The Research On Improvement Of Value Management Of Biological Assets In Yongli Ecological Farm

China has a very long history of agriculture.Agriculture is the basis of China's economy.Biological assets are the most important assets of agricultural enterprises.Therefore,the study of the value management of biological assets is very important.However,the relative accounting standards of various countries for agriculture are generally backward compared with other industries.The research on biological assets most stays at the theoretical level,and there is no in-depth study on the value of biological assets,value-added,etc.,which seriously affects the decision-making of information users in the agricultural industry and also hindered the large-scale development of agricultural enterprises.Unlike other assets,biological assets have special characteristics such as natural value increment and growth cycle.Different growth stages require different measurement models to calculate costs and different value assessment methods.Therefore,the value management of biological assets is a relatively new area.This paper takes Yongli Ecological Farm as a example,uses value management theory based on accounting tools and value management theory based on value assessment methods,analyzes the current measurement of the initial value of biological assets,scale of live pig breeding,cost of environmental pollution of live pig farms,and how to make value of these two biological assets increase.First,the initial and subsequent cost of biological assets are measured by the model combining historical cost and fair value.Depreciation is provided during the maturity of its growth.Provision for impairment should be made timely if asset impairment occures.The value assessment of tea plantation is conducted using the income method.Second,it is recommended that pig farms use biogas tanks to dispose of pollutants such as pig manure,and the residue after fermentation in biogas digesters is used for fattening tea plants.Finally,the impact of live pig market price and government subsidies on the scale of pig breeding was analyzed.It is believed that through the above suggestions,the management of the value of biological assets at Yongli Farms will continue to be strengthened,which also has good reference value for other medium and small-scale farms.