国际森林资源资产核算进展及启示

Advancement and Enlightenment of Forest Accounting Research Abroad

森林资源资产核算在国内外自然资源资产核算领域都具有极其重要的地位。文章在回顾、总结国际森林资源资产核算发展历程、研究进展的基础上,对具有较大影响力的森林资源资产相关国际核算指南的核算内容进行了分析,指出国际森林核算指南对我国森林资源资产核算的重要启示,以期为我国森林资源资产核算研究工作提供借鉴。

Forest resource accounting has dominated a special position in domestic and foreign natural resources accounting sector. The accounting contents in the most influential international guidelines related with forest accounting were analyzed in details based on the review of international forest resource assets accounting development process and research progress. Then the important inspirations for Chinese researchers from international forest accounting documents were pointed to support the development of domestic forest accounting researches.