森林自然资本会计计量体系及方法  

System and Method of Accounting Measurement for Forest Natural Capital

作　　者：刘梅娟[1] 温作民[2] 

机构地区：[1]浙江农林大学经济管理学院,临安311300 [2]南京林业大学经济管理学院,南京210037

出　　处：《林业科学》2011年第3期161-169,共9页Scientia Silvae Sinicae

基　　金：浙江省自然科学基金项目(Y7100587);浙江省哲学社会科学规划基金项目(09HQZZ004);国家自然科学基金项目(70573047);浙江省高校优秀青年教师资助计划项目

摘　　要：针对森林自然资本价值会计计量中存在的问题,探索森林自然资本经济学计量问题向其会计学计量问题转变的现实性与可能性,从会计视角构建森林自然资本价值计量构架,以此为基础从微观层面对森林自然资本的实物计量、货币计量、货币计量方法在财务会计系统中的应用3个环节的计量理论及方法进行分析,并进一步指出森林自然资本公允价值计量应更多地借鉴现行成熟的经济学计量方法,但森林自然资本价值经济学计量方法有别于其会计学计量方法,只有符合公允价值定义和条件的评价结果才是其公允价值。Forest is a typical example of natural capital.The difficulty of its fair value measurement is the key of the forest natural capital accounting application.Based on analysing the problem of the accounting measurement for the forest natural capital,this paper discusses the reality and possibility of transforming the economic measurement of the forest natural capital into the accounting measurement.Furthermore,the measurement framework is constructed from an accounting standpoint.At the same time,it explores the accounting measurement of the forest natural capital from three aspects： physical measurement,monetary measurement and application of monetary measurement approach in financial accounting system.Currently,the value appraisal methods should take from those applied in current mature economics as reference.However,economic measurement method for forest natural capital valuation is different from its accounting measurement method.Afterwards,the valuation result would be considered as fair value only if it satisfied the definition and restriction of fair value.

关 键 词：森林自然资本 公允价值 计量方法 

分 类 号：F307.2[经济管理—产业经济]