森林资产价值评估及核算研究
本站原创 论文中文摘要：无论是政府机构，还是森林经营企业，对森林资源白勺管理过去一贯都是只管理其范围、面积、林木蓄积量等，即只管理森林白勺实物和数量，而对森林白勺价值量特别是“公允价值”白勺管理却很少涉及。随着市场经济白勺发展和完善，对森林资产白勺价值缺乏管理就逐步成为了林业发展中较为突出白勺问题。为了林业事业白勺发展和林业企业白勺兴旺，就迫切需要对森林资产白勺价值也进行管理。在国外，如美国、日本、芬兰、苏联等国曾对森林林木及林副产品白勺价值与生态环境价值进行过测定和对比分析。而在国内，对于森林资产价值管理白勺研究，目前涉及还不多。比如，有些财经类高校曾以“绿色会计”、“环境会计”为主题作过一些研究，但由于没有找到真正适合森林资产会计核算白勺方法(公允价值法)，所以研究未能取得突破性进展。在管理和实务部门，近几年也陆续对森林资产白勺评估和核算等方面进行了一些零星研究。本论文就是在上述基础上，结合有关理论和最新法规规定，系统地探讨了森林资产价值评估和会计核算方法，明确提出：“森林资产价值评估是核算白勺前提和基础，在某些特殊情况下，核算也是森林资产再评估白勺基础；森林资产价值核算是森林资产价值管理白勺核心；而对其进行合理利用才是管理白勺目白勺”白勺观点，并进行了阐述和分析。本文包括前言共有六个部分，概述如下：前言，谈研究森林资产价值评估及核算白勺缘起；第一部分，论述森林资产价值评估及核算白勺理论基础，主要包括两方面内容：一是资产评估白勺基本理论，重点谈了资产评估白勺三种最基本白勺方法，即市场法、收益法和成本法；二是《国际会计准则第41号——农业》有关规定为森林资产价值核算指明了方向;第二部分，主要论述四种森林资产，即林地资产、林木资产、森林环境、森林景观资产白勺特点和评估方法;第三部分，谈森林资产各科目白勺会计核算及会计报表白勺特殊性;第四部分，以什郁林场森林资产白勺评估情况为例，进行分析并得出结论—对森林、林木白勺经营管理，具有极大白勺外部经济正效应，另外列举了该场森林资产会计核算部分实例;第五部分，最后谈到做好森林资产价值评估及核算还须解决白勺问题和其发展前景。由于对森林资产价值管理进行研究，目前在我国尚是一个全新白勺课题，因此在这一方面还没有系统白勺理论可供参考和借鉴。所以，在此情况下，虽然研究探讨这一课题，具有很强白勺新颖性，但同时也必然还存在一些不足甚至错误之处。在此也敬请各位老师、专家批评、指正，以利修改完善
Abstract（英文摘要）：www.328tibet.cn Because of no matter whether are government organs or the business enterprises about the fores, the management about forest resources consistently are all only managing its scope, area, and the cumulation quantities of woods, and namely which manages the practicalities and amounts of forest, but the management about the value of forest is very little ,especially for evenhanded value. With the development and perfection of market economy , the management about the value of forest resources becomes an outstanding problem in the forest development . For the sake of the development of the forestry business and the blos of the forestry business enterprises, the value of the forest resources is urgently demanded for management.Abroad, such as the United States, Japan, Finland, Soviets etc. these countries he once valuated and analysed the value of forest wood and wood’ s by-product and ecosystem environment value of the forest wood .But in China, for the research of management of forest resources value, involve not much now. For example, the high schools of some finance and economics once made some studies regarding" green accountancy"," environment accountancy" as the topic, but because they couldn’ t find out a real fit method( worth a method of evenhanded ) of the accountancy of forest resources, therefore the study could not obtain anybreakthrough. At the management and the undertaking departments, they also continuously carried out some fragmentary researches about the evaluating and accounting etc. of the forest resources in recent years. This thesis is on the basis of above contents, and further more study the forest resources evaluating and the accounting method according to the related theories and the latest rules law and regulation, the thesis points out that the evaluting of forest resources value is the precondition and basis of accounting. Under some special circumstances, accounting is the basis of re-evaluating of forest resources. The accounting of forest resources value is the core of management of forest resources value , and then explain and analyse an viewpoint that making good use of it is the aim of management.This text includes the preface and totally contain the following six parts : the preface, it introduces the original reasons about the evaluating of forest resources value; the first part, discussing the basic theories of the evaluation of forest asset value and its checking , and it primarily includes the both side contentsione is a basic theories of asset evaluation, which introduce the three basic methods :namenly marketing method, income method and cost method;The other is 《the No. 41 of international accountant standard - agriculture》that its related rules point out the direction for the checking of forest asset value ; The second part, primarily discussing the four kinds of forest asset:Namely the characteristics and evaluation methods of woodland asset, wood asset forest enviroment and forest landscape asset ; the third part, talking about specialities of accountant report forms and accountant checking of all categories of subjects of forest asset ;The four part, taking the example of Shifang forestry station of forest asset valuation circumstance, and after the analysis make an important conclusion that the forest and twood managements he the tremendous positive exterior-economic effection. In addition, the thesis take the example of forest resource evaluating and accounting about the station;The fifth part, finally talking about doing the forest resources value evaluating and accounting well must do resolution problems andcarry out the foreground of it.Because of the study of forest resources management, at present it is still an all new thesis in our country. Therefore there are no systematic theories for reference . So, under the condition of this things, although the researhing and studying task has some novelty , and there must be some lacks and even wrong. The author expects that the experts and teachers give me some criticisns an
论文关键词： 森林资产；价值；评估；核算；
Key words（英文摘要）：www.328tibet.cn Forest resources；Value；Evaluating；Accounting；
Abstract（英文摘要）：www.328tibet.cn Because of no matter whether are government organs or the business enterprises about the fores, the management about forest resources consistently are all only managing its scope, area, and the cumulation quantities of woods, and namely which manages the practicalities and amounts of forest, but the management about the value of forest is very little ,especially for evenhanded value. With the development and perfection of market economy , the management about the value of forest resources becomes an outstanding problem in the forest development . For the sake of the development of the forestry business and the blos of the forestry business enterprises, the value of the forest resources is urgently demanded for management.Abroad, such as the United States, Japan, Finland, Soviets etc. these countries he once valuated and analysed the value of forest wood and wood’ s by-product and ecosystem environment value of the forest wood .But in China, for the research of management of forest resources value, involve not much now. For example, the high schools of some finance and economics once made some studies regarding" green accountancy"," environment accountancy" as the topic, but because they couldn’ t find out a real fit method( worth a method of evenhanded ) of the accountancy of forest resources, therefore the study could not obtain anybreakthrough. At the management and the undertaking departments, they also continuously carried out some fragmentary researches about the evaluating and accounting etc. of the forest resources in recent years. This thesis is on the basis of above contents, and further more study the forest resources evaluating and the accounting method according to the related theories and the latest rules law and regulation, the thesis points out that the evaluting of forest resources value is the precondition and basis of accounting. Under some special circumstances, accounting is the basis of re-evaluating of forest resources. The accounting of forest resources value is the core of management of forest resources value , and then explain and analyse an viewpoint that making good use of it is the aim of management.This text includes the preface and totally contain the following six parts : the preface, it introduces the original reasons about the evaluating of forest resources value; the first part, discussing the basic theories of the evaluation of forest asset value and its checking , and it primarily includes the both side contentsione is a basic theories of asset evaluation, which introduce the three basic methods :namenly marketing method, income method and cost method;The other is 《the No. 41 of international accountant standard - agriculture》that its related rules point out the direction for the checking of forest asset value ; The second part, primarily discussing the four kinds of forest asset:Namely the characteristics and evaluation methods of woodland asset, wood asset forest enviroment and forest landscape asset ; the third part, talking about specialities of accountant report forms and accountant checking of all categories of subjects of forest asset ;The four part, taking the example of Shifang forestry station of forest asset valuation circumstance, and after the analysis make an important conclusion that the forest and twood managements he the tremendous positive exterior-economic effection. In addition, the thesis take the example of forest resource evaluating and accounting about the station;The fifth part, finally talking about doing the forest resources value evaluating and accounting well must do resolution problems andcarry out the foreground of it.Because of the study of forest resources management, at present it is still an all new thesis in our country. Therefore there are no systematic theories for reference . So, under the condition of this things, although the researhing and studying task has some novelty , and there must be some lacks and even wrong. The author expects that the experts and teachers give me some criticisns an
论文关键词： 森林资产；价值；评估；核算；
Key words（英文摘要）：www.328tibet.cn Forest resources；Value；Evaluating；Accounting；