基于利用方式视角的林木资产会计确认与计量研究
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摘要
为适应我国经济发展和人们需求的变化,以林木资产为基础的森林资源利用方式和利用结构也发生了明显变化。在此背景下,根据一般会计理论与方法和国内外会计准则变化趋势,对现行林木类生物资产的确认、计量模式进行重新考察,认为应该根据不同利用方式引起的核算对象的价值变化特征,建立新的林木资产会计确认和后续计量模式,以实现提供更加客观、公允的林木资产会计信息的目标。
The utilization mode and structure of forest resources have changed markedly to meet the changes in China's economic development and people's demand. Under this background, based on the general accounting theory and methods and the changing trend of accounting standards, the current recognition and measurement models of forest biological assets should be reassessed. Considering that a new accounting confirmation and subsequent measurement model for forest assets should be established according to the value change characteristics of accounting objects caused by different utilization methods, to achieve the objective of providing more objective and fair accounting information on forest assets.
The utilization mode and structure of forest resources have changed markedly to meet the changes in China's economic development and people's demand. Under this background, based on the general accounting theory and methods and the changing trend of accounting standards, the current recognition and measurement models of forest biological assets should be reassessed. Considering that a new accounting confirmation and subsequent measurement model for forest assets should be established according to the value change characteristics of accounting objects caused by different utilization methods, to achieve the objective of providing more objective and fair accounting information on forest assets.
引文
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刘启亮,田莉,刘菁.会计准则国际趋同:一个文献综述[J].会计研究,2018(2):19~26
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张卫民,涂馨,李煜婷.林木类生物资产会计计量与报告研究——基于福建金森的案例分析[J].会计论坛,2016,15(1):123~137
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刘启亮,田莉,刘菁.会计准则国际趋同:一个文献综述[J].会计研究,2018(2):19~26
王富炜,田治威,胡玉可,田昊炜.我国上市公司生物资源资产会计研究——以我国林业上市公司森林资源资产为例[J].江西财经大学学报,2012(1):45~51
张卫民,涂馨,李煜婷.林木类生物资产会计计量与报告研究——基于福建金森的案例分析[J].会计论坛,2016,15(1):123~137
IASB. Agriculture:Bearer Plants(Amendments to IAS 16 and IAS 41)[EB/OL].[2014-6-30].http://www.ifrs.org/Current-Projects/IASB-Projects/Bearer-biological-assets/Documents/FINAL_Agriculture_Bearer%20Plants_JUNE%202014_WEBSITE.pdf