The Research On Accounting Measurement Model Of Pig Asset

Pig industry is the largest of China's animal husbandry industry, breeding pigs occupies an important position in China's agriculture. China's pork is not only a major source of food, and is an important source of income of farmers in China, the trade of live pigs suffered from the "Streptococcus" in Sichuan at 2005 and nationwide highly pathogenic "high fever" between 2006 and 2007.with the sustained rise in prices of raw materials, pig-raising risks and costs continue to increase. In 2007 the country introduced a series of related policies to promote industrial development of live pigs which have played an important role in the promotion of production, market supply and stability. With the number of live pigs and the rapid increase in production, large-scale pig farms growing market circulation accelerated. Faced with the complicated changes in the market of live pigs, how to choose pig asset measurement mode and how to provide live pigs value of the assets most relevant and reliable information useful for decision-making, is the current accounting areas to be studied and resolved the major issues.Assets of live pigs as an important asset category, both the general characteristics of biological assets, but also has its own specificity. Special performance of live pigs assets both are expendable assets of some assets, but also a productive part of the assets, and both under certain conditions, can convert each other. And pigs assets at different stages of growth, its value and market conditions also varies. Base on the accounting measurement of assets and the basis of biological assets theoretical research and combine with the special nature of the pig assets, pig assets at different stages should chose the the measurement model with changes in the value of pig assets.Among the major innovation work and formed the following conclusions:(1) Through different stages of live pigs characteristics and law of value analysis, the combined assets of classification standards, pigs assets will be divided into consumption and production of biological assets . The conversion between the two properties will be analyzed.(2) Through post-graduate pig assets of the ideal model and agricultural enterprises facing the market situation the gap. Analysis and measurement of assets that pigs in China used by the historical cost, the live pigs assets can not completely meet the law of value, can not reflect the natural value-added and market factors. Based on biological assets and accounting measures and combine the characteristics of live pigs assets and market changes ,The live pigs at different stages of the characteristics of proposed application of fair value , realized value, historical value + natural the measurement method of live pigs Assets at different stages of a measurement.