林地核算模式构建及纳入国民经济核算体系的思考

Establishment of Forest Land Accounting System and Making It Join into Governmental Macro-accounting

林地是森林资源的最重要组成部分,是开展林业生产的基础。无论是在微观的会计核算领域还是在宏观的国民经济核算体系中,林地都尚未作为一种资产或资源进行核算。文中尝试构建了一套微观的林地会计核算模式,并进一步讨论了将林地纳入国民经济核算体系的思路与做法。

Forestry land is the most important part of forest resources and also the base of forest production. Whether in national accounting system or in enterprisesmicro-accounting forestry land hasn＇t appear as an asset or resource. This paper tries to estabilish a micro-forest land-accounting Pattern, and tries to make it join in national accounting system.