共查询到20条相似文献，搜索用时 203 毫秒
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新发布的《企业会计准则第8号——资产减值》第17条明确规定：“资产减值损失一经确认,在以后会计期间不得转回。”如此严格的规定,主要是为了防止企业利用减值准备的计提手段来调节利润。这说明上市公司将无法利用资产减值损失转回进行盈余管理。这一点也是新会计准则与国际财务报告准则的实质性差异之一,充分体现了我国新会计准则的特色。 相似文献
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浅谈新会计准则的影响及实施障碍 总被引：2，自引：0，他引：2
将于2007年1月1日首先在上市公司施行的新会计准则此次在多个方面进行了重要调整,其中重点涉及了: 公允价值的广泛采用、存货管理办法变革、资产减值准备计提变革、债务重组方法变革及报表合并等重大方面。此次变革将会极大程度地影响上市公司的财务报表。此外,新准则实现了与国际惯例的趋同,首次构建了比较完整的有机统一体系,但在新准则的具体实施中还存在障碍。 相似文献
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商誉产生于非同一控制下公司之间的并购,虽是资产却由于其不可辨认性以及计量方法的特殊性,很容易被操纵利用来影响公司经营.选取T公司作为上市公司商誉减值的案例,发现T公司并购商誉减值的主要原因在于对所并购标的资产没有合理估值,并购溢价过高,被并购公司存在信息隐瞒或不披露.另一方面,T公司内部管理存在缺失,管理层存在操控盈余... 相似文献
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森林生态价值会计核算与新会计准则的衔接 总被引：3，自引：0，他引：3
森林生态价值会计的概念界定、核算方法等是否与目前新会计准则体系相衔接, 是森林生态价值会计发展中需要解决的重要问题。通过比较分析可知:森林生态会计的主要概念界定与新会计准则并无冲突; 虽然准则规定生物资产应计提减值准备, 但由于森林生态价值的特殊性, 不应仅为了形式上的统一而要求森林生态资产也设置相应的减值准备账户; 森林生态会计主体的森林生态价值收益与现行准则中的政府补助项目并不相同。最后指出, 为了推进森林生态价值会计较快进入应用阶段, 可从制定评估标准、推行评估授权制、遵循成本效益原则、构建森林生态价值评估及会计核算的支撑体系等方面进行建设。 相似文献
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开展林业资产评估工作，是强化林业资产有效管理的必要手段，改革开放的客观需要。本文就林业资产评估的意义、特点、原则进行了论述，并提出开展林业资产评估工作的几点建议。 相似文献
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陈泽夫 《中南林业调查规划》1994,13(4):43-45
本文论述了在社会主义市场经济体制条件下，推行林业资源资产化管理的重要性，实行林业资源资产化管理的途径，为建设高产、优质、高效林业，实现林业现代化和永续利用提出了合理化建设。 相似文献
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本文根据资产计提减值准备中容易出现的问题，提出了笔者的思考，以便能更好地做到合理预算，协调好各方面关系，强化会计核算，提高会计信息的质量。 相似文献
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林业事业单位资产是指林业事业所占有的能够以货币进行计量的经济资源。林业事业单位资产属国有资产，为使其履行职能和提高工作效率创造条件 ,必须在添置新资产的同时加强对存量资产的管理，使其充分发挥作用。 林业事业单位资产管理的现状 在近几年国有资产清理工作中发现，目前林业事业单位同其他事业单位一样，存在资产管理制度欠严密，管理工作较松弛，资产流失较为严重等问题，其主要现象如下： 1.存在账外资产，且管理失控。目前为数不少的事业单位都有部分账外资产。该资产来源是多方面的，有的是用账外非法资金购买的，有的是其… 相似文献
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广东省积极推动林业有害生物社会化防治服务,建立起较完善的社会化防治服务体系。通过制定防治公司资质标准,开展防治公司资质认定,积极培植社会化防治服务组织,推进社会化防治服务组织多元化、市场化、专业化进程;通过制定和完善防治项目管理制度,积极推行重大林业有害生物防治的招投标制和监理制,实现管理、监督和实施方的三方相分离,确保防治市场依法、公平、有序、健康发展;通过建立林业行业学会机构对有害生物社会化防治服务组织的监督和管理,构建社会化防治服务保障体系,推进林业有害生物防治工作的发展。 相似文献
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Alexandra Sasha Nikolaeva Maggi Kelly Kevin L. O’Hara 《Journal of Sustainable Forestry》2019,38(5):471-485
The Forest Stewardship Council (FSC) aims to promote environmentally responsible forest management globally. However, quantifiable evidence of effects of FSC on forest management practices is lacking. FSC has been present in the Russian forestry arena for over 20 years. In this case study, we compare ecological indicators of forest management in FSC-certified and non-certified companies in Primorsky Krai of the Russian Far East. Those indicators include percent of forest cover loss and gain on forest concessions managed by three certified and three non-certified companies. We also interview a range of stakeholders involved with forest management or in forest policy planning in Russia to provide context for this case study. Results indicate no difference between certified and non-certified companies with regard to forest cover loss from 2008 to 2015 or forest cover gain from 2000 to 2012. Stakeholder interviews reveal that while forest certification is viewed positively and considered an efficient mechanism to improve forest management, the stakeholders doubt its ability to stimulate quantifiable changes in forest management practices in Russia and the Far East specifically. We focus on Primorsky Krai because of its unique geographic location, where its neighbors China and Japan significantly influence Primorsky Krai’s export market. 相似文献
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基于虚拟经营的木材企业运作策略初探 总被引：1，自引：1，他引：0
随着信息技术及物流技术的发展,虚拟经营模式已经成功地应用于很多企业,但是却没有在国内木材行业成功应用的先例。本文以广东鱼珠国际木材市场为例,采用定性的分析方法,结合虚拟经营运作理论,提出基于虚拟经营的木材企业运作策略,并对广东鱼珠国际木材市场虚拟经营的具体实施过程进行初步探讨。 相似文献
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Community-Based Forest Enterprises in Nepal: An Analysis of Their Role in Increasing Income Benefits to the Poor 总被引：2，自引：1，他引：1
This paper examines the effective practices and constraints of community-based forest management enterprises (CBFEs) in Nepal
in providing income benefits to the poor. The tenure reform clarity and strengthening of tenure rights at community level
through various CBFM programs in Nepal in the last few decades has enhanced opportunities for the rural people to benefit
from forest-based enterprises. However, a key concerns as these programs have advanced over the years has been whether the
poor benefit from them given their high dependence on the forests. To examine this question, 28 CBFE from Nepal’s mid-hills
and mountain districts were selected purposively from among forest user groups (FUGs) engaged in income-generating activities,
varying in their size of membership, use of forest products and stage of growth. These CBFEs have been broadly categorised
into FUGs, networks, cooperatives and companies. The contribution from enterprises to the household economy was found to be
greatest from companies, followed by cooperatives and then networks. The effective practices of the CBFEs in increasing income
benefits were found to include representation of the poor and marginalized groups in executive committees in the FUGs-based
enterprises, targeted employment of the poorest in the collection of non-timber forest products and in processing units in
networks, and enabling the poor to own share capital in cooperatives and companies. The common constraint across all these
categories was found to be lack of adequate capital to sustain the enterprises without external support.The specific constraints
were small membership and land size among FUGs, lack of legal recognition of networks, lack of management skills and member
discipline for cooperatives, and lack of raw materials and marketing capacity for companies. The paper also discusses: the
importance of further policy support to formalize forest user groups into networks, cooperatives and private companies; value
addition to forest products; and capacity building for CBFEs, government line agencies and business services providers. 相似文献
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John A. Stanturf Robert C. Kellison F. S. Broerman Stephen B. Jones 《Forest Policy and Economics》2003,5(4):407
The history of forest management in the southern United States has been a process of intensification and the pine forests of the Coastal Plain can be regarded as in the early stage of crop domestication. Silviculture research into tree improvement and other aspects of plantation establishment and management has been critical to the domestication process, which began in the early 1950s with the paradigm shift from natural stand management to plantation forestry. Advances were incremental innovations that relied heavily on basic knowledge gained in other disciplines and from formal university–industry silviculture research cooperatives. These cooperatives played a critical role in the domestication process, especially as they disseminated technological innovations. Sixteen major pulp and paper companies were examined in terms of participation in research cooperatives, expenditures on research and implementation of innovations. Despite a lack of relationship between company size (gross sales) and expenditures on forestry research, implementation of innovations was significantly related to research expenditures, timberland owned and total sales. Adjusting for timberland ownership or annual sales, the companies that spent the most on forestry research did the best job implementing research results. Emerging trends in industry structure and support for research may indicate a new role for public research institutions in the South, and call into question the need for silviculture research cooperatives. 相似文献
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为了响应“一带一路”倡议,促进中国和莫桑比克可持续森林经营及木材贸易,引导和规范中国企业境外森林资源经营利用行为,文中根据2014-2015年开展的对中国林业企业在莫桑比克经营状况调查结果,分析了中国林业企业经营现状及风险,归纳了中国企业林业投资的贡献,并针对中国林业企业在经营、加工、贸易、运输环节方面存在的问题提出了5点对策建议。 相似文献
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我国家具产业规模不断壮大,产值增长显著,但目前行业中规模以上的企业几乎均不再以传统OEM（original
equipment manufacturer）模式为盈利手段,这些企业先后完成了不同程度的升级转型。通过分析传统OEM 企业面临
的问题及挑战,总结归纳了OEM 家具企业升级转型的模式,列举成功转型企业的案例。 相似文献
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毛竹林大小年生长规律探讨 总被引：7，自引：0，他引：7
陈新安 《中南林业调查规划》2010,29(1):21-23
在毛竹经营中,一般认为,毛竹林大小年生长周期分明的经济效益低,应采取一定措施对大小年竹林加以培育使其成为花年竹林。笔者在多年的竹林经营管理与调查中发现,同样管理条件下,大小年竹林年平均出笋成竹量并不比花年竹林低,并且大小年竹林在管理中有其独特的优点。 相似文献
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《Forest Ecology and Management》2005,209(3):237-259
In forest management there has been a proliferation of tools, methods and standards for local-level monitoring and information reporting that has made it difficult for forest managers to promote cost effectiveness, efficiency and confidence building in their day-to-day management. This exploratory study highlights the degree to which 22 case studies, operating in 15 different jurisdictions in North America and Europe, were monitoring and reporting information related to sustainable and adaptive forest management. The results demonstrate a high degree of similarity in forest management practices both within and between different jurisdictions of North America and Europe. They also indicate the potential for greater collaborative research when developing local-level monitoring tools, methods and standards, particularly related to the scale and intensity of forest operations. Finally, they reveal differences in the level of formal monitoring and information reporting being conducted at the smaller scales of forest management when compared to the larger forestry companies. This research suggests that forest management standards need to better reflect the implications of scale and the wider-operating environment of forestry on monitoring and information management practices, particularly when evaluating and comparing ‘best’ practices. 相似文献