Discussion about the disclosure of forestry accounting information

YANG Li-xia; SHI Dao-jin; FENG Ying-chun; WANG Yong-hong; ZHANG Fa-ping

Volume 21 Issue 2

Feb. 2017

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Article Navigation > Journal of Zhejiang A&F University > 2004 > 21(2): 209-215

YANG Li-xia, SHI Dao-jin, FENG Ying-chun, WANG Yong-hong, ZHANG Fa-ping. Discussion about the disclosure of forestry accounting information[J]. Journal of Zhejiang A&F University, 2004, 21(2): 209-215.

Citation:

YANG Li-xia, SHI Dao-jin, FENG Ying-chun, WANG Yong-hong, ZHANG Fa-ping. Discussion about the disclosure of forestry accounting information[J]. Journal of Zhejiang A&F University, 2004, 21(2): 209-215.

Discussion about the disclosure of forestry accounting information

1.
.School of Economics andManagement, Zhejiang Forestry College , Lin,an 311300, Zhejiang , China;
2.
.Forestry Department of Zhejiang Province , Hangzhou 310004, Zhejiang , China;
3.
Audit Bureau of Lin,an City , Lin,an 311300, Zhejiang , China

Funds:

浙江省财政厅和浙江省林业厅科技攻关项目(2003-265);北京林业大学研究生培养基金资助项目

Received Date: 2003-11-18
Rev Recd Date: 2004-02-06
Publish Date: 2004-04-20

Abstract

By revealing the limitations in current forestry accounting information disclosure and analyzing the necessity of improving forestry accounting information disclosure , the construction of the model of forestry accounting information disclosure in China was studied .The model consisted of the following items :(1)general principles of forestry accounting information disclosure ;(2) qualitative characteristics of forestry accounting information disclosure ;(3)contents of forestry accounting information disclosure ;(4)the way to disclose forestry accounting information .General principles included social principle , full disclosure principle , flexibility principle and costbenefit principle .Qualitative characteristics are composed of relevance , reliability , comparability , understandability and materiality .The contents of disclosure included forest resources assets , environmental cost , environmental revenue and environmental profit .The way of disclosure should combine financial report and environmental report to disclose truly and effectively the information of forestry ecologic benefit and social benefit to social masses and persons who are concerned .[ Ch , 10 ref .]
- forestry accounting,
- accounting information disclosure,
- ecological benefit,
- social benefit

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通讯作者: 陈斌, bchen63@163.com

1.
沈阳化工大学材料科学与工程学院沈阳 110142

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Discussion about the disclosure of forestry accounting information

1. .School of Economics andManagement, Zhejiang Forestry College , Lin,an 311300, Zhejiang , China;

2. .Forestry Department of Zhejiang Province , Hangzhou 310004, Zhejiang , China;

3. Audit Bureau of Lin,an City , Lin,an 311300, Zhejiang , China

Funds:

浙江省财政厅和浙江省林业厅科技攻关项目(2003-265);北京林业大学研究生培养基金资助项目

Received Date: 2003-11-18

Rev Recd Date: 2004-02-06

Publish Date: 2004-04-20

Key words:

Abstract: By revealing the limitations in current forestry accounting information disclosure and analyzing the necessity of improving forestry accounting information disclosure , the construction of the model of forestry accounting information disclosure in China was studied .The model consisted of the following items :(1)general principles of forestry accounting information disclosure ;(2) qualitative characteristics of forestry accounting information disclosure ;(3)contents of forestry accounting information disclosure ;(4)the way to disclose forestry accounting information .General principles included social principle , full disclosure principle , flexibility principle and costbenefit principle .Qualitative characteristics are composed of relevance , reliability , comparability , understandability and materiality .The contents of disclosure included forest resources assets , environmental cost , environmental revenue and environmental profit .The way of disclosure should combine financial report and environmental report to disclose truly and effectively the information of forestry ecologic benefit and social benefit to social masses and persons who are concerned .[ Ch , 10 ref .]

Discussion about the disclosure of forestry accounting information

Abstract

References

Proportional views

通讯作者: 陈斌, bchen63@163.com

Related

Proportional views