| 森林生态效益价值的会计特殊性研究 |
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| 引用本文： | 王妹,温作民. 森林生态效益价值的会计特殊性研究[J]. 世界林业研究, 2007, 20(2): 22-26 |
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| 作者姓名： | 王妹 温作民 |
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| 作者单位： | 南京林业大学经济管理学院,南京,210037;南京林业大学经济管理学院,南京,210037 |
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| 摘 要： | 文中分析了森林生态效益的特殊性, 借鉴会计准则的相关原则及条款, 对其价值的会计特殊性进行了探讨, 认为森林生态效益价值是特殊的无形资产, 应该以公允价值对其进行会计确认和计量, 并将其纳入营林企业会计核算。
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| 关 键 词： | 森林生态效益 无形资产 生物资产 计量 |
| 文章编号： | 1001-4241(2007)02-0022-05 |
| 收稿时间： | 2006-03-20 |
| 修稿时间： | 2006-03-20 |
Study on the Speciality in Accounting the Ecological Benefits of Forest Value |
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| Wang Mei and Wen Zuomin. Study on the Speciality in Accounting the Ecological Benefits of Forest Value[J]. World Forestry Research, 2007, 20(2): 22-26 |
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| Authors: | Wang Mei and Wen Zuomin |
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| Affiliation: | Economics and Management College of Nanjing Forestry University, Nanjing 210037, China |
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| Abstract: | After analyzing the speciality about the ecological benefits of forest,taking some related principles and items in the Accounting Standards as reference,this thesis discussed the speciality in accounting the ecological benefits of forest value and had the conclusion that the ecological benefits of forest value is the special intangible asset,it should be recognized and measured with its fair value,it should be the object of accounting in a forest enterprise. |
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| Keywords: | ecological benefits of forest intangible asset biological asset measurement |
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