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我国水产养殖业目前发展分散,由于极端天气、洋流以及市场因素,该行业的价格波动比较剧烈。而由于生物资产会计准则尚对该行业的规定不成熟,生物资产和存货的区分和列报没有具体标准,水产养殖业的资产计价分摊、减值及转回、审计等问题都没有一套完整的体系,实际执行中各个企业也不尽相同,本文建议构建全国性的水产品期货市场,将水产品、水产养殖业纳入期货贸易,以期规避市场风险,解决计价难题,将关注重点从偶然因素及投资者情绪逐渐转向关注合约及经营,促进水产养殖业的健康发展。
The aquaculture industry in our country is currently fragmented. Due to the extreme weather, ocean current and market factors, the price volatility of the industry is rather violent. However, there are no specific standards for the classification and presentation of biological assets and inventories because the accounting rules for biological assets still do not have mature regulations on the industry. The problems of assessment, apportionment, impairment and transfer of assets in aquaculture are not complete The actual implementation of the various enterprises are not the same, this paper proposes to build a national futures market of aquatic products, aquatic products, aquaculture industry into the futures trade, with a view to avoiding market risk, to solve the valuation problems, will focus from the casualties And investor sentiment gradually turned to focus on contracts and operations to promote the healthy development of aquaculture.