【作者】 刘梅娟；

【导师】 温作民；

【作者基本信息】 南京林业大学 ， 林业经济管理， 2009， 博士

【摘要】 本文以价值理论、产权理论、会计目标理论以及会计计量理论为基础,运用规范分析和实证分析的研究方法,选择林业企业最重要的森林自然资本——森林生物资产和森林生态资产的会计计量问题作为研究对象,以公允价值计量为主线,对森林自然资本价值的会计计量规范及其公允价值计量的获取技术、计量模式及财务报告进行了系统研究,以期为林业经营组织进行森林自然资本公允价值会计核算提供理论依据和实践指导。研究的主要结论如下:(1)森林生物资产尤其是森林生态资产,其获取技术途径应更多地考虑采用非市场价值的评估技术对其公允价值进行计量,其估价技术方法应充分借鉴现行成熟的经济学(包括生态学)价值评价方法,但只有符合公允价值定义和条件的评价结果才是公允价值。(2)在森林生物资产的计量模式方面,其初始计量一般应按历史成本进行计量,在后续计量时则应视不同的森林生物资产而定,而森林生态资产的初始及后续计量均比较适合采用公允价值进行计量。(3)建立在公允价值计量基础上的森林自然资本收益决定模式应以事项基础、总括收益观、名义货币实物资本保持观念、收入费用观与公允价值计量基础进行有机融合作为其收益确认或计量方法选择的理论依据。(4)森林自然资本公允价值会计信息披露方式有补充报告和独立报告两种模式,在现阶段,宜采用独立报告模式,待将来有关的森林自然资本会计理论和方法成熟后,特别是科学地解决了货币计量之后,可采用补充报告模式。更多还原

【Abstract】 Based on theories of value,property right,accounting objective and accounting measurements,this thesis focuses on issues on accounting measurement regarding to two major forest natural capitals,forest biological assets and forest ecological assets , in forestry enterprises by applying normative and positive analysis approaches.A systematic research on accounting measurement regulations-setting of forest natural capital value , techniques and models employed for fair value measurement,and its financial reporting is then conducted to provide a theoretical basis and practical guideline for fair value accounting of forest natural capital.The major concluded findings are as follows:Firstly,the techniques for the fair value measurement should be considered more with non-market value For forest biological assets , particularly forest ecological assets.And the value appraisal methods should take from those applied in current mature economics(including ecology)as reference.Secondly,initial measurement should be based on historical cost and further measurement should depend on variety in terms of forest biological assets.Moreover, for forest ecological assets,fair value model is suggested for initial and further measurement.Thirdly, the determination model of forest natural capital income is fair value accounting based. The choices of recognition and measurement methods should be made according to the integrated theoretical foundation of events approach, concept of comprehensive, nominal monetary physical capital maintenance concept, revenue-expense view and fair value basis.Finally,the accounting information disclosure have two categories on fair value accounting of forest natural capital : supplementary reporting and individual reporting. The individual reporting system is preferred at current stage and supplementary reporting system will be applicable when theories and methods of forest natural capital accounting, especially its monetary measurement, come to matured.更多还原