关于对林木资产核算的初探

Discussion About Forest Asset Accounting

森林资源资产化管理已成为我国林业理论和实务工作者们普遍关注的问题,森林资源资产化管理的关键就是要将森林资源作为一种有价值的资产加以经营和管理,而森林资源资产的核算是资产化管理的基础;同时,鉴于森林资源资产是一个综合的概念,包括了林木、林地、森林景观等,其中林木资产是主体,因此,如何做好林木资产的会计核算工作就成为森林资源资产化管理的关键。

Forest resource asset management is a common problem for the forester in our country. Its work is to take forest resource as a valuable asset to manage and its base is asset accounting. Forest resource asset is a general concept including forest, land and landscape and forest asset is the main body. So the accounting for forest asset is important for the forest resource management.