生物资产会计计量模式选择的探讨

On the Choice of Accounting Measurement Models for Biological Assets

生物资产计量是一个充满争议的领域,财政部颁布的《企业会计准则第5号———生物资产》虽提出了公允价值这个计量属性,但基本上还是以历史成本作为主要计量属性的。从长远来看生物资产的公允价值计量取代历史成本计量是历史发展的必然,但以我国目前条件还不能急于求成,复合型计量模式是适应我国当前经济状况的。待资本市场等条件完全成熟后再全面实行公允价值计量,以促进我国农业会计进一步与国际会计惯例相协调。

In ＂Aceounting Standard for Business Enterprises No. 5 Biological Assets＂ issued by the Ministry of Finance of China, the term ＂measurement of the fair value＂ of the property is mentioned, but historical cost remains the primary measurement attribute. In the long term, fair value measurement of biological assets will replace the historical cost measurement, which is the inevitable development of history. However, taking into consideration the present condition of China, it cannot be realized in haste. Instead, the multi-skill measurement pattern is more suitable to our country＇s current financial circumstance. The comprehensive implementation of fair value measurement should be postponed until the capital market completely matures in order to further promote the coordination of China＇s agricultural accounting with international accounting practice.