生物资产,顾名思义就是有生命的资产,这也是生物资产与其他资产最本质的区别。财政部2004年曾颁布《农业企业会计核算办法》,但2006年前发布的若干具体会计准则并无这方面内容。我国新会计准则体系单独制订了《企业会计准则第5号——生物资产》(以下简称“生物资产准则”),这既是与国际会计准则趋同的要求(国际会计准则委员会2001年发布《国际会计准则第41号——农业》,以下简称“国际会计准则”),也是为了更准确地反映生物资产的相关会计信 Biological assets, as the name suggests, are living assets, which is also the most essential difference between biological assets and other assets. The Ministry of Finance promulgated Accounting Methods for Agricultural Enterprises in 2004, but some specific accounting standards issued before 2006 do not have this aspect. China’s new accounting standards system separately formulated “Accounting Standards for Business Enterprises No. 5 - Biological assets” (hereinafter referred to as “biological assets guidelines”), which is not only the convergence with international accounting standards requirements (IASC 2001 release “ IAS 41 - Agriculture, ”hereinafter referred to as“ IAS ”), but also to more accurately reflect the biological assets of the relevant accounting letter