Research On Accounting Of Productive Forest Assets

Since the convocation of the 19th National Congress of the People’s Republic of China,China has promoted the construction of ecological civilization as a "millennium plan," and the reform of ecological civilization has continued to advance.At the same time,"quality ecological products" have been included in the livelihood of the people.The variety of productive biological assets includes a variety of "products"(fruits)that are carried by fruit tree assets,providing the basis for the production of "quality ecological products." However,at present,the level of accounting confirmation,measurement and information disclosure of the fruit tree assets in productive forestry assets in China is still far from meeting the needs of current economic and social development.The accounting problem is still a problem that plagues the theoretical and practical sectors.Therefore,it is necessary to conduct in-depth research on the fruit tree assets in China’s productive forest tree assets.The paper compares and analyzes the cases of date trees of fruit trees of XG companies and SL companies,and introduces 10 listed companies based mainly on fruit trees as samples for research analysis,focusing on the accounting problems of productive forest assets,and the production of forest trees.Issues related to asset accounting confirmation,measurement,and information disclosure,etc.,put forward corresponding suggestions on the formulation of the biological asset standards.There are two suggestions for biological asset confirmation:First,to further standardize the confirmation of biological assets and strictly confirm the standards;second,to refine the biological asset classification standards and formulate accounting standards that meet the characteristics of different biological assets.In terms of biological asset measurement,we must first clarify the criteria for the maturity and immature division of biological assets;secondly,improve the depreciation policy.In terms of information disclosure on biological assets,it is recommended to improve the disclosure and disclosure of the production biological assets in the accounting statements,disclose the increase and disposal of productive forest assets,clarify the risk information of productive forest assets,and encourage the production of forest trees.The voluntary disclosure of asset companies.