农业上市公司生物资产确认与计量经济后果分析

Analysis on System Effect of Chinese Biological Assets Principle

文章着重考察我国农业上市公司生物资产确认与计量的经济后果。首先以42家农业上市公司2011度财务报告为基础,从生物资产的确认和分类、资产计量属性以及生物资产信息披露状况三个方面进行描述性统计分析;其次,以"雏鹰农牧"公司为例,对其2011年度财务报告中不同种类生物资产的确认与计量进行案例剖析,以检验农业上市公司生物资产确认与计量的经济后果。研究发现,CSA5准则有关生物资产的确认范围存在缺陷,缺少划分成熟与未成熟生产性生物资产的规范;有关生物资产选择公允价值计量属性的相关规定不具可操作性;农业上市公司生物资产信息披露规范不够科学严谨。制定机构应进一步完善《CAS5—生物资产》准则。

In order to figure out the economic consequences of recognition and measurement of agricultural listed compa- nies＇ biological assets, this paper taking 2011 annual financial reports from 42 related companies as an sample, descrip- tively made a statistical analysis on their biological assets from three perspectives including recognition and measurement, measurement properties and disclosure providing situation. After that, authors focused on a specific Eagles Agriculture and animal husbandry Company monitored the economic consequences of recognition and measurement of their biological assets. Authors found there were shortcomings existed in CSA5 guidelines＇ the confirmation on scope of biological assets part by lacking standardized mature/immature production division. Meanwhile, related policies of selected fair value measurement of biological asset were non - operable. Based on the above, authors suggested ＂ CSA5 - Biological Assets Principle＂ should be perfected as soon as possible in the end of the paper.