摘要
本文在阐述会计理论体系和影响林业会计环境因素的基础上,提出了林业会计目标应与林业企业经营目标相一致,林业会计的基本目标应包括生态效益和社会效益;林业会计的具体目标应在提供财务会计信息基础上,采用多重计量方法,增加生态效益和社会效益的会计核算资料,以满足信息使用者需要和改进会计信息质量特征。
Based on expounding accounting theory system and environment factors that influence forestry accounting by normative approach,this paper brings out that basic objective of forestry accounting which include advancing ecologic and social benefit should be corresponded with its operational objective of forestry enterprise,and its implement objective should be provided statement of ecologic and social benefit report by multiple measures on the base of financial accounting in order to satisfaction of financial statement users and improvement of qualitative characteristics of accounting information.
出处
《林业经济问题》
2003年第2期87-91,共5页
Issues of Forestry Economics
基金
浙江省教育厅科学基金资助项目(981179)
关键词
林业企业
中国
会计目标
会计环境
会计计量
生态效益
社会效益
forestry accounting
accounting objective
accounting environment
ecologic benefit
social benefit
