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森林资源资产价值没有得到应有的实现和补偿,是我国林纸一体化改革进程缓慢的原因之一。本文运用资源和环境价值核算和成本分析方法,对该问题进行了系统结构分析,构建了林纸一体化企业REA的体系框架。研究了该体系中林纸一体化企业REA的目标、基本前提、一般原则、信息质量要求和核算对象等,并指出林纸一体化企业REA的过程包括资源——环境要素的确认、计量、记录和报告等步骤。所构建的林纸一体化企业资源——环境核算体系将为企业进行森林资源资产和环境成本核算提供理论和方法指导。
The value of forest resources assets have not been due to realization and compensation, is one of the reasons for the slow progress of the reform of forestry-paper integration in our country. This paper uses resource and environmental value accounting and cost analysis methods to carry out a systematic structural analysis of the issue and build an institutional framework for REA of forestry-paper integrated enterprises. The objectives, basic prerequisites, general principles, information quality requirements and accounting objects of the REA in the paper-based integrated enterprise are studied. The paper also points out that the REA process of the integrated papermaking and forestry-paper enterprise includes the confirmation, measurement and record of resource-environment elements And reports and other steps. The constructed forestry-paper integrated enterprise resource-environment accounting system will provide theoretical and methodological guidance for enterprises to carry out forest resource assets and environmental cost accounting.