生产性林木资产的会计确认、计量及信息披露

《企业会计准则第5号—生物资产》为规范我国生物资产的会计核算提供了基本的依据,但如何实施将是一个难题。因此,有必要在对生产性林木资产的内涵及特点进行界定的基础上,对生产性林木资产的会计确认、会计计量及信息披露进行探讨。我们应该按照我国会计准则的要求,建立起与我国经济发展相适应的生产性林木资产核算和信息披露体系,从而真实反映经营主体生产性林木资产的价值,为会计信息使用者提供相关可靠的信息。

A Study of the Accounting Confirmation, Measurement and Disclosure of Productive Forest Assets

Although Accounting Standard for Business Enterprises No.5-Biological Assets has provided basis in order to standard accounting of biological assets,it is still a difficult point on how to perform it.The paper emphasizes accounting confirmation,accounting measurement and information disclosure of productive forest assets on the basis of briefly introducing the connotations and features of productive forest assets.and sets up a system of accounting measurement and information disclosure of productive forest assets which is suited to economy development according to the demand of accounting principle in China.Thus it can reflect truly value of management body' productive forest assets,and provide accounting information users with related reliable information.