我国农林上市公司生物资产披露研究

Disclosure of Biological Assets in Agricultural and Forestry Listed Companies in China

通过对新会计准则实施后从事牲畜养殖、农作物种植、林业种植、渔业养殖等农业生产活动的43家农林上市公司生物资产披露现状的统计分析，发现目前我国农林上市公司生物资产披露存在不规范、披露不充分等问题。从我国生物资产核算现状出发，提出了农林上市公司生物资产披露的原则意见和操作规范，并就生物资产的强制披露和自愿披露提出了建议。

After the implementation of the new accounting standards in China, a statistical analysis on 43 agricultural and forestry listed companies, which involved in animal husbandry, farming, forestry or fishery, shows that the current information disclosure of biological assets are unstandardized and insurfficient. Based on current situation, principles and operation regulations of information disclosure of biological assets are provided as well as suggestions both for mandatory and voluntary disclosure.