森林资源培育企业森林碳汇的会计计量  

Accounting Measurement of Forest Carbon Sinks of Forest Resources Cultivation Enterprises

作　　者：陈元媛[1] 温作民[1] 

机构地区：[1]南京林业大学经济管理学院,南京210037

出　　处：《林业经济》2016年第7期74-77,共4页Forestry Economics

摘　　要：从森林资源培育企业的角度,对其拥有的森林碳汇资产进行会计计量。分析研究森林碳汇实物量的计量方法,参照CAS39号会计准则,对森林碳汇进行公允价值计量。通过森林碳汇的确认和计量,最终能使森林碳汇进入森林生态服务市场,实现其应有的经济效应。From the perspective of forest resource cultivation enterprise, its assets owned forest carbon sinks does accounting measurement. The method of measuring analysis and research of forest carbon sinks converting reference CAS39 accounting standards, to the fair value measurement of forest carbon sinks. Through the recognition and measurement of forest carbon sinks, finally can make the forest carbon sink forest ecological service market, to achieve its economic effects.

关 键 词：森林资源培育企业 森林碳汇 会计计量 

分 类 号：F326.25[经济管理—产业经济] F302.6