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森林生物多样性价值传统会计从未进行核算,其确认与计量成为会计核算中亟待解决的难题。本文在分析森林生物多样性资产特殊性基础上,从会计角度得出森林生物多样性资产及其所产生的生态效益符合会计要素确认条件;森林生物多样性价值会计计量尺度应采用货币计量和非货币计量两种形式,计量属性可采用“历史成本+公允价值”的模式的结论。
The value of forest biodiversity has never been accounted for by traditional accounting, and its identification and measurement have become the urgent problems to be solved in accounting. Based on the analysis of the particularity of forest biodiversity assets, the paper concludes from the accounting angle that the forest biodiversity assets and the ecological benefits they produce accord with the confirmation conditions of accounting elements. The measurement scale of forest biodiversity value should be measured by currency and non-monetary Monetary measurement of two forms, measurement of attributes can be used “historical cost + fair value” model conclusion.