Discussion On Forest Assets Accounting System

The international society has reached a consensus on the role of sustainable forest management in forestry and the sustainable economic and social development.Forest assets accounting plays an important and special role in sustainable forest management.Since the 1980s,due to the problems of resources and environment have become increasingly serious,natural resource valuation and accounting have already caused attention of each country’s natural scientists,sociologists,economists,government departments,the national leadership and numerous international organization,and have carried out studies in this area and exploration.In the terms of the present research situation,the study from accounting angle macro-level is more than from the accounting perspective of micro-level,especially problems related to forest asset confirmation and measurement model,valuation method and system of integrated business accounting are going to be solved urgently.Be aimed at this theme,first studied basic theory of forest resource asset accounting,analyzing the four basic conditions of forest resources assets accounting:accounting entity,continuing operations,accounting period and the monetary and non-monetary measurement using;the four requirements of the quality of accounting information:objective request,comparability,consistency requirements and policy requirements,in order to provides theoretical basis for carrying out the accounting.Secondly,according to procedures of the asset accounting,the article carries out analysis respectively from the forest resources assets confirmation,measurement,record and disclosure.In the forest resources assets confirmation,discusses the basic theory of assets,forest resources and forest resources assets and other issues,according to statistical studies and accounting research needs,using the system analysis method of forest asset business accounting content,establish forest asset accounting objects and index system.In measurement,integrating the current forest resource assets evaluation theory and practice methods,and aiming at the existing problems of in-depth and meticulous research,and reviews the characteristics of forest resources assets as well as the domestic and foreign forest resource assets value assessment of the situation,and reviewing the current mature forest resources assets especially the economic value,relatively the assessment method of prominent forest,woodland and forest landscape assets.In forest resource assets accounting section,discussing relevant forest asset accounting,which was introduced in forest asset cost accounting,wood products production cost accounting,forest asset valuation,discussing the forest asset accounting account settings,consumable forest assets accounting,productive forest assets accounting,consuming forestry assets and production mutual transformation of forest asset accounting.On the accounting method in the paper,covering from the forest afforestation activity to harvest timber products only when the forestry enterprises of economic business,this method is mainly to carry out forest and timber production of unified accounting principles.The last part is the disclosure of forest resources assets information,the goal is that according to the establishment of the market economy system and the needs of resource asset management,it will include artificial afforestation and natural forest resources into the accounting system,and standardize the accounting and management.The research of forest resource asset accounting methods and procedure is in order to build a rough system of our country forest asset accounting.On the forest resources assets accounting made the following three points:the forest resources assets may measure,our country should strengthen the forest resources assets value assessment;forest resources assets of forest land asset,ecological assets should be brought into the accounting system;forest resources assets can be reflected in our country accounting information on the basis of measurement,establishing the forest resources assets accounting system or the forest resources assets accounting criterion is feasible.