Research On The Accounting Measurement Of Biological Assets

Agriculture is the foundation of the country.In recent years,China has vigorously supported the development of agricultural enterprises.Government actively promoted the industrial transformation and upgrading of agricultural enterprises.With the support of policies and the development of the economy,the scale of production of agricultural enterprises continues to expand.Biological assets are one of the most important assets in the production and operation of agricultural enterprises.It is also necessary to manage and regulate the measurement of biological assets.In addition,China's measurement of biological assets has gradually shifted from the original historical cost model to the fair value model.However,due to the fact that some bio-asset markets in China are still not perfect,there are few practical studies on related measurement,and there is no conclusion on the selection and application of models.At present,most scholars advocate a phased hybrid measurement model for the measurement of biological assets,but further research is needed on how to apply it.This paper first introduces the literature research on the classification and measurement of biological assets,summarizes the analysis of the measurement model and related theoretical research in the research field in recent years,and expounds the concept and theoretical basis of biological assets,for the subsequent mixed measurement mode.Use to lay the foundation for research and theory.Then,combined with the current measurement model of Anyou Bio,the problems of the existing measurement model are analyzed from four aspects,namely,the standard deviation of biological assets,the natural characteristics of biological assets,the matching of income and expenses,and the reflection of real value.For the problems of the existing measurement model of biological assets,this paper puts forward the application of the mixed accounting measurement model in combination with the case of Anyou Biological.Considering the characteristics of different stages of biological assets,combined with different measurement models,the rationality of biological assets measurement is guaranteed.According to the growth cycle of Anyou Biological Pig Breeding,the “historical cost + natural value added” model,the net realizable value model and the future cash flow present value model are adapted to the reserve pigs,the growing pigs and the mature breeding pigs.The natural characteristics of pigs at various stages and related benefits.Finally,it puts forward the safeguard measures for implementing the hybrid metering model,prompting enterprises to improve the accounting measurement model,accelerate the cooperation management and improve the standards,and provide a good internal and external environment for the wide application of the biological asset hybrid measurement model.