Theory Of Forest Asset Accounting

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...