浅析森林生态效益的确认、计量和披露  

Elementary Discussion on Recognition,Measurement and Report of Ecological Benefits of Forestry

作　　者：黄振胜[1] 伦丽珍[2] 

机构地区：[1]厦门大学会计系,福建厦门362000 [2]福建农林大学经济与管理学院,福建福州350002

出　　处：《林业经济问题》2004年第3期167-169,共3页Issues of Forestry Economics

摘　　要：根据森林生态效益具有作为资产的特征,把森林生态效益确认为一项衍生资产,并对森林生态效益计量的基础和依据,以及效益物替代法、人力资本法、恢复费用法、调查评价法等森林生态效益计量的具体方法进行了分析,提出采用彩色模式来披露森林生态效益作为一项衍生资产的信息,认为披露方式不应局限于表内报告,可以适当采用补充报告形式,由此为国家建立森林生态效益的补偿制度提供理论依据。As the forest ecological benefits can be attributed to assets,we can look it as derivative assets.This text analyzes the basis of measurement and the methods of measurement mainly applied both domestic and abroad,such as Productivity Change Method,Human Capital Method,Replacement Cast Method,Survey Based Valuation Method etc.At last,the report mode is proposed.Colored model can report the forest ecological benefits as derivative assets.It can be included in financial statements or out of it.It will give some suggests to establish economic compensation system of forest ecological benefits.

关 键 词：森林生态效益 会计确认 会计计量 会计信息披露 人力资本法 恢复费用法 

分 类 号：F316.2[经济管理—产业经济]