森林生态价值会计核算与新会计准则的衔接  

Convergence Between Forest Ecological Value Accounting and New Accounting Standards

作　　者：乔玉洋[1] 

机构地区：[1]南京林业大学经济管理学院,南京210037

出　　处：《世界林业研究》2009年第5期16-21,共6页World Forestry Research

基　　金：国家自然科学基金(70573047);南京林业大学科技创新基金(CX07-060-8)

摘　　要：森林生态价值会计的概念界定、核算方法等是否与目前新会计准则体系相衔接,是森林生态价值会计发展中需要解决的重要问题。通过比较分析可知:森林生态会计的主要概念界定与新会计准则并无冲突;虽然准则规定生物资产应计提减值准备,但由于森林生态价值的特殊性,不应仅为了形式上的统一而要求森林生态资产也设置相应的减值准备账户;森林生态会计主体的森林生态价值收益与现行准则中的政府补助项目并不相同。最后指出,为了推进森林生态价值会计较快进入应用阶段,可从制定评估标准、推行评估授权制、遵循成本效益原则、构建森林生态价值评估及会计核算的支撑体系等方面进行建设。The conceptions and methods in forest ecological value accounting must be connected to the new accounting standards, which is important to the advance of forest ecological value accounting. It is found through comparative analysis that there is no conflict between the main forest ecological accounting concepts and the new accounting standards. According to the new accounting standards, there should be allowance for decrease for biological assets, but there is no need to have it to forest ecological assets just for seeking identical forms when considering the characteristics of forest ecological value. The benefit of forest ecological value in forest ecological accounting entity is distinct from the government subsidy in the new accounting standards. In the end, it was pointed out that some implementations should be carried out in order to promote the forest ecological value accounting quickly into the application stage, i.e. establishing evaluation standards, building evaluation systems under authorized organization, complying with cost - benefit principle, constructing supporting systems for evaluation and accounting of forest ecological value.

关 键 词：森林生态 会计核算 新会计准则 评估标准 

分 类 号：F275[经济管理—企业管理]