| 森林生态效益价值会计核算研究 |
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| 引用本文： | 王妹,邹毅实.森林生态效益价值会计核算研究[J].财会通讯,2005(12). |
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| 作者姓名： | 王妹 邹毅实 |
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| 作者单位： | 南京林业大学经济管理学院，江苏省东台市人民政府 江苏 南京 210037，江苏 东台 224200 |
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| 摘 要： | 森林生态效益是有价值的无形资产,这些价值不仅可以计量,而且应作为会计核算的对象。随着人们日益关注环境问题,营林企业应该将纳入企业会计核算的范围。本文着重研究了不同性质的营林企业如何进行森林生态效益价值的会计核算。
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| 关 键 词： | 森林生态效益 价值评估 会计核算 |
The research on the Forest Ecological Benefits Value accounting |
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| Wang Mei Zou Yishi.The research on the Forest Ecological Benefits Value accounting[J].Communication of Finance and Accounting,2005(12). |
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| Authors: | Wang Mei Zou Yishi |
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| Abstract: | Forest Ecological Benefits are valuable intangible assets.The value can be measurable,and should be the accounting objective. The forestry enterprises should record these intangible assets in their accounting system when people pay more attention to environmental questions. This thesis discussed the Forest Ecological Benefits accounting in different forestry enterprises. |
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| Keywords: | Forest ecological benefits Value estimation Accounting |
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