中文摘要：

森林生态资产是从未人账核算的资产。随着当今人们对生态问题前所未有的关注及会计信息披露的需要，森林生态资产的作用与价值也成为会计界研究的前沿与热点问题，有关它的会计计量模式的选择与确定等问题亟待解决。从森林生态资产的特殊性出发，认为森林生态资产的初始及后续的会计计量均比较适合采用公允价值计量模式，其公允价值的获取途径应更多地考虑非市场价值的评估技术，而其估价技术方法应充分借鉴现行成熟的经济学及生态学价值评价方法。

英文摘要：

Forest ecological assets have never been included in financial accounting. With more attention paid to ecological problems and the need for accounting information disclosure, effect and value of forest ecological assets has become a hot topic in the accounting research. The choice of accounting measurement model is still not solved. According to characteristics of forest ecological assets, this paper holds that the initial and further calculation of forest ecological assets should adopt the fair value model. The approach of getting fair value of the assets may adopt evaluation technology of non-market value. Assessment methodology of mature economics and ecology should be used for reference.