制定林业具体会计准则的探讨

Explorations on Making Specific Accounting Standards of Forestry

为了规范林业企业的会计业务，急需制定林业具体会计准则。本文探讨了林木资产、林木资本、营林生产成本和营林管护费用等林业会计要素的确认、计价。

In order to standardize the account's work of forest enterprises, it is urgent to make specific accounting Standards of forestry. The confirmation and calculation of the forest account's factors, such as the forest property, the forest capital, the production cost of afforestation, the protection cost of forestry and so on, are explored in this thesis.