上市公司林木资产会计信息披露探析——基于中国上市公司2007～2013年报的考察

A Study on the Disclosure of Forest Assets Accounting Information in Listed Companies ——Based on Investigation of 2007-2013 Annual Reports

对中国上市公司2007-2013年的年报中关于林木资产的会计信息披露情况进行系统分析，指出上市公司在林木资产会计信息披露方面存在着风险及其管理措施揭示不全面、可比性差、完整性不高、明晰性不强等问题，提出了相应的改进建议：主要包括完善林木资产会计核算办法协调财政部与证监会对林木资产会计信息的披露要求，加强对注册会计师的业务培训，完善活立木交易市场。

Analyzes situations of listed company＇s 2007-2013 annual reports in China, pointed out that forest assets accounting information disclosure exists some problems, such as revealing of the risk and its management measures are not fully, comparability is poorly, completeness is not high, clarity is not strong, Finally puts forward the following suggestions： improving forest assets accounting measures, the coordination of forest assets accounting information disclosure requirements between the Ministry of Finance and the Securities Regulatory Commission, and strengthens business training to certified public accountants, etc.