生态会计

森林生态会计的建立，要求生态资源能够作为会计资产进行核算。

Forest ecological value accounting requires ecological resources can be as accounting assets .

森林生态会计核算研究

Study on the Financial Accounting of Forest Ecology

森林生态价值会计核算与新会计准则的衔接

Convergence Between Forest Ecological Value Accounting and New Accounting Standards

森林生态价值会计具有独特的特征和内涵。

The accounting for forest ecological value has its own characteristics and definition .

森林生态价值会计核算研究&森林生态价值会计核算与林业可持续发展

Study on Forest Ecological Value Accounting & Forest Ecological Value Accounting and Forestry Sustainable Development

在不同的森林生态价值会计主体中应根据自身的特点分别选择权责发生制原则和收付实现制原则；

Different accounting entities of forest ecology should chose the accrual-basis or the cash-basis accounting principle , according to its own characters .

森林生态价值会计的特殊性决定了必须遵循社会性原则及兼顾经济效益和生态效益原则。

The specificity of forest ecology value accounting decides that it should obey the social principle , the economic and ecological efficiency principle .

由于其森林生态价值会计的特殊性，又必须在遵循某些原则中有些特殊的处理或者必须遵循一些新的原则。

But the forest ecology accounting must do some especial accounts in obeying some accounting principles or to obeying some new accounting principles because of its specificity .

为此，本文阐述了森林生态效益会计核算的必要性及其特征，探讨了森林生态效益纳入收入要素核算的会计确认与计量、会计核算应设置的科目和信息披露的方式。

Therefore , based on analyzing necessity and features of forest ecological benefits accounting from an accounting standpoint , this paper explores its accounting recognition and measurement , accounts design and information models in terms of income elements .

文中认为森林生态效益价值会计核算国际协调的基本内容为：森林生态效益范围、计量方法和会计核算方式。

The thesis concluded that the scope , measurement , and the method of accounting are the basic contents of the international coordination on ecological benefits of forest value .

本文在分析森林生物多样性资产特殊性基础上，从会计角度得出森林生物多样性资产及其所产生的生态效益符合会计要素确认条件；

Based on analyses to the features of forest biology diversity assets , the paper get the results from an accounting viewpoint as follows : The forest biology diversity assets and ecological benefits meet the accounting recognition criteria ;

本文着重研究了不同性质的营林企业如何进行森林生态效益价值的会计核算。

This thesis discussed the Forest Ecological Benefits accounting in different forestry enterprises .

但我们必须做出变通，突破原有资产的定义，使得生态资源能够在会计核算中得以体现。

But we must make appropriate adaptations in the light of the definition of asset to make ecological resources can be shown in accounting .

而后，从理论上探讨了公司治理生态各个环节对会计透明度的影响，指出公司治理生态的各个环节共同监督和制约着会计透明度的实现。

Then , study the influence of the ecology of corporate governance on accounting transparency from the theory , point out that all aspects of the ecology of corporate governance monitor and restrict the achievement of accounting transparency together .

对森林生态建设（保护）单位的森林生态价值会计核算的研究与发展将是会计理论的突破性进展。

Its a breakthrough to develop the accounting of forest ecology value created by forest ecology construction organization or conservation organization .