林木类消耗性生物资产计量模式研究  

A Study on the Measurement Models of Consumption-Typed Forestry Ecological Assets

作　　者：刘梅娟[1] 温作民[2] 

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

出　　处：《审计与经济研究》2009年第6期72-78,共7页Journal of Audit & Economics

基　　金：浙江省哲学社会科学规划课题成果(09HQZZ004);浙江省社科联研究课题成果(08N68);国家自然科学基金项目(70573047)

摘　　要：林木类消耗性生物资产作为生物资产的重要组成部分,其自身的特点决定了其会计计量的困难性和复杂性。为了达到客观公允地计量与披露林木类消耗性生物资产会计信息的目的,在计量模式方面,应根据林木类消耗性生物资产特征,针对不同的计量程序而采用相应的计量模式。分析认为,在初始计量时,一般应按历史成本进行计量,其"取得成本"往往就是其公允价值最好表现。在后续计量时应以林木郁闭为标志,针对郁闭前后林木类消耗性生物资产耗费目的和价值增长的不同特点而相应采用不同的计量模式,即林木郁闭前主要采用历史成本计量,林木郁闭后主要采用公允价值计量。As an important part of ecological assets, consumption-typed forestry ecological assets has its own characteristics of difficulty and complexity in accounting measurement. It is essential to study its accounting measurement models for the full information disclosure and better decision-making. By analyzing the features of consumption-typed forestry ecological assets, a historical cost model is suggested for initial measurement. And further measurement models should be marked by the forest canopy and vary from its cost and natural value fluctuations. In other words, historical cost method should be adopted before canopy and fair value approach.

关 键 词：林木类消耗性生物资产 初始计量 后续计量 公允价值 

分 类 号：F234.2[经济管理—会计学]