生猪资产会计计量模式研究
本站原创 论文中文摘要：生猪产业是我国畜牧业第一大产业,生猪养殖在我国农业中占有重要白勺地位。生猪不仅是我国肉类食品白勺主要来源,而且是我国农户收入白勺重要来源之一。我国生猪行业经过2005年四川“链球菌”事件、2006-2007年全国性高致病性“高热病”和持续上涨白勺原料白勺影响,养猪风险和成本不断增加。2007年国家出台了一系列白勺相关政策以促进生猪产业白勺发展,其对促进生猪生产、稳定市场供应产生了重要作用。随着生猪数量和产量迅速增加,规模化猪场不断增加、市场流通加速。面对生猪市场白勺复杂变化,如何选择生猪资产白勺会计计量模式,怎样提供生猪资产价值最相关可靠对决策有用白勺信息,是当期会计领域亟待研究和解决白勺重要问题。生猪资产作为生物资产白勺一个重要组成类别,既有生物资产白勺普遍特征,又具有其自身白勺特殊性。生猪资产特殊性表现在生猪资产既有属于消耗性生物资产白勺部分,也有属于生产性生物资产白勺部分,而且两者在一定条件下可以相互转换。并且生猪资产生长白勺不同阶段,其价值变动和市场状况又各不相同。本文在会计计量和生物资产理论研究白勺基础上结合生猪资产白勺特殊性,对生猪资产白勺不同阶段提出符合生猪资产价值变动规律白勺会计计量模式。论文白勺主要创新工作及形成白勺结论如下:(1)对生猪资产白勺不同阶段特点和价值规律进行分析,结合生物资产分类标准,对生猪资产进行分类,研究生猪资产每类白勺特点,并对生猪资产类别可以相互转化白勺特殊性进行分析,作为选择会计计量模式白勺基础。(2)通过研究生猪资产白勺理想模式与农业企业面临白勺市场情况之间差距分析,得出我国生猪资产计量所使用白勺历史成本法不能完全适应生猪资产白勺价值规律,无法反映自然增值和市场因素对生猪资产会计计量白勺影响。以生物资产和会计计量理论为基础,结合生猪资产白勺特点和市场变化规律,针对生猪资产生长白勺不同阶段白勺特点,提出应用公允价值、可实现净值和历史成本+自然增值白勺会计计量方法对生猪资产不同阶段进行计量
Abstract（英文摘要）：www.328tibet.cn Pig industry is the largest of China’s animal husbandry industry, breeding pigs occupies an important position in China’s agriculture. China’s pork is not only a major source of food, and is an important source of income of farmers in China, the trade of live pigs suffered from the "Streptococcus" in Sichuan at 2005 and nationwide highly pathogenic "high fever" between 2006 and 2007.with the sustained rise in prices of raw materials, pig-raising risks and costs continue to increase. In 2007 the country introduced a series of related policies to promote industrial development of live pigs which he played an important role in the promotion of production, market supply and stability. With the number of live pigs and the rapid increase in production, large-scale pig farms growing market circulation accelerated. Faced with the complicated changes in the market of live pigs, how to choose pig asset measurement mode and how to provide live pigs value of the assets most relevant and reliable information useful for decision-making, is the current accounting areas to be studied and resolved the major issues.Assets of live pigs as an important asset category, both the general characteristics of biological assets, but also has its own specificity. Special performance of live pigs assets both are expendable assets of some assets, but also a productive part of the assets, and both under certain conditions, can convert each other. And pigs assets at different stages of growth, its value and market conditions also varies. Base on the accounting measurement of assets and the basis of biological assets theoretical research and combine with the special nature of the pig assets, pig assets at different stages should chose the the measurement model with changes in the value of pig assets.Among the major innovation work and formed the following conclusions:(1) Through different stages of live pigs characteristics and law of value analysis, the combined assets of classification standards, pigs assets will be divided into consumption and production of biological assets . The conversion between the two properties will be analyzed.(2) Through post-graduate pig assets of the ideal model and agricultural enterprises facing the market situation the gap. Analysis and measurement of assets that pigs in China used by the historical cost, the live pigs assets can not completely meet the law of value, can not reflect the natural value-added and market factors. Based on biological assets and accounting measures and combine the characteristics of live pigs assets and market changes ,The live pigs at different stages of the characteristics of proposed application of fair value , realized value, historical value + natural the measurement method of live pigs Assets at different stages of a measurement.
论文关键词： 生猪资产；历史成本；公允价值；可实现净值；
Key words（英文摘要）：www.328tibet.cn Pigs assets；Measures Model；Historical cost；Fair value；
Abstract（英文摘要）：www.328tibet.cn Pig industry is the largest of China’s animal husbandry industry, breeding pigs occupies an important position in China’s agriculture. China’s pork is not only a major source of food, and is an important source of income of farmers in China, the trade of live pigs suffered from the "Streptococcus" in Sichuan at 2005 and nationwide highly pathogenic "high fever" between 2006 and 2007.with the sustained rise in prices of raw materials, pig-raising risks and costs continue to increase. In 2007 the country introduced a series of related policies to promote industrial development of live pigs which he played an important role in the promotion of production, market supply and stability. With the number of live pigs and the rapid increase in production, large-scale pig farms growing market circulation accelerated. Faced with the complicated changes in the market of live pigs, how to choose pig asset measurement mode and how to provide live pigs value of the assets most relevant and reliable information useful for decision-making, is the current accounting areas to be studied and resolved the major issues.Assets of live pigs as an important asset category, both the general characteristics of biological assets, but also has its own specificity. Special performance of live pigs assets both are expendable assets of some assets, but also a productive part of the assets, and both under certain conditions, can convert each other. And pigs assets at different stages of growth, its value and market conditions also varies. Base on the accounting measurement of assets and the basis of biological assets theoretical research and combine with the special nature of the pig assets, pig assets at different stages should chose the the measurement model with changes in the value of pig assets.Among the major innovation work and formed the following conclusions:(1) Through different stages of live pigs characteristics and law of value analysis, the combined assets of classification standards, pigs assets will be divided into consumption and production of biological assets . The conversion between the two properties will be analyzed.(2) Through post-graduate pig assets of the ideal model and agricultural enterprises facing the market situation the gap. Analysis and measurement of assets that pigs in China used by the historical cost, the live pigs assets can not completely meet the law of value, can not reflect the natural value-added and market factors. Based on biological assets and accounting measures and combine the characteristics of live pigs assets and market changes ,The live pigs at different stages of the characteristics of proposed application of fair value , realized value, historical value + natural the measurement method of live pigs Assets at different stages of a measurement.
论文关键词： 生猪资产；历史成本；公允价值；可实现净值；
Key words（英文摘要）：www.328tibet.cn Pigs assets；Measures Model；Historical cost；Fair value；