| 我国上市公司生物资源资产会计研究——以我国林业上市公司森林资源资产为例 |
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| 引用本文： | 王富炜,田治威,胡玉可,田昊炜.我国上市公司生物资源资产会计研究——以我国林业上市公司森林资源资产为例[J].江西财经大学学报,2012(1):45-51. |
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| 作者姓名： | 王富炜 田治威 胡玉可 田昊炜 |
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| 作者单位： | 北京林业大学经济管理学院,北京,100083 |
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| 摘 要： | 对可能有森林资源资产业务的上市公司的财务报告进行分析,全面地揭示上市公司拥有与利用森林资源资产的情况,分析森林资源资产会计核算与信息披露情况及存在的问题,最后提出改善森林资源资产会计核算和信息披露的建议。
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| 关 键 词： | 上市公司 森林资源资产 会计核算 |
A Study of Biological Resource Assets Accounting in China's Listed Companies: A Case of Forestry Resource Assets |
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| WANG Fu-wei
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TIAN Zhi-wei
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HU Yu-ke
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TIAN Hao-wei.A Study of Biological Resource Assets Accounting in China's Listed Companies: A Case of Forestry Resource Assets[J].Journal of Jiangxi University of Finance and Economics,2012(1):45-51. |
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| Authors: | WANG Fu-wei TIAN Zhi-wei HU Yu-ke TIAN Hao-wei |
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| Institution: | (Beijing Forestry University,Beijing 100083,China) |
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| Abstract: | This paper analyzes the financial statements of the listed companies which have business involving forestry resource assets.It reveals the situation of possessing and utilizing the forestry resource assets in the listed companies,then analyzes the conditions and problems of accounting and information disclosure of forestry resource assets.Finally,this paper gives some suggestions to improve the accounting and information disclosure of forestry resource assets. |
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| Keywords: | listed company forestry resource asset accounting |
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