集体林权制度改革与森林资产会计核算体系建设  

Reform of Collective Forest Rights System and Construction of Forest Ecology Accounting Development System

作　　者：吕晶晶[1] 盛均全[1] 闫文德[2] 

机构地区：[1]中南林业科技大学商学院,湖南长沙410004 [2]中南林业科技大学生命科学与技术学院,湖南长沙410004

出　　处：《中南林业科技大学学报（社会科学版）》2015年第1期78-82,共5页Journal of Central South University of Forestry & Technology（Social Sciences）

基　　金：国家林业公益性行业科研项目"亚热带人工林固碳潜力及增汇途径研究"(201404316)

摘　　要：林业产权不明晰是制约林业经济发展的重要因素。我国集体林权制度经过改革后,明晰了林地使用权和森林资源所有权,使森林资产能够满足会计学资产定义的基本特征,可以解决在集体林权制度改革前森林资产的难以用货币计量的会计特性以及林权不明晰导致资产是否为会计主体所拥有或控制的困惑,为将森林资产纳入会计核算体系奠定了良好的基础。随着集体林权制度改革的不断深入,明晰林业产权归属,健全集体林资产评估体系、推行林权转让交易平台,规范对森林资产的会计核算,将对森林资产会计核算产生积极的影响。The vague current situation of forest property is the main factor that impedes the development of forest economy. After the reform of the collective forest fights system, the fight to use forest land and the property of forest resources are clear. And it made the forest property satisfied the essential feature of the account assets＇ definition. The reform resolved the problem that forest asset＇s accounting is hard to be measured by currency, and the vague property right leads to the confusion of whether the accounting subject owns or controls. It paved the way of the forest assets to access the financial accounting system. Along with the deep reform of the collective forest fights system, clarity of forest property ownership, improving the evaluation system of forest property, practicing the forest ownership trading platform, regulating the accounting of forest assets will promote the development of forest ecology accounting.

关 键 词：林业产权 集体林权制度改革 森林资产 会计核算 

分 类 号：F326.2[经济管理—产业经济] F235