森林生态价值会计核算的理论体系研究

建立森林生态价值会计理论体系, 是环境保护的需要, 对会计理论的发展也具有重要意义。文中从会计主体、会计本质、会计假设、会计基础、会计信息质量要求及会计要素等方面着手构建了森林生态价值会计理论体系。森林生态价值会计核算主体包括盈利性森林生态建设单位和非盈利性森林生态保护单位; 核算本质是对森林生态价值的增减变化等进行确认、计量和报告的信息系统, 也是关于森林生态建设和保护的管理活动; 核算假设包括森林生态资源有价等; 会计基础主要有权责发生制等; 会计信息质量要求主要有可靠性要求等; 核算要素包括森林生态资产、森林生态负债等。文中还阐述了该理论体系在2种会计主体中存在的一些差异。

Study on the Theoretical System for Forest Ecological Value Accounting

It is very important to establish theoretical system of forest ecological value accounting for environmental conservation and development of accounting theory. In this paper, the anther establishes the theoretical system of forest ecological value accounting, which includes entity of forest ecological value accounting, accounting essence, accounting hypothesis, accounting basis, quality veguirement for accounting information, and accounting elements. The entity of forest ecological value accounting contains profit construction institution and nonprofit conservation institution of forest ecology. The essence is an information system including confirmation, measurement and reporting for changes of forest ecological value and management action for construction and conservation of forest ecosystem. The hypothesis and basis involve that forest ecological resource is valuable and accrual basis, respectively. The quality reguirement for accounting information needs its reliability most. The elements include forest ecological assets and liabilities. The difference of theoretical systems in two accounting entity is also discussed.