林业非营利单位森林生态价值会计核算理论探讨

Discussion on the Theory for Forest Ecological Value Accounting of Non-profit Institution

森林保护实质上是人类生存环境的"生产",但对这种保护活动的业绩——森林生态价值却从未进行过会计核算。在生态环境受到全人类空前关注的今天,森林生态价值会计核算呼之欲出。文中从森林生态价值会计的社会需求、会计主体、会计基础、会计假设及会计信息质量特征、会计要素等方面,探讨林业非营利性单位森林生态价值会计核算的理论体系。

In fact, forest conservation is a ＂production＂ of human living environment. However, its achievement,i, e, forest ecological value, has never been accounted by financial accounting. Forest ecological value accounting is called at present. The paper discusses the theoretical system of forest ecological value accounting in nonprofit institutions, which includes social demand, accounting entity, accounting basis, accounting hypothesis, quality demand for accounting information and accounting elements of forest ecological value accounting.