我国森林资产计提减值准备存在的困难分析

Analysis of the Difficulties of Provision for Impairment of Forest Assets

针对森林资产功能的多重性、空间的广袤性、生产周期的长期性等特点,深入分析了生物资产会计准则关于森林资产计提减值准备的具体规定及实务中的操作性。认为生物资产会计准则中关于森林资产减值准备的规定针对性不强、不够具体,其计量标准过于复杂,操作性较差,又由于我国森林资产损失估测技术落后,在实务中森林资产减值清查成本高,从而造成不计提、少计或多计森林资产减值准备金等计量不准确、随意性等情况,可以说我国森林资产减值准备计提存在诸多困难。针对以上问题,提出了要完善生物资产准则中关于森林资产减值的具体内容,增加其操作性;提高林业普查、鉴定、估测技术,统一计量标准,加强会计人员的素质,加强会计监管,制定有关森林资产公允价值等披露的具体规范,以减少主观随意性的建议。

Based on the characteristics such as the multiple functions of forest assets, the vast space, the long-term production cycle, a deep analysis of the biological assets accounting standards on forest assets of the specified provision and practical operations for impairment was made. That bio-assets accounting standards for impairment on the provisions of forest assets are not related strongly and not concrete, and its measurement standards are too complex and less feasible. At the same time, because the loss evaluation technology of forest assets was behindhand and the inventory costs of forest assets are high in practice, such instances as non-accrual and less or more impairment of forest assets were caused. In a word, there are many difficulties in provisions for impairment of forest assets in China. To solve the above problems, putted forward to improve the criteria for biological assets about the specific content of impairment of forest assets, then increase their operational; to improve the forestry survey, identification, estimation techniques, uniform measurement standards to enhance the quality of accounting personnel, strengthen the accounting regulation and establish specified norms of forest-related fair value of assets, then reduce subjective randomness.