Keyword: 　 of accountant of asset of sex of agricultural company natural resources one, of the problem put forward 　 　 December 2000, committee of international accounting standard was released formally " international accounting standard the 41st, agriculture " (IAS41 of the following abbreviation) , already 2003 become effective. The issuance of IAS41 got a few countries, area mix reputably answer actively. Draw lessons from IAS41, join our country real case, the raw goods and materials related standard and agricultural activity is produced and the method of accountant business accounting of produce and income and expenses of agricultural business sociality was about to release formally by the Ministry of finance recently. But, to same the land related to agricultural activity (already labelled fixed assets) , beach besmear rare the accountant processing that is short of rich, fail as a result of the limits that does not apply to method place regulation to make a standard to its. The land that regards resource sex as asset is agricultural activity is indispensable, it is the corporeal base that agricultural business Lai Yisheng is put and expands. General office of the State Council " ministry of transmit land natural resources, Ministry of Agriculture counterpoises legally about protecting state-owned farm land lawfully the announcement of beneficial opinion " (the country does hair [2001]8 date) emphasize pointing out, the land of state-owned farm is the primary production material that state-owned farm economy develops, it is the main component of state-owned asset. Although the system of accounting of agricultural business finance affairs that made in December 1992 is the land that agricultural business uses clearly fixed assets, but animal farm the historical condition at that time, to its accountant processing, row signs up for and announce, all fail to make a provision, can register in the tabulation outside Zhang only consequently, still fail to cast off the influence of traditional rich viewpoint of value completely namely, fail to change and rise the magnitude of value of land natural resources to the phase of resource sex asset truly consequently. Apparent, at this late hour, accounting system is opposite active agriculture finance affairs the processing of the resource sex asset such as land, socialist market economy of incommensurate already our country develops what emphasize with the 16th National Congress of Communist Party of China to implement the need that can develop the strategy continuously. Accordingly, in our country the agricultural business of different system of ownership is about to carry out " company treasurer system " with relevant major after business accounting method, draw lessons from theory of assets of domestic and international resource to study positive result, concern the requirement of code according to our country, make as soon as possible " method of business accounting of agricultural company treasurer, resource sex asset (discuss) " (the following abbreviation discusses way) , adopt asset to change means to manage and manage rich, make rich transfers from objective management valued operation; Newspaper of the accountant processing that waits for resource sex asset to land, row and exposure make a standard, avoid the prediction of a person's luck in a given year of the state-owned resource assets such as land from the level of system of accountant business accounting, appear very pressing. Can say, this also is a preexistence the attempt of the innovation sex that farming mouth brings into resource sex asset system of accountant business accounting. But, discuss way make, involve resource assets theory and accounting technology issue already, also involve relevant code problem, especially active " land management method " revising in draw up in, so, must seek an opinion extensively, the actual condition of business of made agriculture of each district of suit our country, have more add up to compasses sex and maneuverability. 2, the definition 　 of resource sex asset should have made way of an accountant business accounting, the fundamental sex concept that should depend on to method place above all makes science, accurate and clear definition, give from the angle of economics, accounting limit. Discuss method to should be abided by " company treasurer system " the concerned regulation with biology capital measure, needing those who limit to make complement is only " resource sex asset " this entirely reads aloud. In discussing way we draft will " resource sex asset " the definition is: Point to what agricultural activity place involves to have rare be short of gender and cannot ambulant develops natural product artificially, include assets of natural resources of assets of assets of land natural resources, resource of irrigation and water conservancy, other agriculture to wait. Here we produce the definition of this one protocol and raw goods and materials first the definition makes the biology asset in method be compared. This method will " biology asset " the definition is: "The vivid animal that agricultural activity place involves or plant. " and " resource sex asset " , it is to point to " agricultural activity place involves... develop natural product artificially " . Such giving a definition, with " biology asset " the idea is same, above all, the essential thing that held resource sex asset is asked for, it is the mankind what labor participates in is natural formation rich, for instance, the land that nature bestows must be become through reclaiming ability agricultural the ground. Next, from the angle of economics, accounting, its demarcate is inside agricultural territory, wait for resource of oil, natural gas, mineral products activity of apparent blame agriculture already namely applicable resource sex asset eliminates outer; Also will not need undertake to its biology changes management (point to a person to wait for a condition to offer nutrition, humidity, temperature and illumination, facilitate or strengthen changed happening) natural biology reachs his to derive natural content, namely although belong to natural product but do not belong to the silvan natural resources inside agricultural territory (include the forest inside forest zone, forest inside move plant and silvan environment to wait) eliminate outer, in the meantime, also be " method of business accounting of accountant of assets of silvan natural resources " make left a space. Again, natural product belongs to tangible, such definitions also be obtained through pattern of national sell one's own things, filling price or trade through the market obtain and the land access that accepts investor investment to wait for those who regard intangible assets as enter an item in an account to have regular term of service eliminates to be besides resource sex asset. See this one definition be opposite again " natural product " two restricted are attributive, it is above all " have rare be short of a gender " , rare be short of a gender is the requirement that resource makes capital, for instance, those who take is endless, use not the resource such as the air of exhaust, solar energy, cannot make capital apparently; And have rare the land resource that lacks gender and finite sex is likely translate into asset. Next, "Not removability " agricultural activity indispensable, the assets of water natural resources of congeneric and natural product also eliminates outer, because water natural resources has liquidity. Anyhow, we imagine such definitions, can announce already the essential feature of the resource sex capital fund that agricultural activity place involves, be in its demarcate again assets of assets of land natural resources, resource of irrigation and water conservancy and other in the limits of the assets of agricultural natural resources that accords with a condition. But, this one definition whether with " company treasurer system " and " company treasurer standard, fixed assets " (criterion of fixed assets of the following abbreviation) across of concerned regulation existence even Where is reduplicative circumstance? Pretty good, " company treasurer system " involve land with the concerned compasses choose a site for the capital of fixed assets criterion, but afore-mentioned systems and criterion are in only of fixed assets depreciation about land was mentioned in stating, set: The land that by the regulation independent appraisal regards fixed assets as enter an item in an account not plan carry depreciation. " company treasurer system explains " also mention land in the classification of fixed assets, point out: Land, basically be to point to already appraisal is independent the land of enter an item in an account. Pays because of asking for the ground compensation is expended, should plan enter the value that concerns building, construction with land inside, regard land value as enter an item in an account alone not simply. Visible, " company treasurer system " the regards fixed assets as enter an item in an account land that mentions with place of fixed assets criterion, show what the construction of appraisal enter an item in an account uses the land or already planned to change land use is agricultural commonly the ground; And the land that discusses method place to want pair of its accountant processing to make a standard, it is to show by finance affairs of active agriculture business accounting system sets, only tabulation is registered and not enter an item in an account and the land that is used at agricultural production directly namely agricultural the ground, include farmland, forest land, meadow, irrigation and water conservancy to use the land, breed surface to wait. So far, we can conclude, discuss method place to want the capital fund of land natural resources that to its accountant processing makes a standard, in system of our country's active system of accountant business accounting, with " company treasurer system " the concerned regulation with fixed assets criterion, do not put in across or reduplicative circumstance. What should emphasize is, the land that includes resource sex capital fund must be according to " land management method " regulation, be in charge of sectional application to local land administration, finished land to counterpoise truly with register, those who send card work is agricultural the ground. According to the definition of the resource sex asset of protocol, resource sex asset includes commonly agricultural the ground, reservoir, aqueduct, already developed use at breed aquatics beach besmear to wait; As to wet ground, from carry out the angle that can develop the strategy continuously to look, should emphasize its zoology value and environmental value, unfavorable its development labels substance of sex of other agriculture natural resources. Current to state-owned farm the shelter-forest outside Zhang artificial forest asset, some like-minded views also should regard resource sex asset as enter an item in an account, but because its blame belongs to the definition that develop natural product artificially and accords with biology asset,consider, reason should apply to biology capital measure. In addition, according to " company treasurer standard, rent " concerned regulation, what experience farming enterprise hires with running the way that rent to state-owned farm or farmer is agricultural the ground also cannot include resource sex capital fund. Bleachery of the motor-pumped well that builds as to agricultural business, cement, breed pool, highway, bridge, be defeated change electrical wiring road, because its do not accord with the definition of resource sex asset, but according to " company treasurer system " handle with the concerned regulation of fixed assets criterion or method of sociality income and expenses. 3, the accountant processing of the asset of sex of resource of accountant processing 　 of resource sex asset plans to part from affirm, initiative and metric, follow-up defray, depreciation, deal with, the respect such as course of the preparation that reduce a cost, accountant gives state. 1. Resource sex asset identifies asset of 　 resource sex to should be in in the meantime when contented and the following condition really, ability gives affirm: Because of past item control by company place; The economic interest related to this asset flows into an enterprise probably: The price of enter an item in an account of this asset can reliable ground is metric. The first affirmed condition, do not carry " be had by the enterprise or control " , and carry only " control by the enterprise " , because the enterprise is had,be, it is the droit that shows the enterprise has this resource commonly, but national constitution and concerned law provision, the resource property right of our country uses a country systems of all property right of public natural resources with collective and all, binary structure. Be like " land management method " regulation, our country " the socialistic state ownership that executes land, namely system of ownership of the whole people and system of ownership of working people collective " . Accordingly, agricultural business, be like state-owned farm, to the effective control of land, body affirms its are state-owned lawfully now land access is occupied in order to get economic benefit. Committee of international accounting standard makes " the frame of forms for reporting statistics of the finance affairs that edit a newspaper " (the following abbreviation " frame " ) point out: When the existence of certain assets, droit is not indispensable, ... if the enterprise was controlled,derive from praedial interest, criterion this praedial it is an asset. Moreover, "Control " the extension of this one concept is broader, here, can cover " have " , accordingly, " frame " when the definition that elaborating asset, also be to be carried only " by company pilot " . In the meantime, clear must " control by the enterprise " , to rich, emphasize producing the control of the interest to its, also be the requirement of asset of resource translate into. Because, if resource is controlled without specific main body, for instance solar energy, air, it is not to have person pilot to share article, apparent, such rich is impossible also asset of sex of translate into resource. The 2nd condition that resource sex asset acknowledges, it is the condition that acknowledges general character with the capital fund that says on general accounting, do not need give uncecessary details. As to the 3rd condition, what use as a result of state-owned agriculture business is agricultural the ground, it is to carry administrative transfer kind normally lawfully free obtains, consequently price of its enter an item in an account how reliable ground is metric, the difficult problem that asset of sex of resource of since resource translate into must solve, also be the difficulty that discusses method accountant processing, will undertake discussing in initiative and metric part below. 2. What the initiative and metric 　 of resource sex asset regards the resource sex of natural product as asset is metric, of the capital fund that says with the place on general accounting metric and different, because its are rare,be short of gender, blame to trade quality, its are metric having a special square body is, academic group often uses profit the basic method such as law of reductive law, cost-or-market method, market price case, odd law is evaluated to its value, or the method that compose builds the mathematical model such as model of limit opportunity cost and ambiguous maths model is metric to its value; In addition, to pure sex resource, be like the price of land natural resources, theoretic the method of rental capitalization price that still can use Marx, namely: Money rate of ÷ of land rent of land price = . But, afore-mentioned theory are evaluated, metric method, return a learning of bureau be confined to to communicate level for the most part, cognitive degree is inferior, distance but practical still have the difference that comparative, this also brings into resource sex asset the difficult place of system of accountant business accounting just about. We think, to resource sex asset initiative and metric, want to consider the characteristic of resource sex asset already, should set out from our country national condition more, follow relevant code. Be like to the land in resource sex asset, according to the code that our country land manages, land access can be made over lawfully, trade, consequently land access is put in market price case; And legal provision forbids buying and selling to perhaps make over land illegally with other form, land is consequently nonexistent market price case. So, how should decide agricultural business is obtained through administrative transfer agricultural the price of enter an item in an account with initiative and metric ground? Because will be after enter an item in an account of capital of land natural resources on the balance sheet,serve as property line to show, accordingly, when the price of enter an item in an account of assets of firm land natural resources, because the country is built,should consider (if the country builds a highway) need, the state-owned land classics that agricultural business uses is approved may by " commandeer " (show the country calls in namely land access; Enter the court to the team incorporates or keep abreast of with field zone company to state-owned farm history come or take belong to collective formerly all land, "Commandeer " it is to point to land by country of collective and all translate into all) , must cancel its from inside the balance sheet right now, the benefit that will deal with and forms is gotten or loss, think truly in profit watch accrual or charge. Apparent, of assets of land natural resources initiative and metric be opposite impossibly that according to land intermediary serves an orgnaization land (use) evaluate valence enter an item in an account, also cannot use afore-mentioned theory the bound is evaluated to resource assets or metric result regards initiative and metric enter an item in an account as the price. But, we notice, the state-owned land that agricultural business uses by commandeer when, can get according to the regulation of concerned code corresponding land compensates cost. Be like " Guangdong province carries out < land of People's Republic of China administers a law > method " regulation: Use via approval state-owned farming, forest, the land of herd, fishing ground, ... ought to the devoted circumstance according to using an unit formerly, by not the standard that the congener land compensation of all land expends collective of prep above commandeer gives proper compensation. According to afore-mentioned code, we are imagined, the price of enter an item in an account with initiative and metric assets of land natural resources can consult " land management method " with each province, city (municipality) the level that law of deal with according to law of executive land government recompenses about answering when land of commandeer agriculture business is certain. We think, to assets of land natural resources, use the land when asking for the ground to compensate cost to regard initiative and metric enter an item in an account as the price, have already but practical, maneuverability, have sufficient code again according to; And, in academic group, this also gets self-identity. As to the asset of sex of other natural resources beyond assets of land natural resources, can build the happens actually total outlay in the process by its, be like the defray that reservoir builds, the beach besmears development is built block the defray such as tide lock to regard initiative and metric enter an item in an account as cost; The irrigation and water conservancy that its take up is mixed with the ground breed surface to press land natural resources additionally asset affirms and metric, this also was reflected on certain level assets of other natural resources is natural beyond land the value of product part. Join for photograph of system of as financial as active agriculture business accounting, the reservoir that builds before 1993, aqueduct, because its are actual cost hard reliable ground is metric, appropriate still concerns formulary processing by active system. 3. The follow-up defray that the follow-up defray 　 of resource sex asset and resource sex asset concern, if potentiate flowed into the economic interest of the enterprise to exceed former estimation, the fertility that if because be opposite,low yield cropland is transformed,enhanced land, make its yield per unit has materiality to rise, perhaps increase storage capacity because of the extend of reservoir and improved the irrigation works condition of agriculture, farm area that raised ensure stable yields despite drought or excessive rain, answer to raise these follow-up a capitalization, increase the Zhang face value of this asset. Any in addition follow-up defray should charge is changed, in what happen current think truly charge. After board of international accounting standard was not being used to be improved to IAS16 here, mix to initiative cost follow-up defray is applied onefold the practice that affirms a principle, basically be to consider the relevant formulation that follows fixed assets standard, set so at the same time also more the characteristic that gets used to defray of follow-up of resource sex asset. 4. Of resource sex asset deal with asset of 　 resource sex is made over, discard as useless, damage, or because the country builds need by commandeer when, answer to cancel its from inside the balance sheet, will deal with income, the compensation income such as the cost of the compensation that ask for the ground that includes an enterprise to get (during compensating those who make receivable money) the balance after deducting value of its Zhang face and relevant tax cost serves as a loss or profit succeed in one's scheme is entered current increase and decrease; In the meantime, capital of as will corresponding as assets of natural resources of lay off land land natural resources turns into other capital fair indigestion. Follow-up defray already of capitalization agricultural the ground is in by commandeer when, its capitalization value should be reflected in according to in order to calculate this agricultural increase a value what ground commandeer compensation expends average annual produce to go up accordingly. 5. The value to resource sex asset and the compensation that its serve a function call the depreciation 　 academic group of resource sex asset fold fill. "Alleged resource sex is folded filling is to show to manage resource capital fund development uses a function constant and the compensation of the means such as the value that have, technology " (Jiang Wen will wait, 2003) . To the assets of land natural resources in asset of sex of agricultural company natural resources, from its character looks, although have the changeability of quality, but from its but sustainable the natural property that use looks, have indefinite operating period normally, and should use only proper, can make its " resource property development uses a function constant " ; From concerned law the regulation looks, of state-owned agriculture business agricultural the ground, its use nonexistent also time. Accordingly, assets of land natural resources but not plan carry depreciation. The assets of other natural resources beyond assets of land natural resources, value of because its are initiative metric enter an item in an account is the real cost that builds a course by its, because this ought to is opposite its plan carry depreciation, the fixed number of year that depreciation method can introduce place of fixed assets criterion to allow is average the depreciation method such as the law. 6. Resource sex asset whether plan those who carry 　 of problem of the preparation that reduce a cost to consider land natural resources is rare be short of gender and finite sex, and our country law about " the country implements system of land utility control " and prohibit the concerned regulation such as business land, the assets of land natural resources in resource sex asset not plan carry the preparation that reduce a cost; Asset of sex of other natural resources, because its can call in,amount is in show level hard reliable ground is metric, also draft not plan carry the preparation that reduce a cost. 7. The accountant course of business accounting of resource sex asset and 　 of Zhang Wu processing the accountant business accounting for asset of normative resource sex, plan to add " resource sex asset " , "Depreciation of resource sex asset " " resource sex capital " course of 3 one degree, respectively the capital of the cost price of asset of sex of of all kinds resource, depreciation and assets of land natural resources comes to business accounting source. In the meantime, in " resource sex asset " the setting below course " assets of land natural resources " , " assets of resource of irrigation and water conservancy " , " assets of other agriculture natural resources " wait for course of 3 2 degree, part the cost price of assets of assets of assets of natural resources of business accounting land, resource of irrigation and water conservancy, other agriculture natural resources; Be in " resource sex capital " the setting below course " capital of land natural resources " 2 degree course, the national rights and interests that value of enter an item in an account of capital of natural resources of land of special business accounting forms, with the state-owned property right of assets of clear land natural resources. Assets of land natural resources borrows when initiative and metric enter an item in an account write down " resource sex asset, assets of land natural resources " course, borrow write down " resource sex capital, capital of land natural resources " course; When dealing with, borrow write down " fixed assets clears " course, borrow write down " resource sex asset, assets of land natural resources " course, borrow at the same time write down " resource sex capital, capital of land natural resources " course, borrow write down " capital is common indigestion, other capital is common indigestion " course. The assets of other natural resources beyond assets of land natural resources, its capital origin still is in business accounting of original course of possessory rights and interests. 4, the row newspaper of resource sex asset and business of exposure 　 agriculture ought to be in balance sheet and annotations of accountant forms for reporting statistics the row is shown and exposure is following the information that concerns with resource sex asset. Balance sheet day, part of one's job of the cost price of asset of sex of company natural resources, depreciation fastens add up to be in of the balance sheet " fixed assets cost price " , " accumulative total depreciation " the report in the project, in the meantime, in the balance sheet " fixed assets cost price " below the project, add " among them: Assets of land natural resources " project, mirror the Zhang face remaining sum of assets of business land natural resources; Enterprise " resource sex capital, capital of land natural resources " should add up is in balance sheet " capital is common indigestion " the report in the project, in the meantime, be in " capital is common indigestion " below the project, add " among them: Capital of land natural resources is common accumulate " project, report " resource sex capital, capital of land natural resources " Zhang face remaining sum. the enterprise " resource sex asset, assets of land natural resources " with correspondence " resource sex capital, capital of land natural resources " alone row shows Zhang face value, conduce to the analysis that the person that accountant information is used forms to agricultural company assets, also conduce to various country endowment appoint what assess quota basis to operator of state-owned agriculture business and administrative layer is affirmatory the analysis that has a quantity to form with state-owned to its asset. In annotations of accountant forms for reporting statistics, agricultural business reveals basis of the classification of resource sex asset, valuation and depreciation method even; The service life of the asset of sex of other natural resources beyond land and allowance for depreciation; Already discarded as useless, the Zhang face value that deal with and plans the resource sex capital fund that deal with; The pertinent information that discloses with the person that etc needs to be used to information further. (www.my-paper.info my paper)