Subsequent Measurement Of Consumable Forest Biological Assets

Forest resources are an indispensable part of the environmental ecosystem and an important material basis for human economic and social development.As an important economic and biological resource in forest assets,forest biological assets are also the most important production targets of forestry,playing a pivotal role in the forestry production process and the construction of ecological environment.Among them,the consumption of forestry assets is the main asset of forestry enterprises,and it accounts for a large proportion of forestry enterprises.China is a country with abundant forest resources and large demand for wood.However,due to the imperfection of the past market in China,the historical cost method is mainly used to measure the consumption of forest biological assets.With the development of the country,the disadvantages brought by the backward measurement method More and more obvious,especially in the follow-up measurement of forest trees,the measurement results are seriously deviated from the actual,the correlation of accounting information is degraded,and it is difficult to meet the requirements of information users.In view of this,this paper firstly studies the follow-up measurement of consumable forest assets in stages based on the systematic analysis of domestic and foreign forest biological assets measurement methods,and investigates and analyzes the current forest market situation.Secondly,based on the principle of accounting measurement,the follow-up measurement of consumable forest assets is introduced and studied in stages.When the forest is not closed,it can be measured by the cost method.After the forest is closed,it can be considered to adopt the fair value measurement market price method for subsequent measurement.And recommend that the company conduct professional asset assessment and measure it and disclose it in the statement.Combined with Fujian Golden Forest Industry Co.,Ltd.,based on the contents of its annual report and prospectus,it analyzes the shortcomings of the historical cost method in practical application,and provides specific examples to directly reflect the historical cost method of Fujian Golden Forest Industry Co.,Ltd.The measurement results in an inaccurate asset value and a false high gross profit margin.The cost method and the fair value measurement market method were used to re-measure the Fujian Jinsen consumable forest assets and compared with the original measurement results.The study found that the full use of historical cost method to measure forest assets has been difficult to adapt to the requirements of the report users.By using the fair value measurement market price method for subsequent measurement of consumable forest biological assets,the asset status of forest trees can be more accurately reflected.Finally,based on the above conclusions,suggestions are made: Accelerate the unification of the measurement methods of forest biological assets;promote the application of fair value measurement in the subsequent measurement of consumable forest biological assets;urge enterprises to regularly evaluate the value of forest assets and disclose them in the statements.