浙江农林大学学报2012，Vol.29Issue(1)：88-96,9.
森林生态资产的特征、会计确认与计量
Research on accounting recognition and measurement of forest ecological assets
摘要
Abstract
Current accounting standards and systems do not include the accounting of forest ecological assets. With the increasing attention that people pay to forest ecological issues and the needs for accounting information disclosure, its value accounting has become a forefront issue and hot topic in the accounting profession. The profound issues about its particularities, accounting recognition and measurements are to be solved. Based on the analysis of the features of forest ecological assets and its impacts on accounting recognition and measurement, this paper proposes that accounting recognition should be based on the appraisal and a fair value model is suggested for initial and further measurement of forest ecological assets. For the fair value measurement, the appraisal techniques of non-market values should be given more consideration. And its value appraisal methods should refer to the existing mature ecological economic or environmental economic appraisal methods.关键词
林业经济学/森林生态资产/会计确认/会计计量/公允价值Key words
forest economics/ forest ecological assets/ accounting recognition/ accounting measurement/fair value分类
农业科技引用本文复制引用
刘梅娟,温作民,魏远竹..森林生态资产的特征、会计确认与计量[J].浙江农林大学学报,2012,29(1):88-96,9.基金项目
浙江省自然科学基金资助项目(Y7100587) （Y7100587）
浙江省哲学社会科学规划课题(11JCGL18YB) （11JCGL18YB）
国家自然科学基金资助项目(70973019) （70973019）
浙江省高校优秀青年教师资助计划项目 （）
