关于林木资源培育价值补偿及林木资产核算的几个问题

本文阐述了我国林价制度建设中育林基金形成及存在的问题 ,森林培育成本的补偿及林木资产成本核算对象等几个方面的问题 。

The authors expound the problems existing in the construction of forest value system in our country from the following aspects;formation of forest cultivation capitals,compensation of forest cultivation costs and timber capitals accounting.On the basis of this, the authors present the thoughts to establish and improve the forest value system.