关键词: 森林生态, 会计核算, 原则, 盈利性单位, 非盈利性单位

Abstract:

It's a breakthrough to develop the accounting of forest ecology value created by forest ecology construction organization or conservation organization. There is consistence between the forest ecology accounting and the traditional accounting in obeying the accounting principle because of belonging to general accounting, for example, the objective principle, the correlativity principle, the comparability principle, the consistence principle, the materiality principle, the seasonable principle, the readability principle and the prudence principle. But the forest ecology accounting must do some especial accounts in obeying some accounting principles or to obeying some new accounting principles because of its specificity. Different accounting entities of forest ecology should chose the accrual-basis or the cash-basis accounting principle, according to its own characters. There are should some especial accounts or some new understandings of these principles, in aspects of obeying the matching principle, the capital expenditure and revenue expenditure principle and the objective principle. The specificity of forest ecology value accounting decides that it should obey the social principle, the economic and ecological efficiency principle.

Key words: forest ecology, accounting, principle, profit organization, non-profit organization