农业企业生物资产账面价值的确定

用生物资产的历史成本和公允价值不能较好地反映生物资产价值的实际情况。因此,应根据生物资产的形式采用不同的账面价值确定方法。生物资产的账面价值包括人工投入价值和自然增值,人工投入价值即为各期的历史成本,自然增值对于成熟生物资产来说,根据重要性原则,采用估计的方法入账,对于未成熟生物资产来说,等于人工投入资金的时间价值,使不同农业企业间的生物资产在账面价值上建立起可比性。

Sureness of the Book Value of Biological Assets in Agribusiness

Owing to the existing of the multi-grade of corporation in the governing structure in the group of enterprise, the group''s financial relations is different from the sole corporation in character. Many groups are under an embarrassment of how to correctly deal with the relation of centralization or decentralization in financial control. So, this article provides the concept of the integrating model of financial management firstly. Then,it designs the concrete content of this model. Last,it provides some measures in order to ensure its effect operating.