| 我国林木生物资产的价值计量探析 |
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| 引用本文： | 何少娟,吕兆海.我国林木生物资产的价值计量探析[J].价值工程,2011,30(4):2-3. |
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| 作者姓名： | 何少娟 吕兆海 |
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| 作者单位： | 广东农工商职业技术学院,广州,510507 |
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| 摘 要： | 本文通过对林木资产历史成本计量与公允价值计量的比较分析,探讨了在我国现有国情的基础上,林业企业对林木资产计量的具体选择模式;提出在当前的会计计量环境和条件下,林业企业应该在现实经济发展的基础上,确立以历史成本为主,以林木资产评估的的公允价值为辅的计量模式。
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| 关 键 词： | 林木资产 历史成本 公允价值 计量 |
Exploration of Accounting for Forest Biological Assets in China |
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| He Shaojuan,Lv Zhaohai.Exploration of Accounting for Forest Biological Assets in China[J].Value Engineering,2011,30(4):2-3. |
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| Authors: | He Shaojuan Lv Zhaohai |
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| Institution: | He Shaojuan,Lv Zhaohai(Guangdong AIB Polytechnic College,Guangzhou 510507,China) |
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| Abstract: | Based on the comparative analysis of historic cost and fair cost of forest assets,this paper explores accounting patterns of forest biological assets in accordance with current accounting environment of China.It is proposed that forest enterprises should set accounting models for forest asset accounting based mainly on historical cost,as well as fair value criteria. |
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| Keywords: | forest asset historical cost fair value accounting |
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