构建以国家为依托的森林资产会计核算新体系——基于可持续发展观的思考

Constructing a New Accounting System of Forest Asset Based on the Government——A Sustainable Development View

当今国际社会对森林可持续发展在林业乃至整个社会经济可持续发展中的地位和作用，已达成共识：森林资产核算在森林可持续发展过程中扮演了一个既重要又特殊的角色。本文首先分析了可持续发展与会计理论研究的变革，然后从可持续发展的观念出发，探讨了森林资产会计核算的理论基础以及森林资产会计核算主体的确立，提出了以政府为依托构建森林资产会计核算新体系的设想。

The world has made a common view on the role and status of the sustainable development of forest in the forestry and in the sustainable development of whole society and economy, Forest asset accounting plays an important and characteristic role during the sustainable development of forest, Firstly, this article analyzes research changing on sustainable development and accounting theory. Secondly, based on the sustainable development view, this article discussed the basic theory of forest asset accounting and the construction of its subject. Finally, this article puts forward the proposals of constructing new forest asset accounting system based the government.