森林资产会计核算体系构建

Forest Asset Accounting System Construction

摘要: 随着经济的发展，资源短缺问题引起了世界各国的普遍关注。森林资源价值化研究是当前理论界研究的话题。本文在森林资产的概念和特点界定的基础上，构建了森林资产会计核算思路、内容，并以企业会计准则以及国际会计准则为基础，对森林资产的确认、计量、披露进行研究，构建出森林资产会计核算体系。

Abstract: With economic development, resource shortage problem has caused widespread concern around the world. Research on the value of forest resources is the topic of the current theoretical research. Accounting ideas and contents of forest assets are established on the basis of the definition and characteristics of forest assets. Based on the accounting standards for business enterprises and international accounting standards, the recognition, the measurement and the disclosure of forest assets are studied. Forest asset accounting system is constructed.