Research on Fair Value Measurement Model for Forest Ecological Assets

摘要

Financial accounting does not include the accounting of forest ecological assets, which has been a urgent task on the choice and the determining of accounting measurement model of forest ecological assets. With the more attentions that people pay to today's forest ecological problems and the need for accounting informat ion disclosure, value measurement has become a forefront issue and hot topic in the accounting profession. Based on analyzing the features of forest ecological assets, air value model is suggested for initial and further measurement of forest ecological assets. As a public good, it is hard to get market value to measure. The techniques for the fair value measurement should be considered more with non-market value. And the value appraisal methods should take from those applied in current mature economics and ecology as reference.