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。
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.
出处
《世界林业研究》
CSCD
北大核心
2007年第2期22-26,共5页
World Forestry Research
基金
国家自然科学基金"森林生态会计核算理论和方法研究"(70573047)
关键词
森林生态效益
无形资产
生物资产
计量
ecological benefits of forest, intangible asset, biological asset, measurement