Measurement Model of Fair Value for Forest Ecological Assets

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．