Research On Measurement And Information Disclosure Of Biological Assets In Zhangzi Island Group

The development of social production begins with agriculture,and the generation and development of any industry is based on agriculture.As a large agricultural country with a population of 1.3 billion,the stable development of agriculture plays a vital role in China's economy.For agricultural enterprises,as a core position in biological assets of the enterprise assets,how to determine the biological asset measurement attribute and information disclosure has become a key problem in agricultural enterprises bigger and stronger.But in recent years,the abandonment of medicinal materials for events and contribution to the myth of the output value of 30000 yuan per mu,all reflect the biological assets larger influence on enterprise's operating,the listed company's financial problems is closely related to accounting and information disclosure.Due to the nature of natural increment and transformation of biological assets,it is easy to be affected by natural disasters,which makes it difficult to determine the future economic interests,which makes the measurement of biological assets difficult.Research on biological assets accounting in China started late,in 2006 promulgated the "accounting standards for enterprises no.5-biological assets,measurement and disclosure of information of biological assets related specification,a lot of places but standards are not clear,there is still information disclosure content is not complete,not real,not in time.These problems have provided some operating space for the measurement and information disclosure of enterprise bioassets,and have a great impact on the quality of accounting information of enterprises.Therefore,it is of great significance to study the accounting measurement and information disclosure of biological assets to improve the quality of information disclosure and promote the healthy development of agricultural enterprises.This paper takes the agricultural listed company zhangzi island as an example to carry out specific case analysis on its biometric measurement and information disclosure.The first part of this paper presents the research background,significance,literature review,research ideas and methods.The second part defines the related concepts of biological assets and introduces the related theories of biometric measurement and information disclosure.The third part makes a comprehensive analysis of the business situation and the development process of the company.The fourth part analyzes the measurement and information disclosure from the status quo,existing problems and reasons.The fifth part from the two aspects of accounting and information disclosure put forward the Suggestions of improving the quality of the biological asset information disclosure,mainly include: refined biological assets classification,according to the biological assets itself attribute measurement model,provides the reasonable penalty basis,mandatory disclosure of information content,strengthen the supervision.Finally this article conclusion,problems of biological assets measurement and disclosure of information,is not only decided by the particularity of biological assets,are also associated with biological assets accounting standards in our country is not perfect,also closely connected with the enterprise's own subjective intent.