森林生态价值会计核算的理论体系研究.PDF

21 1 Vo.l 21 No. 1 2008 2 W orld Forestry Research Feb2008 * 乔玉洋 (, 210037) : 建立森林生态价值会计理论体系, 是环境保护的需要, 对会计理论的发展也具有 要意义文中从会 计主体会计本质会计假设会计基础会计信息质量要求及会计要素等方面着手构建了森林生态价值会计 理论体系森林生态价值会计核算主体包括盈利性森林生态建设单位和非盈利性森林生态保护单位; 核算 本质是对森林生态价值的增减变化等进行确认计量和报告的信息系统, 也是关于森林生态建设和保护的管 理活动; 核算假设包括森林生态资源有价等; 会计基础主要有权责发生制等; 会计信息质量要求主要有可靠 性要求等; 核算要素包括森林生态资产森林生态负债等文中还阐述了该理论体系在 2种会计主体中存在 的一些差异 : 森林生态价值,会计核算, 理论体系 : F 307. 226 : : 1001- 4241( 2008) 01- 0001- 08 Study on the Theoretical System for ForestEcologicalValueA ccounting Q iaoYuyang ( College ofEconomics M anagement, Nanjing Forestry University, Nanjing 210037, China) Abstract: It is very mi portant to establish theoretical system of forest ecologicalvalue accounting for environm ental conservation and development of accounting theory. In this paper, the auther establi- shes the theoretical system of forestecologicalvalue accounting, which includes entity of forest eco- logical value accounting, accounting essence, accounting hypothesis, accounting basis, quality veguirement for accounting information, and accounting elem ents. The entity of forest ecologicalval- ue accounting contains profit construction institution and nonprofit conservation institution of forest ecology. The essence is an information system including confirmation, measurement and reporting for changesof forest ecologicalvalue andmanagement action for construction and conservation of for- est ecosystem. The hypothesis and basis involve that forest ecological resource is valuable and ac- crual basis, respectively. The quality reguirement for accounting infor