| The key role of the ecological benefits of forest in maintaining the earth and urvival balance is irreplaceable. It creates and maintains the necessary environmental conditions of human survival and its development, and it’s indispensable for human society’s sustainable development. With the development of social economy and unceasing improvement of the level of people’s awareness, the ecological benefits of forest was increasingly valued with social development. The ecological benefits of forest value is the green accounting system’s important constituent, but the current accounting system ignores this part of the value, and makes it free from accounting system in a long-term, which leads to the lack of measurement in the provided existed forest resources value by forestry industry. To comprehensively and fairly reflect the ecological benefits of forest value, and gradually perfect forestry accounting system is the basic requirement of accounting measurement. To manifest the ecological benefits of forest value has very important theoretical value and practical significance.Based on the externality theory, sustainable development theory and accounting measurement theory and the use of normative research method, taking the ecological benefits of forest value accounting measurement as the research object, and fair value as the main line, it systematically studies the forest ecological benefit fair value accounting measurement standard, fair value measurement acquisition technology, and measurement model, then it’s concluded that the ecological benefits of forest value for technical ways should be considered to use non-market value evaluation technology to perform its fair value measurement, and its valuation methods should fully reference the mature economic subject value evaluation method, and based on this, this article puts forward the conclusion that only by conforming to the fair value definition and conditions of the evaluation result can it be the fair value of the research. |
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