上市公司林木资产会计信息披露目标选择探讨

比较分析了受托责任观和决策有用观两种会计信息披露的目标观点,结合林木资产经营环境的要求,指出上市公司林木资产的会计信息披露应考虑将受托责任观与决策有用观有机地融合起来,并侧重于受托责任信息的披露。在林木资产会计信息的披露方面,应特别注重林木资产实物量信息的披露,林木资产生态与社会效益信息的披露,以及对林木资产风险信息的充分揭示。

A Study on the Objective Choice of Forest Assets Accounting Information Disclosure in Listed Companies

This paper analyzes two target perspectives of accounting information disclosure both accountability view and decision-usefulness view,combined with the requirements of the operating environment of the forest assets,points out that forest assets accounting information disclosure should considerer the integration of the accountability view and decision-usefulness view in listed companies,and focus on disclosure of the accountability information.In the forest assets accounting information disclosure,should pay particular attention to information disclosure of the physical volume of forest assets,information disclosure of ecological benefits and social benefits of forest assets,as well as fully reveal information on the risk of forest assets.