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森林生态价值会计的概念界定、核算方法等是否与目前新会计准则体系相衔接,是森林生态价值会计发展中需要解决的重要问题。通过比较分析可知:森林生态会计的主要概念界定与新会计准则并无冲突;虽然准则规定生物资产应计提减值准备,但由于森林生态价值的特殊性,不应仅为了形式上的统一而要求森林生态资产也设置相应的减值准备账户;森林生态会计主体的森林生态价值收益与现行准则中的政府补助项目并不相同。最后指出,为了推进森林生态价值会计较快进入应用阶段,可从制定评估标准、推行评估授权制、遵循成本效益原则、构建森林生态价值评估及会计核算的支撑体系等方面进行建设。
The definition of forest ecological value accounting, accounting methods and whether the current convergence with the new accounting standards system is an important issue to be solved in the development of forest ecological value accounting. The comparative analysis shows that the definition of the main concept of forest ecological accounting is not in conflict with the new accounting standards. Although the guidelines stipulate that biological assets should be provided for impairment, due to the particularity of forest ecological value, it should not be only for the sake of formal unity The forest ecological assets are also required to set corresponding devaluation reserve accounts. The forest ecological value receipts of forest ecological accountants are not the same as those in the current guidelines. Finally, it is pointed out that in order to promote the rapid application of forest ecological value accounting in the application stage, construction can be made in terms of formulating evaluation standards, implementing evaluation and authorization system, following the principle of cost-benefit, and building a forest ecological value assessment and accounting support system.