Abstract：In view of the problem of the accounting measurement model of biological assets, using literature research and comparative analysis, the author analyzes the advantages and disadvantages of historical cost and fair value model when measuring biological assets, demonstrates the necessity of using mixed measurement model to measure biological assets in China at present, and discusses its specific application in detail. Based on the conclusion, the author suggests that the mixed measurement model should be chosen rationally according to the different holding purposes and growth stages of biological assets. The study is expected to provide reference for standardizing the accounting measurement model of biological assets.
于丰,侯阳阳. 我国生物资产会计计量模式选择[J]. 辽宁工程技术大学学报(社会科学版), 2017, 19(5): 501-505.
YU Feng, HOU Yangyang. Research on the choice of accounting measurement model of biological assets in China. Journal of Liaoning Technical University), 2017, 19(5): 501-505.