The Research Of The Accounting Information Disclosure Of Forestry Enterprises

This thesis begins with the definition of accounting information,explains the general form and function of disclosure of accounting information, analyses the essential features of accounting information in forestry enterprises,and considers the disclosure of accounting information in forestry enterprises from the information asymmetry and the game theory. On the basis of the above, the paper probes into the materiality of disclosure of accounting information,analyses the present situation and existed problems of disclosure of accounting information in forestry enterprises. Then combined with the actual situation of forestry enterprises it puts forward the pattern of disclosure of accounting information, whose object is not only to provide information users with financial and accounting information needed in decision-making but also to be a measure that can assess the fulfillment of economic and community responsibility of the management in forestry enterprises, whose general principles include sociality principle, full disclosure principle, flexibility principle,cost-benefit principle,and the principle of combining with voluntary and compulsory, whose qualitative characteristics are composed of relevance, reliability, comparability, understandability and materiality, whose content involves forest resources assets, forest resources capital, forest resources liability, forest resources cost, forest resources revenue and forest resources profit, whose means of disclosure include disclosing information in the existing financial report, adjusting the existing financial report, producing the environmental report and other means of information disclosure. Finally, it brings forward some suggestions about the disclosure of accounting information in forestry enterprises.