【作者】 岳泽军；

【导师】 刘国成；

【作者基本信息】 东北林业大学 ， 林业经济管理， 2004， 博士

【摘要】 当今国际社会对森林可持续经营在林业乃至整个社会经济可持续发展中的地位和作用，已达成共识。森林资产核算在森林可持续经营过程中扮演了一个既重要又特殊的角色。20世纪80年代以后，由于资源环境问题的日益严重，自然资源的计价与核算问题已引起世界各国经济学家、自然科学家、社会学家、政府部门、国家领导以及众多国际组织的重视，并相继开展了这方面的研究和探索。就目前的研究情况看，从统计核算角度进行的宏观层面的研究较多，而从会计核算角度进行的微观层面的研究较少，特别是有关森林资产的确认与计量模式、计价方法及综合核算体系等深层次问题都亟待解决。本论文紧紧围绕这一主题，以可持续发展理论为指导，以发挥森林多种功能和效益为目的，结合中国市场经济发展的要求和林业新定位的需要，侧重从微观层次上运用会计学的方法对森林资产确认与计量问题进行了理论分析，并从宏观层面上对森林资产会计核算体系与综合核算体系等问题进行了研究。 论文研究了森林资产核算的基本理论问题。首先给出了森林资产的定义，界定了森林资源与森林资产的界限。然后，在对森林资源概念整体框架研究的基础上，从会计学的角度，提出了森林资产核算的基本前提与一般原则。根据统计研究与会计研究的不同需要，运用系统研究的方法分析了森林资产核算的内容，确立了森林资产核算的对象与指标体系。并从历史与现实相结合的角度，对森林资产核算的理论基础与森林资产定价的基本理论进行了评述。 论文研究了森林资产的计价问题。首先，从有形森林资产和无形森林资产两个方面，分别给出了林木资产、林地资产、森林生态效益、森林景观资产的计价方法，然后，对森林环境资产非市场价值计价方法进行了理论与应用技术分析。 论文研究了森林资产会计核算问题，首先论述了森林资产会计核算的特点及研究思路，为森林资产会计核算提供了一个指导性的研究主线。然后，从森林资产特殊性的角度出发，分析了整体森林资产的特殊性对确认与计量的影响，对各类森林资产的特殊性及初次确认和再确认问题进行了有益的探索，理论上提出了以“公允价值计量模式”取代“历史成本计量模式”的观点，实践上提出了森林资产初次确认与再确认的方法和实现途径。最后，从构建全社会范围内统一协调的森林资产会计核算体系的目标出发，提出了森林资产会计核算体系构建的三方主体，即林业企业、非林业企业(森林资产消费和损害单位)和政府部门，论述了它们在森林资产生产、消费(或损害)、交换、分配(补偿)过程中的相互关系。对各主体的会计核算内容与目标、会计科目设置与帐务处理程序等作了全面的设计。这一体系的建立对于较好的解决森林资产价值补偿问题、公共产品问题、外部效益内部化问题、森林产业及产品交换问题奠定了基础。 论文研究了森林资产统计核算问题，首先按常规方法对森林资产分类统计核算与总量统计核算问题进行了说明，然后对处于起步阶段的森林生物多样性和森林社会效益这一难点问题提出了核算方法及研究路径。 论文运用宏观与微观相结合的方式，提出了森林资产综合核算体系的三个层次、三方主体和三类核算。三个层次分别是:第一层次是对每种森林资产进行核算，反映它的增减变化;第二层次是对森林资产进行综合核算，反映森林资产总量的变化;第三层次是把森林资产核算作为自然资源核算的一部分纳入国民经济核算体系，全面反映国民财富的增减变化，资本形成的规模以及国民生产总值(GNP)与净值(NNP)的实际状况。这三个层次的核算相互联系，相辅相成，共同构成一个完整的森林资产综合核算层次体系。三类核算分别是:会计核算、统计核算和业务核算。三方主体分别是:林业企业、非林业企业和政府部门。由此全方位的构建了森林资产综合核算体系框架。更多还原

【Abstract】 It has been generally recognized in today’s international society that the important role and function of the Forest Sustaining Operation(FSO) to the forestry industry, even to the economic sustaining development. Forest Asset Accounting(FAA) acts an important and special role in the FSO. After 1980s 专业, because of the serious problem of resource environment, economist, natural scientist, society scientist, government, leader of state and international organization attach the importance to the problem of recognition and measure, and also research and explore the problem in many respects. From the state of research, most researchers centralize in the macro level in contrast to the micro level. We need to especially settle the deep-seated problem of forest asset, such as the recognition and measure model, compute and compositive accounting system. In order to exert the multi-function and benefit of forest, enclosing with the problem, directed by the theory of sustaining development, the paper combined with the demand of Chinese economic development and with the requirement of forest new orientation, emphasized particularly on the micro level and quantitative analysis and on accounting method. The paper also researched the FAA and compositive accounting system from macro-level.The paper researched on the basis theory of FAA. First, the paper defined the Forest Asset(FA), and lined the Forest Resource and the FA. Second, based on the integrated framework of definition of FR, the paper brought forward the basis propose and the general principle. According to the different demand between the statistics and accounting research, the paper analyzed the content of FAA by the systematical research method, and established the object and target system. Finally, combining with the history and today, the paper reviewed the theory root and the basis theory of forest asset measure.The paper researched on the Forest Asset Measure. First, from both two respects, tangible FA and intangible FA, the paper outlined the measure methods for Tree Asset, Forest Land Asset, Forest Benefit of Zoology, and Forest Landscape Asset. Then the paper analyzed the non-market measure method from both theory and application aspects.The paper researched FAA. In the first place, the paper discussed the character and research outline, and provided a constructive masterstroke for FAA. Then,- from thespecial character of FA, the paper analyzed the effect of special character on the recognition and measure. The paper also valuably explored the special character and the first recognition and re-recognition of FA. The paper maintained Fair Price Measure Model instead of History Cost Measure Model. In fact, the paper put forward the method and application road of first-recognition and re-recognition to FA for the first time. At last, on the purpose of constructing the uniform and concerted FAA system in the whole society, the paper indicated the three principal parts of FAA system-forestry industry, non-forestry industry(consumer and waster) and government. The paper discussed the relationship in the process of producing, consuming(or wasting), interchanging, and distributing (compensating). The paper comprehensively designed the accounting content and purpose, accounting ledger and accounting process. The establishment of FAA system laid the foundation for the better solution to FA value compensation, public product, economic effects of externalities or internalities, and forestry industry and produce interchanging.The paper researched on the FA statistic. By general method, the paper firstly accounted for the classified statistic and the entire statistic, and secondly gave the solution for the evaluation, which is now in the initial researching stage, to forest biological diversity and forest benefit.Combined with the method of both macro and micro, the paper pictured the three levels, three principal parts, three classes accounting of FAA system. The three levels includes: the first level measures every class FA and reflects its change; th更多还原