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2007年1月1日起我国《企业会计准则第5号—生物资产》率先在农业上市公司施行,准则的实施适应了我国资本市场的需要,对与改善农业上市公司质量、保护投资者和社会公众发挥了十分积极地作用。截止2010年底,我国《企业会计准则第5号—生物资产》已经在上市公司实施了四年,笔者通过分析涉农上市公司年报发现生物资产准则在具体执行中存在很多问题,本文针对存在的问题提出有针对性的政策建议。
Since January 1, 2007, China’s “Accounting Standards for Business Enterprises No. 5 - Biological Assets” took the lead in the implementation of agricultural listed companies. The implementation of these guidelines has adapted to the needs of China’s capital markets. It is of great significance to improving the quality of agricultural listed companies and protecting investors and society The public has played a very positive role. As of the end of 2010, China’s “Accounting Standards for Business Enterprises No. 5 - Biological Assets” has been in the implementation of listed companies for four years, the author through the analysis of annual reports of listed companies involved in agriculture found in the implementation of biological assets in the specific implementation of many problems, this paper addresses the existing problems Proposed targeted policy recommendations.