我国是农业大国,生物资产丰富繁多。作为农业企业的基本生产资料,生物资产除具备资产的一般特征外,还具有自然增值这一特性。针对其特殊性,生物资产会计计量模式的选择,是目前会计领域亟需研究和解决的问题。本文在分析我国生物资产会计计量模式现状及现有计量模式局限性的同时,创新性的提出了混合计量模式的选择原因及其应用思路。 Our country is a big agricultural country with abundant biological assets. As the basic means of production of agricultural enterprises, biological assets in addition to the general characteristics of assets, but also has the natural value of this feature. In view of its peculiarity, the choice of accounting mode of biological assets is an issue which is urgently needed to be studied and solved in the current accounting field. This paper analyzes the status quo of bio-accounting method and the limitation of existing measurement mode in our country, and proposes the reason and application of mixed measurement mode creatively.