森林资源资产会计核算研究综述

Review on Accounting Study of Forest Resource Assets

森林资源资产会计核算是资源资产化管理的重要内容。通过总结国内外森林资源资产会计核算的相关研究情况及我国存在的问题 。

Business accounting of forest resource assets is the important content of the management of forest resource capitalization. Through a review of relative studies on business accounting of forest resource assets in the world and its problems occurred in China, the paper builds up a foundation for further study on the subject.