森林生态资产的特殊性及其会计核算研究

The Study on Forest Ecological Asset Accounting

森林生态会计的建立,要求生态资源能够作为会计资产进行核算。根据对生态资源产权特征的认识,生态资源不具备确认资产的条件。但我们必须做出变通,突破原有资产的定义,使得生态资源能够在会计核算中得以体现。本文对生态资产的确认、计量、账务处理及披露方式进行了相关讨论。最后,文章指出,生态资产是一种“依附资产”,天然属于林木,并且只能由林木控制着这种资产的启动、开发和利用。

Forest ecological value accounting requires ecological resources can be as accounting assets. Considering the feature of property right on ecological resources, ecological resources can＇t be qualified for assets. But we must make appropriate adaptations in the light of the definition of asset to make ecological resources can be shown in accounting. There is a discussion about confirmation measurement and dealing with in accounting book and publishing patterns to ecological assets in this paper. The paper points out that ecological asset is adhere to tree naturally and be controlled its starting exploiting utilizing by tree only.