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消耗性生物资产市场日益活跃,但由于消耗性生物资产具的特殊属性,使得会计信息披露困难,导致农业企业消耗性生物资产内部控制存在种种缺陷,损害投资者利益。本文从对“獐子岛事件”的分析出发,揭示农业企业消耗性生物资产内部控制存在的问题及成因。从生物资产价值评估、风险评估防范、企业信息披露、内部人员管理等多个角度完善农业企业消耗性生物资产内部控制,保护投资者的利益。
The market of consumable biological assets is increasingly active. However, due to the special attributes of consumable biological assets, the disclosure of accounting information is difficult, resulting in defects in the internal control of consumable biological assets of agricultural enterprises, which will damage the interests of investors. Based on the analysis of Zhangzidao Incident, this article reveals the problems and causes of the internal control of consumable biological assets in agricultural enterprises. The internal control of consumable biological assets of agricultural enterprises should be perfected from the aspects of biological assets valuation, risk assessment prevention, enterprise information disclosure and internal personnel management to protect the interests of investors.