试析林木资产的计价入账方法  

Study on Assets Valuation Method for Forest Assets

作　　者：魏远竹[1] 

机构地区：[1]福建农林大学经济与管理学院

出　　处：《科技和产业》2006年第6期6-10,共5页Science Technology and Industry

基　　金：中国博士后科学基金(2005038172);福建省青年科技人才创新项目资金(2004J011);福建省林业厅科研资金(闽林(2005)科函5号)共同资助。

摘　　要：林木资产计价入账方法的选择是森林资源资产会计核算的重要问题之一。林木资产计价可供选择的方法主要有历史成本法和现行市价法两种,这两种方法各自有其适用条件、适用范围及优缺点,但相对而言历史成本法更为适合,因此,在对林木资产计价核算时应始终坚持能够用历史成本计价的尽可能用历史成本计价,不具备历史成本计价条件的再考虑用其他方法。How to select proper valuation method for forest assets is a very important question. There are two optional methods in forest assets＂ valuation, one is historical cost method, and the other is current market value method. Either of them has specific usable range and service condition, and either of them has merits and demerits too. It can be verifiable that historical cost method is overmatch than the method of current market value, so people must do their best to select the method of historical cost as much as possible.

关 键 词：林木资产 计价方法 历史成本法 现行市价法 

分 类 号：F326.20[经济管理—产业经济]