浅析科研单位林木资产的会计核算

A Brief Analysis on Financial Accounting of Forest Assets in R&D Departments

林业科研单位在科研项目结束后会形成一种重要资产——林木类生物资产。本文针对林业科研单位林木资产管理中存在的问题,提出科研单位林木资产会计核算和管理的重要性,并对具体的核算对象、计量方法等进行了研究。

An important type of assets would be generated after a RD project in Forestry Science Departments——biological assets of forestry. The paper comes forward existing problems in assets management in the department,points out the importance of financial accounting and administration of forest assets,and makes a research about specific topics,such as accounting object,quantitative methods and so on.