounting theory, the new standards reflected not only take the international trend of accounting standards, but also consider our country's actual situation with the development of economic, won the international recognition. Since January 1, 2007, the new enterprise accounting standards has been used four years in listed companies in China, overall, effective and smooth. In 2006, the new accounting standards No.5 biological assets full of feature or quality. The basic characteristic of agriculture biological assets has led to complexity of recognition, measurement and disclosure of biological assets. China is a large agricultural country, and strongly dependent on which is a big domestic consumption and export income generation. Biological assets are essential for agricultural enterprises. So, how is the standard? It has a great significance for the sustainable development of agricultural enterprises and the improvement of our biological assets standard. Many problems have to be operated, and how to resolve problems, which has been the subject of theory and practice. The new standard is step by step with international accounting standards in its concept and confirm. Based on the background and the perspective of biological Assets, to study criteria for the implementation effect of single criterion, discusses the execution of the subject, the problems and solutions, in order to improve the new accounting standards.The paper begins with status of standards implementation, with 2007-2010 agriculture-related listed company four years annual reports data as the sample, take implementation descriptive statistics analysis for standards from January 1, 2007 to 2010, analyze the case with actual data of listed companies, based on the current implementation standards. This paper expounds the trend of the execution from both negative and positive aspects, and put forward the solutions from theory and practice, which support and explain analysis theory, with typical cases and actual data of listed companies, in order to compare and strengthen the persuasive. Finally, this paper puts forward to better execute or standards of suggestion that remained on the basis of careful attitude, this part of the text analysis the situation of our country, in order execute single criterion better to the accounting standards for enterprises. Based on improved standards and guidelines, encourage the evaluation, improve accounting information, control system strictly and keep full disclosure requirements, improve accountant professional judgment ability, focus on the reliability of accounting information. In order to improve the reliability of accounting information, from microcosmic to macroscopic, implement new enterprise accounting standards actively and steadily.The article is divided into five parts:The first part is the introduction. It introduces the writing motive, researching condition at home and abroad, the structure of this thesis and also its contributions.The second part is the basic theory. This section introduces the concepts related to biological assets, characteristics and principles. Compare with definition and evaluation standards at home and abroad, from the development tendency, it can reflect the national characteristic, which making situation itself as a starting point, seeking truth from facts. Lay a solid theoretical basis meaning for discussed below.The third part is effect of standards implementation. This part take specific description and analysis of implementation criterion, using standard and empirical, qualitative and quantitative methods, with 2007-2010 agriculture-related listed companies as a sample, the disclosure of compliance analysis of the same project by different enterprises and the follow degree analysis of the same enterprises by different project. Analysis the reasons from information disclosure, standard specification and earnings management.The fourth part is the main problems proposal during the implementation standards. From theory and practice aspects, which support and explain analysis theory. With typical cases and actual data of listed companies, in order to compare and strengthen the persuasive.The fifth part put forward solutions. This part of the text analysis the situation of our country, in order execute single criterion better to the accounting standards for enterprises. The whole idea states from theory and practice aspects, based on improved standards and guidelines, encourage the evaluation, improve accounting information, control system strictly and keep full disclosure requirements, improve accountant professional judgment ability, focus on the reliability of accounting information.