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shui chan yang zhi ye xiao hao xing sheng wu zi chan nei bu kong zhi yan jiu yi zuo zi dao wei li
Author(s): 
Pages: 63-65
Year: Issue:  9
Journal: Finance and Accounting Monthly

Keyword:  水产养殖业消耗性生物资产内部控制獐子岛;
Abstract: 水产养殖业消耗性生物资产具有生长期较短、数量难以准确估算、自然风险披露不足的特点。本文通过分析獐子岛冷水团事件,揭示出水产养殖业消耗性生物资产内部控制缺陷及其成因,并分别从内部控制手段和会计政策制定角度提出了完善水产养殖产业消耗性生物资产内部控制的建议。
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