森林資源資產(chǎn)的計(jì)價(jià)與會(huì)計(jì)核算研究.pdf

1、中南林學(xué)院碩士學(xué)位論文森林資源資產(chǎn)的計(jì)價(jià)與會(huì)計(jì)核算研究姓名：姚利輝申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：林業(yè)經(jīng)濟(jì)管理指導(dǎo)教師：孫燦明20050601森林資源資產(chǎn)的計(jì)價(jià)與會(huì)計(jì)核算研究ABSTRACTWiththedevelopmenLofeconomytheproblemsOfresourcesdeficieneyandenvironmentdeteriorationhaveattractedwidespreadconcernofinternation

2、a]communityWhatcausedtheseproblems9JthinktheconceptthatresourceshavenovalueiSoneofthemostimportantreasonsHowtochangethiSSituation，howtova]ueandmeasuretheresourcesandhowtOdiSCloseourcountry’Sforestaccountinginformationhav

3、ebecomemoreandmoreimportantThevaluati0nresearchofourcountry’Sforestresources，especiallytheaccountingresearchofforestresourcesassetsiSstillininitialstage，andhavenotformedagenerallyacceptedandpracticedsystemThetraditionalf

4、orestaccountinghasnottakentheforestecosystemvalueandenvironmentvalueintoconsiderationSo，theresearchexpandsthecontentSandresearchscopeofaccountingsystemThepaperextendstheaccountingscope，chal1engesthesystemoftraditionalacc

5、ountingtheories，atthesametime，willnecessarilYimproveaccountingconfirmation，measurement，recordandthestatementtheoriesinaccountingTherefore，themeasurementandaccountingresearchofforestresourceassetsbecomesmoremeaningfulThiS

6、paperhaslaunchedtheresearchunderthisbackgroundItincludestwosectionsThefirstoneiSacomprehensivereviewofreferencesThesecondsectjonincludesfiveparts：introduction，thethcoreticalbasiSofmeasurementandaccountingofforestassets，m

7、ethodologyofforestassetsmeasurement，accountingsysteminforestassetsanddisclosureofforestassetsinformationManyinnovationsdoexistinthispaperasfollowsFirstly，forestassetsaredefined，forestassets’8characteristiesareanalyzed，an

8、dforestassetsareclassifledSecnndlY，Marxisttheory，renttheory，marketeconmiCStheory，bumheSSenterpriseaccountinsstandardsandinternationalaccountingstandardsareapplledasitsfoundationFromtheconcept，characteriStics，Classificati