Study On The Fair Value Of The Forest Biodiversity Assets

Forest biodiversity is this kind of typical representative of biodiversity. As the society develops under the influence of human beings’activities such as unsustainable production and consumption, along with global warming, forest ecosystem is greatly destroyed and forest biodiversity is enormously harmed so that the balance of ecosystem which supports the development of economy is threatened. Thus, in recent years, the domestic and foreign scholars from different perspectives and different subjects study the protection and evaluation of forest biodiversity from macroscopic views. This paper carries theoretical research on accounting recognition and measurement problems of biodiversity from microcosmic economical subject views. Research contents are as follows:First of all, this paper reviews the domestic and foreign research status of definition, classification, value evaluation methods and application of biodiversity. This paper analyzes several scholars’research achievement and perspectives, meanwhile analyzes the research status of forest biodiversity assets fair value, on the basis of which, research purpose and research meaning are introduced. Second, this paper analyzes the relative conception and basic theory of the paper research. In theory, this paper discusses the theoretical basis of the accounting recognition and measurement of forest biodiversity assets fair value from property perspective, axiology, system theory, the accounting objective, accounting measurements etc. This paper’s substantive research includes four parts:First, this paper discusses the accounting affirmation and measurement of forest biodiversity assets in the scope of micro-enterprises. along with the condition of accounting affirmation and fair value evaluating model of object of study, as well as the attribute, content, value types and technical path of forest biodiversity assets fair value. Second, based on previous section, forest biodiversity assets fair value system is designed. meanwhile, computable and accountable accounting measurement indicators system is further designed. Third, study on measurement methods. This paper mainly focuses on characteristics of forest biodiversity, combined with the precious basic theory, studies on the static value measurement method and dynamic value measurement method of forest biodiversity, builds up the model which uses the combination of portfolio theory and traditional income approach to carry on static value measurement and uses the Grey forecasting model to carry on dynamic value measurement. Fourth, how to disclose information of forest biodiversity assets fair value accounting measurement is designed. mainly including report of accounting course and accounting report. Lastly, in order to test the selection rationality and research perspective, according to Heilongjiang Province2010year forest resources investigation, the paper selects data of Yingchun Forestry Bureau2010year and before. measuring static value and dynamic value of Yingchun Forestry Bureau forest biodiversity assets, meanwhile, the measure results are disclosed. The result indicates, bringing forest biodiversity assets into micro-enterprises to recognize, measure and disclose accounting information. It’s necessary to fully disclose resources status in forestry enterprises biodiversity, to raise the quality of forestry enterprises accounting information and to satisfy stakeholders decision-making.