上市公司林木资产会计信息披露目标选择探讨  

A Study on the Objective Choice of Forest Assets Accounting Information Disclosure in Listed Companies

作　　者：谢帮生[1] 魏远竹[1,2] 张春霞[1] 李珍妮 陈婕[1] 

机构地区：[1]福建农林大学经济与管理学院,福州350002 [2]宁德师范学院,福建宁德352100

出　　处：《林业经济问题》2012年第6期513-517,共5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年度福建省大学生创新创业训练计划项目的部分研究成果

摘　　要：比较分析了受托责任观和决策有用观两种会计信息披露的目标观点,结合林木资产经营环境的要求,指出上市公司林木资产的会计信息披露应考虑将受托责任观与决策有用观有机地融合起来,并侧重于受托责任信息的披露。在林木资产会计信息的披露方面,应特别注重林木资产实物量信息的披露,林木资产生态与社会效益信息的披露,以及对林木资产风险信息的充分揭示。This paper analyzes two target perspectives of accounting information disclosure both ac- countability view and decision - usefulness view, combined with the requirements of the operating en- vironment of the forest assets, points out that forest assets accounting information disclosure should considerer the integration of the accountability view and decision - usefulness view in listed companies, and focus on disclosure of the accountability information. In the forest assets accounting information disclosure, should pay particular attention to information disclosure of the physical volume of forest as- sets, information disclosure of ecological benefits and social benefits of forest assets, as well as fully reveal information on the risk of forest assets.

关 键 词：林木资产 会计信息 信息披露目标 上市公司 

分 类 号：F326.25[经济管理—产业经济]