基于利用方式视角的林木资产会计确认与计量研究

Research on Accounting Confirmation and Measurement of Forest Assets Based on the Perspective of Utilization Mode

为适应我国经济发展和人们需求的变化.以林木资产为基础的森林资源利用方式和利用结构也发生了明显变化。在此背景下,根据一般会计理论与方法和国内外会计准则变化趋势,对现行林木类生物资产的确认、计量模式进行重新考察,认为应该根据不同利用方式引起的核算对象的价值变化特征,建立新的林木资产会计确认和后续计量模式,以实现提供更加客观、公允的林木资产会计信息的目标。

The utilization mode and structure of forest resources have changed markedly to meet the changes in China's economic development and people's demand.Under this background,based on the general accounting theory and methods and the changing trend of accounting standards,the current recognition and measurement models of forest biological assets should be reassessed.Considering that a new accounting confirmation and subsequent mea surement model for forest assets should be established according to the value change characteristics of accounting ob jects caused by different utilization methods,to achieve the objective of providing more objective and fair account ing information on forest assets.