基于专家问卷调查视角的消耗性林木资产会计信息披露  

The Accounting Information Disclosure of Consumable Forest Assets Basing on the View of ExpertsQuestionnaires

作　　者：张宝芳[1] 魏远竹[2,3] 刘茜[2] 陈婕[2] 

机构地区：[1]闽南理工学院,泉州362200 [2]福建农林大学,福州350002 [3]宁德师范学院,宁德352100

出　　处：《林业经济问题》2012年第5期461-465,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：消耗性林木资产是森林资源资产经营主体所拥有或控制的重要资产,消耗性林木资产的会计信息披露状况对于信息需求者的决策十分重要。文章首先对林木资产会计信息披露的相关文献进行回顾;在此基础上,根据问卷调查所获得的第一手资料,重点分析了专家学者对消耗性林木资产会计信息披露的看法,并形成如下结论:应在资产负债表中分类列示"消耗性林木资产"等不同的林木资产项目;正表披露与报表附注披露相结合是林木资产信息披露的最佳方式;经营主体应重点披露林木资产的实物量与价值量、实物量与价值量的增减变化和林木资产的类别等信息;应根据实际需要,通过克服技术难题、提高人员素质和降低信息披露成本等途径,解决当前信息披露中的问题,并尽可能地披露充分可靠的信息。Consumable forest assets are the important assets for the forest resource assets management body who possess or control them. The accounting information disclosure situation of consumable forest assets is very important for the information demanders＇decisions. First of all, this paper makes a review of the related bibliographies of the accounting information disclosure of the forest a^sets, and on this basis this paper mainly analyzes the experts＇views on the accounting information disclosure of consuma- ble forest assets from the first-hand information obtained through questionnaires from them. The main conclusions are as follows： different forest assets items should be showed on the Balance Sheet, such as ＂consumable forest assets＂ and so on; the combination of disclosure in the accounting statements and the disclosure of notes is the best way of information disclosure for the forest assets ; management body should mainly disclose the existing physical quantity and value quantity, increased or decreased changes of physical quantity and value quantity, the category of forest assets and so on; it also should solve the present information disclosure problems and disclose the adequate and reliable information as much as possible according to actual need by means of overcoming technical difficulties, improving the quality of personnel, reducing information disclosure cost and so on.

关 键 词：消耗性林木资产 信息披露 表内披露 附注披露 

分 类 号：F326.22[经济管理—产业经济]