森林资产价值评估及核算研究
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摘要
无论是政府机构，还是森林经营企业，对森林资源的管理过去一贯都是只管理其范围、面积、林木蓄积量等，即只管理森林的实物和数量，而对森林的价值量特别是“公允价值”的管理却很少涉及。随着市场经济的发展和完善，对森林资产的价值缺乏管理就逐步成为了林业发展中较为突出的问题。为了林业事业的发展和林业企业的兴旺，就迫切需要对森林资产的价值也进行管理。
在国外，如美国、日本、芬兰、苏联等国曾对森林林木及林副产品的价值与生态环境价值进行过测定和对比分析。
而在国内，对于森林资产价值管理的研究，目前涉及还不多。比如，有些财经类高校曾以“绿色会计”、“环境会计”为主题作过一些研究，但由于没有找到真正适合森林资产会计核算的方法(公允价值法)，所以研究未能取得突破性进展。在管理和实务部门，近几年也陆续对森林资产的评估和核算等方面进行了一些零星研究。
本论文就是在上述基础上，结合有关理论和最新法规规定，系统地探讨了森林资产价值评估和会计核算方法，明确提出：“森林资产价值评估是核算的前提和基础，在某些特殊情况下，核算也是森林资产再评估的基础；森林资产价值核算是森林资产价值管理的核心；而对其进行合理利用才是管理的目的”的观点，并进行了阐述和分析。
本文包括前言共有六个部分，概述如下：前言，谈研究森林资产价值评估及核算的缘起；第一部分，论述森林资产价值评估及核算的理论基础，主要包括两方面内容：一是资产评估的基本理论，重点谈了资产评估的三种最基本的方法，即市场法、收益法和成本法；二是《国际会计准则第41号——农业》有
关规定为森林资产价值核算指明了方向;第二部分，主要论述四种森林资产，
即林地资产、林木资产、森林环境、森林景观资产的特点和评估方法;第三部
分，谈森林资产各科目的会计核算及会计报表的特殊性;第四部分，以什郁林
场森林资产的评估情况为例，进行分析并得出结论—对森林、林木的经营管
理，具有极大的外部经济正效应，另外列举了该场森林资产会计核算部分实例;
第五部分，最后谈到做好森林资产价值评估及核算还须解决的问题和其发展前
景。
由于对森林资产价值管理进行研究，目前在我国尚是一个全新的课题，因
此在这一方面还没有系统的理论可供参考和借鉴。所以，在此情况下，虽然研
究探讨这一课题，具有很强的新颖性，但同时也必然还存在一些不足甚至错误
之处。在此也敬请各位老师、专家批评、指正，以利修改完善。
Because of no matter whether are government organs or the business enterprises about the fores, the management about forest resources consistently are all only managing its scope, area, and the cumulation quantities of woods, and namely which manages the practicalities and amounts of forest, but the management about the value of forest is very little ,especially for evenhanded value. With the development and perfection of market economy , the management about the value of forest resources becomes an outstanding problem in the forest development . For the sake of the development of the forestry business and the blossm of the forestry business enterprises, the value of the forest resources is urgently demanded for management.
Abroad, such as the United States, Japan, Finland, Soviets etc. these countries have once valuated and analysed the value of forest wood and wood' s by-product and ecosystem environment value of the forest wood .
But in China, for the research of management of forest resources value, involve not much now. For example, the high schools of some finance and economics once made some studies regarding" green accountancy"," environment accountancy" as the topic, but because they couldn' t find out a real fit method( worth a method of evenhanded ) of the accountancy of forest resources, therefore the study could not obtain any
breakthrough. At the management and the undertaking departments, they also continuously carried out some fragmentary researches about the evaluating and accounting etc. of the forest resources in recent years. This thesis is on the basis of above contents, and further more study the forest resources evaluating and the accounting method according to the related theories and the latest rules law and regulation, the thesis points out that the evaluting of forest resources value is the precondition and basis of accounting. Under some special circumstances, accounting is the basis of re-evaluating of forest resources. The accounting of forest resources value is the core of management of forest resources value , and then explain and analyse an viewpoint that making good use of it is the aim of management.
This text includes the preface and totally contain the following six parts : the preface, it introduces the original reasons about the evaluating of forest resources value; the first part, discussing the basic theories of the evaluation of forest asset value and its checking , and it primarily includes the both side contentsione is a basic theories of asset evaluation, which introduce the three basic methods :namenly marketing method, income method and cost method;The other is 《the No. 41 of international accountant standard - agriculture》
that its related rules point out the direction for the checking of forest asset value ; The second part, primarily discussing the four kinds of forest asset:Namely the characteristics and evaluation methods of woodland asset, wood asset forest enviroment and forest landscape asset ; the third part, talking about specialities of accountant report forms and accountant checking of all categories of subjects of forest asset ;The four part, taking the example of Shifang forest
ry station of forest asset valuation circumstance, and after the analysis make an important conclusion that the forest and twood managements have the tremendous positive exterior-economic effection. In addition, the thesis take the example of forest resource evaluating and accounting about the station;The fifth part, finally talking about doing the forest resources value evaluating and accounting well must do resolution problems and
carry out the foreground of it.
Because of the study of forest resources management, at present it is still an all new thesis in our country. Therefore there are no systematic theories for reference . So, under the condition of this things, although the researhing and studying task has some novelty , and there must be some lacks and even wrong. The author expects that the experts and teachers give me some criticisns an
在国外，如美国、日本、芬兰、苏联等国曾对森林林木及林副产品的价值与生态环境价值进行过测定和对比分析。
而在国内，对于森林资产价值管理的研究，目前涉及还不多。比如，有些财经类高校曾以“绿色会计”、“环境会计”为主题作过一些研究，但由于没有找到真正适合森林资产会计核算的方法(公允价值法)，所以研究未能取得突破性进展。在管理和实务部门，近几年也陆续对森林资产的评估和核算等方面进行了一些零星研究。
本论文就是在上述基础上，结合有关理论和最新法规规定，系统地探讨了森林资产价值评估和会计核算方法，明确提出：“森林资产价值评估是核算的前提和基础，在某些特殊情况下，核算也是森林资产再评估的基础；森林资产价值核算是森林资产价值管理的核心；而对其进行合理利用才是管理的目的”的观点，并进行了阐述和分析。
本文包括前言共有六个部分，概述如下：前言，谈研究森林资产价值评估及核算的缘起；第一部分，论述森林资产价值评估及核算的理论基础，主要包括两方面内容：一是资产评估的基本理论，重点谈了资产评估的三种最基本的方法，即市场法、收益法和成本法；二是《国际会计准则第41号——农业》有
关规定为森林资产价值核算指明了方向;第二部分，主要论述四种森林资产，
即林地资产、林木资产、森林环境、森林景观资产的特点和评估方法;第三部
分，谈森林资产各科目的会计核算及会计报表的特殊性;第四部分，以什郁林
场森林资产的评估情况为例，进行分析并得出结论—对森林、林木的经营管
理，具有极大的外部经济正效应，另外列举了该场森林资产会计核算部分实例;
第五部分，最后谈到做好森林资产价值评估及核算还须解决的问题和其发展前
景。
由于对森林资产价值管理进行研究，目前在我国尚是一个全新的课题，因
此在这一方面还没有系统的理论可供参考和借鉴。所以，在此情况下，虽然研
究探讨这一课题，具有很强的新颖性，但同时也必然还存在一些不足甚至错误
之处。在此也敬请各位老师、专家批评、指正，以利修改完善。
Because of no matter whether are government organs or the business enterprises about the fores, the management about forest resources consistently are all only managing its scope, area, and the cumulation quantities of woods, and namely which manages the practicalities and amounts of forest, but the management about the value of forest is very little ,especially for evenhanded value. With the development and perfection of market economy , the management about the value of forest resources becomes an outstanding problem in the forest development . For the sake of the development of the forestry business and the blossm of the forestry business enterprises, the value of the forest resources is urgently demanded for management.
Abroad, such as the United States, Japan, Finland, Soviets etc. these countries have once valuated and analysed the value of forest wood and wood' s by-product and ecosystem environment value of the forest wood .
But in China, for the research of management of forest resources value, involve not much now. For example, the high schools of some finance and economics once made some studies regarding" green accountancy"," environment accountancy" as the topic, but because they couldn' t find out a real fit method( worth a method of evenhanded ) of the accountancy of forest resources, therefore the study could not obtain any
breakthrough. At the management and the undertaking departments, they also continuously carried out some fragmentary researches about the evaluating and accounting etc. of the forest resources in recent years. This thesis is on the basis of above contents, and further more study the forest resources evaluating and the accounting method according to the related theories and the latest rules law and regulation, the thesis points out that the evaluting of forest resources value is the precondition and basis of accounting. Under some special circumstances, accounting is the basis of re-evaluating of forest resources. The accounting of forest resources value is the core of management of forest resources value , and then explain and analyse an viewpoint that making good use of it is the aim of management.
This text includes the preface and totally contain the following six parts : the preface, it introduces the original reasons about the evaluating of forest resources value; the first part, discussing the basic theories of the evaluation of forest asset value and its checking , and it primarily includes the both side contentsione is a basic theories of asset evaluation, which introduce the three basic methods :namenly marketing method, income method and cost method;The other is 《the No. 41 of international accountant standard - agriculture》
that its related rules point out the direction for the checking of forest asset value ; The second part, primarily discussing the four kinds of forest asset:Namely the characteristics and evaluation methods of woodland asset, wood asset forest enviroment and forest landscape asset ; the third part, talking about specialities of accountant report forms and accountant checking of all categories of subjects of forest asset ;The four part, taking the example of Shifang forest
ry station of forest asset valuation circumstance, and after the analysis make an important conclusion that the forest and twood managements have the tremendous positive exterior-economic effection. In addition, the thesis take the example of forest resource evaluating and accounting about the station;The fifth part, finally talking about doing the forest resources value evaluating and accounting well must do resolution problems and
carry out the foreground of it.
Because of the study of forest resources management, at present it is still an all new thesis in our country. Therefore there are no systematic theories for reference . So, under the condition of this things, although the researhing and studying task has some novelty , and there must be some lacks and even wrong. The author expects that the experts and teachers give me some criticisns an
引文
1 财政部注册会计师考试委员会办公室编，2002年度注册会计师全国统一考试指定辅导教材——会计、经济法，中国财政经济出版社，2002．3
2 财政部注册会计师考试委员会办公室编，2002年度注册会计师全国统一考试指定辅导教材——财务成本管理、税法，经济科学出版社，2002．3
3 全国注册资产评估师考试辅导教材编写组编，2002年全国注册评估师考试辅导教材——资产评估，中国财政经济出版社，2002．4
4 李玉周主编，会计做账速成，西南财经大学出版社，2000．12
5 李玉周主编，五分钟看懂财务报表，西南财经大学出版社，2000．12
6 财政部会计司组织翻译，张象至译、陈毓圭校，国际会计准则第41号——农业，会计研究杂志，2001．5
7 中华人民共和国财政部，国有林场与苗圃财务会计制度(暂行)，东北林业大学出版社，1994．12
8 陶仁川，资本市场急需森林资源资产管理(未发表资料)
9 陶仁川，森林资源资产化管理及会计核算的探讨，四川会计杂志，1998．12
10 杨洪国，林木资产评估，四川林勘设计杂志，1998．3
11 杨洪国、杨瞿军，森林环境资产评估，四川林勘设计杂志，1998．3
12 国家林业局森林资源资产化管理改革阶段总结交流现场会，四川省交流材料，2001．3
13 朱俊凤主编，绿化神州，中国林业出版社，1989．3
14 朱俊凤主编，绿色之光，中国林业出版社，1991．3
15 吴德庆、马月才编著，管理经济学，中国人民大学出版社，2000．8
16 张金水、张研著，应用微观经济学，清华大学出版社，2001．2
17 张金水、张研著，应用宏观经济学，清华大学出版社，2001．9
2 财政部注册会计师考试委员会办公室编，2002年度注册会计师全国统一考试指定辅导教材——财务成本管理、税法，经济科学出版社，2002．3
3 全国注册资产评估师考试辅导教材编写组编，2002年全国注册评估师考试辅导教材——资产评估，中国财政经济出版社，2002．4
4 李玉周主编，会计做账速成，西南财经大学出版社，2000．12
5 李玉周主编，五分钟看懂财务报表，西南财经大学出版社，2000．12
6 财政部会计司组织翻译，张象至译、陈毓圭校，国际会计准则第41号——农业，会计研究杂志，2001．5
7 中华人民共和国财政部，国有林场与苗圃财务会计制度(暂行)，东北林业大学出版社，1994．12
8 陶仁川，资本市场急需森林资源资产管理(未发表资料)
9 陶仁川，森林资源资产化管理及会计核算的探讨，四川会计杂志，1998．12
10 杨洪国，林木资产评估，四川林勘设计杂志，1998．3
11 杨洪国、杨瞿军，森林环境资产评估，四川林勘设计杂志，1998．3
12 国家林业局森林资源资产化管理改革阶段总结交流现场会，四川省交流材料，2001．3
13 朱俊凤主编，绿化神州，中国林业出版社，1989．3
14 朱俊凤主编，绿色之光，中国林业出版社，1991．3
15 吴德庆、马月才编著，管理经济学，中国人民大学出版社，2000．8
16 张金水、张研著，应用微观经济学，清华大学出版社，2001．2
17 张金水、张研著，应用宏观经济学，清华大学出版社，2001．9