消耗性林木资产会计计量属性的比较与应用分析——基于专家问卷调查的分析

The Comparison and Using Analysis on Accounting Measuring Attribute of Consumable Forest Assets——Based on the investigation to specialists

在明确研究背景的基础上,分析了会计计量属性的主要类型及其在消耗性林木资产会计计量中的应用与影响;阐述了消耗性林木资产的特点及其对会计计量属性的影响;论证了消耗性林木资产会计计量属性的选择思路,即应根据不同的发展阶段选择合适的计量属性,在当前过渡阶段应以历史成本计量为主,但将来应逐步过渡到公允价值计量;最后提出了在消耗性林木资产会计核算中推行公允价值计量的对策。

This article firstly analyzes the main types of accounting measurement attributes and the using and impact of accounting measuring on consumable forest assets in enterprises.Secondly,it analyzes the characteristics of consumable forest assets and impact of the choice on accounting measuring attributes.Once more,it points a train of thought on accounting measuring attribute of consumable forest assets,which is that we should choose the suitable accounting measuring attributes according to the different development stages.This article holds that the historical cost measurement should be adopted mainly on the transition stage,but it should be transited to fair value measurement gradually in the future.Finally,this article puts forward specific countermeasures on carrying out fair value measurement on accounting measuring of consumable forest assets.