Accounting And Criteria Studies Of Agricultural Enterprises

Continue to strengthen the development of economic globalization andforeign trade, China’s agricultural enterprises and foreign enterprises arebecoming increasingly close, and the increasingly strong demands for agradual convergence of the contents of the contents of the agriculturalenterprises should follow the accounting standards with InternationalAccounting Standards. Since January1,2007, China’s listed companies inthe full implementation of new accounting standards, where "AccountingStandards for Enterprises No.5-Biological Assets" made for the handlingof agricultural listed companies on biological assets related specifications.Agricultural products as inventories and government subsidies toagricultural products were also made by the relevant requirements. So far,the implementation of the above criteria over the years, the implementationof what and what are the problems in the implementation process, thebiological assets of agricultural enterprises, agricultural inventory,government grants and related accounting research to improve the relevantcriteria are The problem is worthy of further investigation. The thesis workincludes: First, the research background, purpose, meaning and relatedResearch elaborate. Secondly, the introduction of biological assets,agricultural inventories and government grants related to the concept ofbiological assets in the identification, measurement, disclosure and otherrelated accounting issues. Finally, explore our current guidelines exist onthe basis of the aforementioned problems, combined with China’s nationalconditions gives perfect countermeasures. The innovation of this articlemay care to proceed from the perspective of improving the existingenterprise accounting standards and more comprehensive description of the main points of the relevant accounting standards and agriculturalenterprises-biological assets, inventories of agricultural products and thethree aspects of government subsidies and agricultural agriculturalenterprises in the accounting of their own economic business should berecognized in the scope of the standard measurement and reporting. This isnot the current accounting standards discussed theoretically, but in theagricultural listed companies the status of implementation of the guidelinesto identify the extent of implementation of the guidelines, the currentaccounting standards on this basis, the problem dates back norms degreestheory reality, better enforcement of existing accounting standards and therelevant departments of agricultural listed companies to better improve therelevant accounting standards, to provide their own suggestions andthinking. Limited agricultural listed companies in the data collected in thisarticle, the possible conclusion is not very mature insights, we give correctme, I will constantly in-depth in future work, expect to get more recognitionconclusions.