摘要
森林的生态效益远高于其经济效益,将其纳入林业会计核算体系是实施林业可持续发展战略的一项重要的基础性工作。为此,本文阐述了森林生态效益会计核算的必要性及其特征,探讨了森林生态效益纳入收入要素核算的会计确认与计量、会计核算应设置的科目和信息披露的方式。
Traditional forestry accounting does not include the accounting of forest ecological benefits. Since forest ecological benefits are far larger to its economic benefits, we should put such benefits into forestry accounting system, which is an important fundamental work to implement a forest sustainable development strategy. Therefore, based on analyzing necessity and features of forest ecological benefits accounting from an accounting standpoint, this paper explores its accounting recognition and measurement, accounts design and information models in terms of income elements.
出处
《审计与经济研究》
北大核心
2006年第1期59-61,共3页
Journal of Audit & Economics
基金
浙江省教育厅科学基金资助项目(20040721)
关键词
森林生态效益
确认与计量
会计科目
披露方式
forest ecological benefits
recognition and measurement
accounts
disclosure models
