【作者】 胡玉可；

【导师】 田治威；

【作者基本信息】 北京林业大学 ， 林业经济管理， 2014， 博士

【摘要】 随着当今生态环境建设中林业的重要地位越来越得到凸显,以及伴随着经济全球化步伐的不断加快和推进,我国相关林业企业的数量也得到快速增长,企业的规模也逐步扩大,林业会计相关信息的缺乏和质量的低下越来越无法适应林业企业利益相关者的信息需求,亟待通过规范化的体系加以健全和完善。本文的研究,可以为目前林业企业尤其是林业上市公司迫切需要解决的林业生物资产会计体系重构与会计信息披露提供理论依据和实践指导。论文的研究对于林业企业的对外投资和融资及其他利益相关者的会计信息披露质量的提高提供保障,一方面可以实现企业资金的趋利性流动,实现资源的优化配置；另一方面为综合评价林业企业的财务业绩提供条件。全文的核心内容有四部分。(1)依托研究背景和理论基础,对林业生物资产利益相关者进行了界定和需求识别分析,重点分析了基于社会人假设的利益相关者信息需求；并结合我国林业上市公司生物资产会计的现状与问题及2012年度上市公司年度报告中林业生物资产会计信息披露情况的描述性统计分析结果,总结出现有林业生物资产会计存在会计核算单一、会计核算对象不够系统、披露信息欠规范、内在价值和变化不能反映等主要问题。(2)探讨了基于利益相关者的林业生物资产的会计行为影响因素,并从林业生物资产会计的利益目标及其协调机制出发,进行了利益相关者的林业生物资产会计行为博弈分析,揭示了利益相关者在林业生物资产的会计行为中具有侵占他人利益的动机；同时,以沪深两市A股2007年到2012年的林业上市公司年报为基础,从实证的角度分析了股东、经营者、会计人、政府对林业生物资产会计的影响,实证结果表明：政府与风险负相关,股东、经营者、会计人与林业生物资产会计风险正相关,同时四者对林业生物资产会计风险的影响程度不同。(3)为规避风险,研究了林业生物资产会计理论完善的必要性及重点领域,基于利益相关者的要求重新设计了林业生物资产的会计目标,拓展了林业生物资产的会计假设、会计计量原则等,论述了林业生物资产的会计确认、计量和披露的完善对策,创新性地界定了“郁闭”的会计概念,针对林业生物资产中的林木资产、林业各种补助款及林地资产等主要的特殊业务,提出了进行具体会计实务处理的建议性方法。(4)探索了利益相关者的林业生物资产会计实施的保障制度,提出了强调利益相关者参与、加强环境立法、强化环境经济政策,细化林业生物资产会计准则、强化会计规范内部协调机制等是制度保证的重要内涵。本文的研究创新在于从利益相关者对林业生物资产的需求出发,对生物资产会计理论体系进行系统研究与完善,提出了更加明确、更具操作性的林木资产费用化与资产化区分标准——“郁闭”的会计概念,对林业生物资产涉及的主要特殊业务的会计实务处理提出了针对性的解决方案。更多还原

【Abstract】 As the important role of forestry in ecological environment construction being more and more prominent, along with the speeding up and promotion of economic globalization, the number of related forestry enterprises in China have gained rapid growth, the scale of the enterprise is also gradually expanding, the shortage and low quality related information of forestry accounting are increasingly unable to meet the information demand of forestry enterprises stakeholder, thus it’s high time to improve and perfecting the standardization of the system. This study, provide the theoretical basis and practical guidance for the current forestry enterprises, especially for the listed companies, to solved urgently the reconstruction and accounting information disclosed. This study not only provides support for forestry enterprises to foreign investment and financing but also provides support to improve the accounting information quality of forestry assets disclosure for other stakeholders, on the one hand it can realize the profit of enterprise funds flow, optimize the allocation of resources; on the other hand, it provides the conditions for the comprehensive evaluation of the financial performance of forestry enterprises.All the paper is divided into4parts. Firstly, based on the analysis of background and theoretical basis, the paper defines the stakeholder and analyses their requirements, especially the information requirements of stakeholders as society man. Then, the paper analyzes the status and problems of forestry listed companies biological assets accounting in China. It Analyzes the descriptive statistics of forestry listed companies biological assets accounting and information disclosure, selected from the listed companies annual report2012. The paper concluded that the forestry biological assets accounting problems in China, including the lag construction of accounting system being simple, accounting object is not systematic enough, forestry biological assets accounting information disclosure is not standardized, intrinsic value and its change cannot reflect the problems of forestry biological assets. Secondly, the paper discusses the influencing factors based on the accounting behavior of forestry biological assets, It pointed out that we should perfecting the forestry biological assets accounting behavior and enhance the supervision of it through analyzes the interests of the target, its coordination mechanism of forestry biological assets accounting, and the game analysis of forestry biological assets accounting behavior. At the same time, based on a shares in Shanghai and Shenzhen two city,2007～2012annual report, from an empirical point of view, the paper analyses the impact that shareholders, the operators, accounting people and government have on the forestry biological assets accounting. The empirical results obtained the following conclusions: The government is negatively correlated with risk, while the shareholders, managers, accountants and forestry biological assets accounting risk positive correlated, at the same time the four effects on forestry biological assets accounting on different degree. Thirdly, in order to avoid the risk, the paper studies the necessity of the perfection of forestry biological assets accounting theory and key areas, designs the forestry biological assets accounting objectives based on the requirements of stakeholders,develops the forestry biological assets accounting assumptions, accounting principles, discusses the perfect strategy of the forestry biological assets accounting recognition, measurement and disclosure, innovatively defines accounting concept of "canopy", gives specific accounting of wood assets, forestry various grants and woodland assets and·other major special service, and puts forward some methods for specific accounting practice. Finally, The paper explores the security system of forestry biological assets accounting based on the stakeholders, puts forward that the emphasis on stakeholder participation, strengthening environmental legislation, strengthening environmental economic policy, refinement of forest biological assets accounting standards, and strengthening the accounting standard of internal coordination mechanism, are the important connotation of the system guarantee.The innovation of this article is that it systematically studies and perfects the theory system of the biological assets, promotes the standard on capitalizing and expensing of wood asserts--accounting concept of "canopy", and puts forward a well-targeted solution to the main special forestry biological assets practice on the basis of the demands of stakeholders on forestry biological assets accounting theory system.更多还原