摘要
基于产权理论的森林资源资产化管理研究已成为现在理论和实务界关注的热点,同时也是我国急待解决的问题。本文对我国森林资源资产化的核算原则、计量基础和具体的成本核算内容作了详细的探讨。
Forest resources asset management research based on the theory of property fights has now become the focus of attention in theory and practice fields,lint also China＇s most pressing problem. This article discussed the accoumting principle, measurenment basis and the concrete content of cost accounting in detail.
关键词
林权制度改革
林木资产
核算
reform of forestry property right system
forest assets
accounting
