The Study Of Biological Assets Accounting Measurement

China is a large agricultural country, biological assets are one of the main factors of agricultural production. As a result of the unique trait of biological assets, we should choose a confirming method which satisfies their characteristic. Different confirming methods of biological assets value affects much important, so we need to measure biological assets scientifically. "Enterprise Accounting Standards No.5-Biological Assets" is issued in 2006,which keeps its own feature,at the same time, it tends toward consistent with the International Accounting Standards. In biological assets standard, we choose historical cost to measure the biological assets, and carefully use the fair value only in some special situations. Of course, the mixed model of the historical cost and the fair value cater for the special situation of our country. But as a result of the unique trait of biological assets, the historical cost underestimates the biological assets value.So when the biological assets market and capital market are gradually developed, we should widely use fair value to measure biological assets. This paper is divided into five parts:Part one:Introduction part. This section first describes the background to the study of the status quo at home and abroad, has a review on the research about the measurement attribute, establishes a research method and the system of this paper, and introduces the innovation.Part two:By analyzing the unique trait of biological assets, the article offers the requirements of its measurement attribute. It studies the trait and value change rule of biological assets, the influential factors of biological assets measurement, as a result, we get the basic measurement attribute requirements. It also studies the biological asset measurement modes. By analyzing the trait of the biological assets and the shortcoming of the historical cost, we put across that biological assets fair value should be more used, and it is the future trend. Part three:Study the applications of biological assets measurement regulations. This section first studies the actual conditions of our agricultural enterprises. By analyzing the actual state of biological assets measurement and the biological assets practice case, we point out prevalence of problem of accounting measurement of biological assets in agricultural enterprises and analyze deeply the reasons and then we get the general conclusion of the article.Part four:Make more discussions about using fair value to measure biological assets. This section first studies the feasibility of fair value in our country and then analyzes the special rule and the methods of the fair value measurement. It also gives reasonable advice to promote using fair value in biological assets measurement. The government should lay down the rules of the fair value measurement which can perfect the recognition and measurement of the biological assets and accelerate the process of mainly using fair value to measure the biological assets.Part five:Conclusion part.In a word, the fair value measurement potion of biological assets should be more used, it is inevitably the trend of future value measurement.