将森林生态效益纳入林业会计核算体系的探讨  

Putting Forest Ecological Benefits into Forest Accounting System

作　　者：刘梅娟[1] 温作民[1] 石道金[2] 

机构地区：[1]南京林业大学经济管理学院,江苏南京210037 [2]浙江林学院经济管理学院,浙江临安311300

出　　处：《审计与经济研究》2006年第1期59-61,共3页Journal of Audit & Economics

基　　金：浙江省教育厅科学基金资助项目(20040721)

摘　　要：森林的生态效益远高于其经济效益,将其纳入林业会计核算体系是实施林业可持续发展战略的一项重要的基础性工作。为此,本文阐述了森林生态效益会计核算的必要性及其特征,探讨了森林生态效益纳入收入要素核算的会计确认与计量、会计核算应设置的科目和信息披露的方式。Traditional forestry accounting does not include the accounting of forest ecological benefits. Since forest ecological benefits are far larger to its economic benefits, we should put such benefits into forestry accounting system, which is an important fundamental work to implement a forest sustainable development strategy. Therefore, based on analyzing necessity and features of forest ecological benefits accounting from an accounting standpoint, this paper explores its accounting recognition and measurement, accounts design and information models in terms of income elements.

关 键 词：森林生态效益 确认与计量 会计科目 披露方式 

分 类 号：F307.2[经济管理—产业经济] F230