摘要
森林资源资产化管理是将森林立木资产计入木材产品成本,形成比较完整的林木资产管理体系。该体系可以考核林业生产效果,是评价总投资、总回收的重要经济指标。
The assets management of forest resources that is to reckon standing asset in the products cost of wood, and then form a relatively integrated management system for forest - tree. This system may check the effect of forest production; it is an important economy index for estimating general investment and general recover.
出处
《吉林林业科技》
2007年第2期45-47,共3页
Journal of Jilin Forestry Science and Technology
关键词
森林资源
资产化
管理
核算
forest resources
assets, management
accounting