森林资源资产会计核算修订性惯例及其应用  

Study for Forest Resource Assets' Accounting Keeping and the Application of its Emendatory Convention

作　　者：魏远竹[1] 谢邦生[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12期36-39,67,共5页Science Technology and Industry

基　　金：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);中国博士后科学基金(2005038172)共同资助。

摘　　要：会计核算修订性惯例是对会计核算一般原则的补充,是一种“准原则”,它们可以在一些具体的、特殊的情况下用来修订一般原则。常用的会计核算修订性惯例主要包括充分揭示惯例、实质重于形式惯例、行业惯例、成本效益惯例、重要性和稳健性惯例等,文章在阐释了这些修订性惯例涵义的基础上,重点论证了这些会计核算的修订性惯例在森林资源资产会计核算中的应用,认为随着我国林业的发展和社会的不断进步,森林资源资产会计核算修订性惯例的应用将日益广泛。The emendatory convention of accounting is the indispensable supplement for accounting fundamental principle, it is a kind of quasi-principle, and it can be used to revise the accounting fundamental principle. There are a series of emendatory convention in accounting field, such as convention of full disclosure, convention of substance over form, convention of vocation, convention of cost less than benefit, convention of materiality, convention of conservatism, and so on. After the meaning of emendatory convention has been explained, the essay pay more attention to demonstrate the convention＇s application in the course of forest resource assets＂ accounting. And the author thought that the convention＇s application would increase continually in the future.

关 键 词：森林资源资产 会计核算 修订性惯例 应用 

分 类 号：F326.20[经济管理—产业经济]