林业企业会计信息不确定性分析与对策——以生物资产准则为例  

The Analysis and Countermeasure of the Uncertainty in Forestry Industry Enterprise Accounting Information——Taking Biological Assets Standards as an Example

作　　者：胡玉可[1] 秦国伟[2] 李伟[2] 卫夏青[3] 

机构地区：[1]江西财经大学会计学院,南昌330013 [2]北京林业大学经济管理学院,北京100083 [3]安徽省煤田地质局,合肥230601

出　　处：《林业经济》2015年第9期120-123,共4页Forestry Economics

摘　　要：林业作为国民经济的重要组成部分,在生态经济建设中举足轻重,林业信息的披露对各有关利益相关者来说是密切关注的问题。文章通过分析生物资产准则中的生物资产的分类、计量等方面的不确定项目,分析其存在对企业生物资产会计信息的核算的影响,并有针对性地对生物资产准则提出完善建议,旨在提高林业信息的科学性、合理性。As the important part of national economy, forestry industry play a decisive role in the construction of ecological economy and the disclosure o~ forestry industry information is the most attractive problem to every stake- holder. The passage analyze the influence that the biological assets standards have on the accounting of the enter- prise biological assets financial information through its uncertainty in aspect of classification, measurement, and pro- vide some well-targeted perfect suggestion to biological assets standards in purpose of improving the scientific and rationality of the forestry industry information.

关 键 词：生物资产 不确定项 分析 对策 

分 类 号：F326.25[经济管理—产业经济] F302.6