养猪业生物资产核算的讲解（Explanation of biological assets accounting in pig raising industry）.doc

养猪业生物资产核算的讲解（Explanation of biological assets accounting in pig raising industry） To explain the biological assets accounting of the pig industry Zhu Chongming (2008-07-30 10:17:50) Preface Now, Chinas agriculture still plays an important role in the national economy and social life. Both domestic consumption and foreign exchange earning have made great dependence on agriculture. In order to make the agriculture accounting more scientific and standardized, the Ministry of Finance in the enterprise accounting system on the basis of? 2001, on 2004 issued the accounting measures, agricultural enterprises of biological assets and agricultural products ( accounting 2004 No. 5), the agricultural accounting system has a higher level of unity. In recent years, with the increase of agricultural listed companies, investors are in urgent need of the company can provide the reference system accounting standard unified accounting statements; in addition, in order to link up with the international accounting, is also an urgent requirement to accounting and international accounting standards of agricultural accounting in china. In this situation, it is imperative to formulate the accounting standards of agricultural biological assets suitable for Chinas national conditions. The Ministry of Finance on the basis of biological assets accounting of agricultural enterprises on the way, in 2006 formulated the Enterprise Accounting Standards No. fifth - biological assets, its implementation will be of great significance to Chinas agricultural accounting. Because the theoretical research of biological assets accounting in our country is still not deep enough, the implementation of accounting of biological assets in a very short time, many agricultural accounting personnel just contact biological assets accounting, encountered a lot of problems, the biological assets accounting practice full of randomness. Some also use in the product and other subjects accounting biological assets. The au