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林业科学 ›› 2009, Vol. 12 ›› Issue (9): 130-137.doi: 10.11707/j.1001-7488.20090922

• 论文 • 上一篇    下一篇

森林自然资本公允价值计量问题述评*

刘梅娟1 温作民2   

  1. 1.浙江林学院经济管理学院 临安 311300; 2.南京林业大学经济管理学院 南京 210037
  • 收稿日期:2008-05-12 修回日期:1900-01-01 出版日期:2009-09-25 发布日期:2009-09-25
  • 通讯作者: 温作民
  • 基金资助:
     

Review of Research on Fair Value Measurement for Forest Natural Capital

Liu Meijuan1,Wen Zuomin2   

  1. 1.School of Economics and Management,Zhejiang Forestry College Lin’an 311300;2.School of Economics and Management,Nanjing Forestry University Nanjing 210037
  • Received:2008-05-12 Revised:1900-01-01 Online:2009-09-25 Published:2009-09-25
  • Supported by:
     

摘要:

森林是一种典型的自然资本。森林自然资本价值计量是森林资源保护与可持续经营的一项重要基础性工作,充分认识森林自然资本公允价值计量具有重要的理论和现实意义。通过总结国内外森林自然资本价值计量的相关研究情况及我国存在的问题,以期为进一步开展森林自然资本公允价值核算的会计理论及实践提供条件和依据。

关键词: 森林自然资本, 价值评价, 会计计量基础

Abstract:

Forest is a typical example of natural capital.Measurement of forest natural capital is an important fundament work for forest resource protection and sustained management,which has important theoretical and actual meaning to fully understand it.Through a review of relative studies on fair value measurement for forest natural capita in the world and its problems occurred in China,the paper builds up foundation for further study on its accounting theories and practice.

Key words: forest natural capital, value evaluation, accounting measurement basis

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