论森林资源资产的会计确认与计量  

Forest resources assets' accounting confirmation and measurement

作　　者：魏远竹[1] 陈钦[1] 陈念东[1] 

机构地区：[1]福建农林大学经济与管理学院

出　　处：《福建农林大学学报（哲学社会科学版）》2006年第4期28-32,共5页Journal of Fujian Agriculture and Forestry University(Philosophy and Social Sciences)

基　　金：由福建省教育厅人文社会科学研究项目资金(JA04091S);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)共同资助

摘　　要：会计确认与会计计量是为了实现向会计信息使用者提供决策有用的会计信息而必须解决的两个密切相关的重要问题。本文在对会计确认和会计计量进行了简要介绍的基础上,重点论证了森林资源资产这一特殊的资源性资产的确认和计量问题,认为森林资源资产的确认包括初次确认和再次确认两个层次,而森林资源资产的计量则涉及计量单位和计量基础的选择及计量模式的确定这三个紧密相关的问题。In order to provide useful information to the people who demand, accounting entities must do their best to made arrangements for accounting confirmation and accounting measurement. Based on a brief remark for accounting confirmation and measurement, this paper gives a substantial discussion about forest resources, assets＇ confirmation and measurement, it is concluded that forest resources assets＇ confirmation includes the first confirmation and reconfirmation, and forest resources assets＇ measurement includes choice of accounting measurement units and measurement foundation, and then adopting the model of accounting measurement.

关 键 词：森林资源资产 会计确认 会计计量 

分 类 号：F326.20[经济管理—产业经济]