新颁布的生物资产会计准则保留了部分中国特色,与国际会计准则已经逐步趋同。但新准则在生物资产价值计量模式上仍以历史成本为主,谨慎使用公允价值计量法。由于生物资产自身的生长发育,采用历史成本法对生物资产进行后续计量,往往会低估生物资产的价值。笔者认为,生物资产价值的计量属性,在生物资产后续计量阶段应采用公允的价值计量模式。 The newly promulgated Accounting Standard for Biological Assets retains some Chinese characteristics and has gradually converged with international accounting standards. However, the new standard still takes the historical cost as the measurement mode of the biological assets value, and uses the fair value measurement method with caution. Due to the growth and development of biological assets, the historical cost method for subsequent measurement of biological assets often underestimates the value of biological assets. In my opinion, the measurement of the value of biological assets attributes, the follow-up measurement of biological assets should adopt a fair value measurement model.