森林資源資產(chǎn)的計價與會計核算研究.pdf

1、中南林學院碩士學位論文森林資源資產(chǎn)的計價與會計核算研究姓名：姚利輝申請學位級別：碩士專業(yè)：林業(yè)經(jīng)濟管理指導教師：孫燦明20050601森林資源資產(chǎn)的計價與會計核算研究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