【作者】 曲艳梅；

【导师】 田国双；

【作者基本信息】 东北林业大学 ， 林业经济管理， 2013， 博士

【摘要】 森林生物多样性是生物多样性的典型代表。随着社会经济的发展,人类不可持续的生产和消费方式等人为活动以及全球气候变化等因素的影响,使森林生态系统遭受了巨大的破坏,森林生物多样性受到严重的侵害,并已经威胁到了支撑经济发展的生态系统的平衡能力。因此,近年来国内外很多学者都从不同角度、不同学科对森林生物多样性保护、评价等进行了宏观方面研究。本文通过对国内外关于生物多样性的定义、分类、价值评价方法及应用等方面的研究现状的分析,以及对各学者的研究成果及观点的综述,引出了本文的研究目的和研究意义,确定了本文的研究路线,即从微观经济主体角度出发,以公允价值为线索对森林生物多样性资产会计确认与计量进行研究。本文研究的主体内容包括六方面。首先,对本文研究涉及的相关概念和基础理论进行了剖析,在理论研究层面,从产权理论、价值论、系统论、会计目标及会计计量理论、利益相关这理论、替代原理等方面论述了森林生物多样性资产进行会计确认以及公允价值计量的理论基础；其次,对森林生物多样性资产在微观企业范围内进行会计确认和计量模式进行了研究。会计确认主要是解决森林生物多样性资产存在的必要性及存在条件的分析和论证,计量模式主要是对森林生物多样性资产公允价值计量的属性、内容、价值类型及技术路径进行分析论证；三是在前文基础上对森林生物多样性资产公允价值系统进行了设计,并进一步设计了可以进行计量和核算的会计计量指标体系；四是对计量方法进行研究。本文主要针对森林生物多样性资产的特点,结合前文的基础理论对森林生物多样性资产静态价值计量方法和动态价值计量方法进行了研究,建立了运用投资组合理论与传统收益法结合进行静态价值计量和运用灰色预测模型进行动态价值计量的模型；五是对森林生物多样性资产公允价值会计计量的信息如何披露进行了设计,主要包括会计科目、会计报告的设计；最后,为了验证本文研究观点及方法选择的合理性,本文根据黑龙江省2010年森林资源调查情况,选择迎春林业局2010年以及历次调查数据,对迎春林业局森林生物多样性资产的静态价值和动态价值进行了计量,同时对其计量结果进行了披露。实证研究结果表明,本文所选择的计量方法是可行的,充分论证了将森林生物多样性资产纳入微观企业进行确认与计量并披露会计信息,对披露林业企业森林资源价值真实状况、提高林业企业会计信息质量及满足利益相关者决策需要均是必要的。更多还原

【Abstract】 Forest biodiversity is this kind of typical representative of biodiversity. As the society develops under the influence of human beings’activities such as unsustainable production and consumption, along with global warming, forest ecosystem is greatly destroyed and forest biodiversity is enormously harmed so that the balance of ecosystem which supports the development of economy is threatened. Thus, in recent years, the domestic and foreign scholars from different perspectives and different subjects study the protection and evaluation of forest biodiversity from macroscopic views. This paper carries theoretical research on accounting recognition and measurement problems of biodiversity from microcosmic economical subject views. Research contents are as follows:First of all, this paper reviews the domestic and foreign research status of definition, classification, value evaluation methods and application of biodiversity. This paper analyzes several scholars’research achievement and perspectives, meanwhile analyzes the research status of forest biodiversity assets fair value, on the basis of which, research purpose and research meaning are introduced. Second, this paper analyzes the relative conception and basic theory of the paper research. In theory, this paper discusses the theoretical basis of the accounting recognition and measurement of forest biodiversity assets fair value from property perspective, axiology, system theory, the accounting objective, accounting measurements etc. This paper’s substantive research includes four parts:First, this paper discusses the accounting affirmation and measurement of forest biodiversity assets in the scope of micro-enterprises. along with the condition of accounting affirmation and fair value evaluating model of object of study, as well as the attribute, content, value types and technical path of forest biodiversity assets fair value. Second, based on previous section, forest biodiversity assets fair value system is designed. meanwhile, computable and accountable accounting measurement indicators system is further designed. Third, study on measurement methods. This paper mainly focuses on characteristics of forest biodiversity, combined with the precious basic theory, studies on the static value measurement method and dynamic value measurement method of forest biodiversity, builds up the model which uses the combination of portfolio theory and traditional income approach to carry on static value measurement and uses the Grey forecasting model to carry on dynamic value measurement. Fourth, how to disclose information of forest biodiversity assets fair value accounting measurement is designed. mainly including report of accounting course and accounting report. Lastly, in order to test the selection rationality and research perspective, according to Heilongjiang Province2010year forest resources investigation, the paper selects data of Yingchun Forestry Bureau2010year and before. measuring static value and dynamic value of Yingchun Forestry Bureau forest biodiversity assets, meanwhile, the measure results are disclosed. The result indicates, bringing forest biodiversity assets into micro-enterprises to recognize, measure and disclose accounting information. It’s necessary to fully disclose resources status in forestry enterprises biodiversity, to raise the quality of forestry enterprises accounting information and to satisfy stakeholders decision-making.更多还原