| 消耗性林木资产会计计量模式研究 |
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| 引用本文： | 陈红安.消耗性林木资产会计计量模式研究[J].中国林业经济,2020(3):124-127. |
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| 作者姓名： | 陈红安 |
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| 作者单位： | 南京林业大学经济管理学院 |
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| 基金项目： | 南京林业大学大学生创新训练计划项目“自然资本可持续管理与核算方法研究”(2019NFUSPITP0226)。 |
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| 摘 要： | 消耗性林木资产会计计量与资产特性息息相关。在分析消耗性林木资产特性的基础上,充分运用会计计量的相关理论,对于现阶段消耗性林木资产的公允价值计量和历史成本计量两种模式的优势和局限性分别进行分析,提出了消耗性林木资产计量模式选择与改进方法。
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| 关 键 词： | 消耗性 林木资产 会计计量 |
Study on the Accounting Measurement Model of Consumptive Forest Assets |
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| CHEN Hong-an.Study on the Accounting Measurement Model of Consumptive Forest Assets[J].China Forestry Economy,2020(3):124-127. |
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| Authors: | CHEN Hong-an |
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| Institution: | (College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China) |
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| Abstract: | Consumptive forest asset accounting is closely related to asset characteristics. This paper analyzed the advantages and limitations of the forest tree assetfair value measurement modelandhistorical cost measurement model,based on the analysis of the consumptive forest tree asset characteristicsandthe related theories of accounting measurement. Finally,it put forward a basis for the study of the consumptive forest tree asset measurement model. |
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| Keywords: | consumable tree assets accounting measurement |
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