浅析上市公司消耗性林木资产的会计信息披露  

An Analysis on the Accounting Information Disclosure of Consumable Forest Assets of Listed Companies

作　　者：张宝芳[1] 魏远竹[1,2] 刘茜[1] 

机构地区：[1]福建农林大学经济与管理学院 [2]福建农林大学人文社会科学学院,福州350002

出　　处：《林业经济问题》2012年第4期308-312,341,共6页Issues of Forestry Economics

基　　金：国家自然科学基金项目(70973019);福建省高等学校新世纪优秀人才支持计划项目(JA10129S);福建省自然科学基金项目(2010J01357);2012年度国家大学生创新创业训练计划项目(201210389022)

摘　　要：消耗性林木资产是林业经营主体的重要资产,消耗性林木资产的会计信息披露对于提高会计信息的质量以及促进资本市场的持续健康发展具有重要的意义。文章在阐述了会计信息披露相关理论的基础上,重点分析了2010年中国上市公司消耗性林木资产信息披露中存在的主要问题,即缺乏对经营风险的必要提示、有关郁闭度方面的信息披露不充分、成本结转方法披露过于随意、公允价值的披露主观性强等,并有针对性地提出了相应的完善建议,即应在完善消耗性林木资产表内信息披露的同时,强化会计报表附注和财务情况说明书的披露。Consumable forest assets are the important assets for the forestry management body.The accounting information disclosure of consumable forest assets has important significance to improve quality of accounting information and promote the sustainable and healthy development of capital market.Basing on discussing the related theories of accounting information disclosure,this paper emphatically analyzes the main problems existing in the information disclosure of consumable forest assets of Chinas listed companies in 2010.That is lack of the necessary tips of business risk,inadequate disclosure about the canopy density,disclosure of cost carry-over method in random,the strong subjectivity of fair value disclosure and so on.After that,this paper puts forward the corresponding perfect suggestions.That is it should strengthen the notes to accounting statements disclosure and financial situation explanation disclosure while perfecting the information disclosure in finance report of consumable forest assets.

关 键 词：消耗性林木资产 信息披露 经营风险 郁闭度 表内披露 附注披露 

分 类 号：F326.24[经济管理—产业经济]