Study On The Accounting Of Biological Assets In HX Farm

State owned farm is a very important part of China’s agricultural development andbiological assets are state owned farm in one of the most common and most basic assets. It isalso an important part of the farm. However, most of the state-owned farms does not attachimportance to the biological assets accounting. There are away lots of problems in theaccounting work, such as the existence of inaccurate, the recognition and measurement ofbiological assets is too old, disclosure or timely issues. Negative effects with the developmentof economy these problems caused by the increasingly prominent, so the work on biologicalassets accounting reform has become an urgent need of state-owned farm.This paper selects the problems of typical HX farm as the research object, for thesolutions proposed in the in-depth analysis of the biological assets accounting problems after.So we can make the biological assets accounting theory more perfect of state-owned farm. Inreality can guide HX farm biological assets accounting work, accumulate the experience ofreform in solves the problem for the HX farms but also for other state-owned farm biologicalassets accounting work.This paper adopts literature research method and case analysis method, to understand thecurrent biological assets accounting theory through access to a large number of domestic andforeign literature, and then to these theory of induction and deduction and analysis the currentshortcomings in the theory system and to supplement and perfect the. Then the theory is usedto solve the HX farm which exists in the biological assets accounting problems in work.The main research results of this paper include: the concept of the biological assets areadded, proposed micro-organisms should also be classified biological assets. Biological assetHX confirmation, measurement, disclosure of farm work and put forward feasible solutions,and provides a model reference work for the biological assets accounting reform ofstate-owned farm.