林业会计信息披露的探讨

从揭示现行林业会计信息披露存在的缺陷入手,通过分析完善林业会计信息披露的必要性,对构建我国林业会计信息披露的模式作了进一步探讨.指出林业会计信息披露模式主要包含:①林业会计信息披露的一般原则;②林业会计信息披露的质量特征;③林业会计信息披露的内容;④林业会计信息披露的方式.其中,一般原则包括社会性原则、充分披露原则、灵活性原则和成本效益原则等;质量特征有相关性、可靠性、可比性、可理解性和重要性等;披露内容涉及森林资源资产、环境成本、环境收益和环境利润等;披露方式是将财务报告和环境报告相结合,以有利于真实有效地向利益相关者及社会公众披露林业生态、社会效益信息.参10

Discussion about the disclosure of forestry accounting information

By revealing the limitations in current forestry accounting information disclosure and analyzing the necessity of improving forestry accounting information disclosure, the construction of the model of forestry accounting information disclosure in China was studied. The model consisted of the following items: (1)general principles of forestry accounting information disclosure; (2)qualitative characteristics of forestry accounting information disclosure; (3)contents of forestry accounting information disclosure; (4) the way to disclose forestry accounting information.General principles included social principle, full disclosure principle, flexibility principle and cost-benefit principle. Qualitative characteristics are composed of relevance, reliability, comparability, understandability and materiality. The contents of disclosure included forest resources assets, environmental cost, environmental revenue and environmental profit. The way of disclosure should combine financial report and environmental report to disclose truly and effectively the information of forestry ecologic benefit and social benefit to social masses and persons who are concerned.