森林生物多样性价值会计确认与计量研究

森林生物多样性价值传统会计从未进行核算,其确认与计量成为会计核算中亟待解决的难题。本文在分析森林生物多样性资产特殊性基础上,从会计角度得出森林生物多样性资产及其所产生的生态效益符合会计要素确认条件;森林生物多样性价值会计计量尺度应采用货币计量和非货币计量两种形式,计量属性可采用“历史成本 公允价值”的模式的结论。

Study on Recognition and Measurement of Accounting for Forest Biology diversity Value

Traditional accounting does not include the accounting of forest biodiversity value, which has been a urgent task on the recognition and measurement of forest biodiversity value.Based on analyses to the features of forest biology diversity assets,the paper get the results from an accounting viewpoint as follows: The forest biology diversity assets and ecological benefits meet the accounting recognition criteria;The forest biodiversity value is mainly measured both by monetary unit and no monetary unit.Besides,a blend mode of the historical cost and fairness value should be adopted in its measurement.