2006年2月15日,财政部作出了重大的会计改革决策,颁布了新的会计准则并结合我国现阶段经济环境的实际应用,在新准则中新设生物资产准则,是会计上的一大创新,但也存在一些问题。本文详细指出了《企业会计准则第5号——生物资产》中存在的问题,主要包括生物资产的定义、初始计量、后续计量、收获和处置等问题,并提出了一些新观点,新方法。 February 15, 2006, the Ministry of Finance made a major accounting reform decision, promulgated the new accounting standards and the actual application of the current economic environment in our country, the new guidelines in the new biological assets guidelines, is a large accounting Innovation, but there are also some problems. This paper points out the problems in the “Accounting Standards for Business Enterprises No. 5 - Biological Assets”, including the definition, initial measurement, follow-up measurement, harvesting and disposal of biological assets, and puts forward some new ideas and methods.